FRONTLINE PERFORMANCE GROUP SARL : revenue, balance sheet and financial ratios

FRONTLINE PERFORMANCE GROUP SARL is a French company founded 12 years ago, specialized in the sector Formation continue d'adultes. Based in PARIS (75009), this company of category PME shows in 2023 a revenue of 516 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - FRONTLINE PERFORMANCE GROUP SARL (SIREN 800709669)
Indicator 2023 2021 2020 2019 2017 2016
Revenue 515 733 € 683 851 € 807 766 € 1 868 655 € 1 343 814 € 1 194 782 €
Net income 89 022 € 117 667 € 181 400 € 386 253 € 264 828 € 339 414 €
EBITDA -23 087 € 131 018 € 235 720 € 571 167 € 382 366 € 496 008 €
Net margin 17.3% 17.2% 22.5% 20.7% 19.7% 28.4%

Revenue and income statement

In 2023, FRONTLINE PERFORMANCE GROUP SARL achieves revenue of 516 k€. Revenue is declining over the period 2016-2023 (CAGR: -11.3%). Significant drop of -25% vs 2021. After deducting consumption (0 €), gross margin stands at 516 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -23 k€, representing -4.5% of revenue. Warning negative scissor effect: despite revenue change (-25%), EBITDA varies by -118%, reducing margin by 23.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 89 k€, i.e. 17.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

515 733 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

515 733 €

EBITDA (2023) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-23 087 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-20 275 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

89 022 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-4.5%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 20%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 17.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

19.921%

Financial autonomy (2023) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

71.642%

Cash flow / Revenue (2023) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

17.261%

Repayment capacity (2023) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

4.438

Solvency indicators evolution
FRONTLINE PERFORMANCE GROUP SARL

Sector positioning

Debt ratio
19.92 2023
2020
2021
2023
Q1: 0.0
Med: 3.62
Q3: 37.96
Average +37 pts over 3 years

In 2023, the debt ratio of FRONTLINE PERFORMANCE GRO... (19.92) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
71.64% 2023
2020
2021
2023
Q1: 1.77%
Med: 30.93%
Q3: 61.22%
Excellent

In 2023, the financial autonomy of FRONTLINE PERFORMANCE GRO... (71.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
4.44 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.54 years
Average +50 pts over 3 years

In 2023, the repayment capacity of FRONTLINE PERFORMANCE GRO... (4.44) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 118.38. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

118.375

Interest coverage (2023) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-23.715

Liquidity indicators evolution
FRONTLINE PERFORMANCE GROUP SARL

Sector positioning

Liquidity ratio
118.38 2023
2020
2021
2023
Q1: 129.96
Med: 228.25
Q3: 426.41
Watch

In 2023, the liquidity ratio of FRONTLINE PERFORMANCE GRO... (118.38) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-23.71x 2023
2020
2021
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.69x
Average

In 2023, the interest coverage of FRONTLINE PERFORMANCE GRO... (-23.7x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 165 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1312 days. Excellent situation: suppliers finance 1147 days of the operating cycle (retail model). Overall, WCR represents 132 days of revenue, i.e. 189 k€ to permanently finance. Over 2016-2023, WCR increased by +53%, requiring additional financing.

Operating WCR (2023) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

188 732 €

Customer credit (2023) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

165 j

Supplier credit (2023) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

1312 j

Inventory turnover (2023) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR in days of revenue (2023) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

132 j

WCR and payment terms evolution
FRONTLINE PERFORMANCE GROUP SARL

Positioning of FRONTLINE PERFORMANCE GROUP SARL in its sector

Comparison with sector Formation continue d'adultes

Valuation estimate

Based on 134 transactions of similar company sales (all years), the value of FRONTLINE PERFORMANCE GROUP SARL is estimated at 215 187 € (range 75 919€ - 781 833€). The price/revenue ratio is 0.36x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2023
134 transactions
75k€ 215k€ 781k€
215 187 € Range: 75 919€ - 781 833€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
515 733 € × 0.36x
Estimation 184 343 €
61 504€ - 360 425€
Net Income Multiple 20%
89 022 € × 2.9x
Estimation 261 454 €
97 543€ - 1 413 945€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 134 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Formation continue d'adultes)

Compare FRONTLINE PERFORMANCE GROUP SARL with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about FRONTLINE PERFORMANCE GROUP SARL

What is the revenue of FRONTLINE PERFORMANCE GROUP SARL ?

The revenue of FRONTLINE PERFORMANCE GROUP SARL in 2023 is 516 k€.

Is FRONTLINE PERFORMANCE GROUP SARL profitable?

Yes, FRONTLINE PERFORMANCE GROUP SARL generated a net profit of 89 k€ in 2023.

Where is the headquarters of FRONTLINE PERFORMANCE GROUP SARL ?

The headquarters of FRONTLINE PERFORMANCE GROUP SARL is located in PARIS (75009), in the department Paris.

Where to find the tax return of FRONTLINE PERFORMANCE GROUP SARL ?

The tax return of FRONTLINE PERFORMANCE GROUP SARL is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does FRONTLINE PERFORMANCE GROUP SARL operate?

FRONTLINE PERFORMANCE GROUP SARL operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.