SIREN : 483838603
HOLDING J. PERFORMANCE is a French company founded 20 years ago, specialized in the sector Activités des sociétés holding. Based in SAINT JUST MALMONT (43240), this company of category PME shows in 2024 a revenue of 665 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
| Indicator | 2024 | 2023 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 665 061 € | 683 763 € | 1 015 026 € | 527 636 € | 881 306 € | 628 488 € | 533 953 € | 216 346 € | 161 332 € |
| Net income | 181 829 € | 139 807 € | 503 630 € | 239 273 € | 160 475 € | 82 401 € | 126 407 € | 171 685 € | 6 512 € |
| EBITDA | 124 955 € | 55 595 € | 145 154 € | 36 523 € | 5 380 € | -34 657 € | -106 187 € | -66 663 € | -98 043 € |
| Net margin | 27.3% | 20.4% | 49.6% | 45.3% | 18.2% | 13.1% | 23.7% | 79.4% | 4.0% |
In 2024, HOLDING J. PERFORMANCE achieves revenue of 665 k€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +17.0%. Slight decline of -3% vs 2023. After deducting consumption (-12 k€), gross margin stands at 677 k€, i.e. a rate of 102%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 125 k€, representing 18.8% of revenue. Positive scissor effect: EBITDA margin improves by +10.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 182 k€, i.e. 27.3% of revenue. This profit can be retained or distributed to shareholders.
665 061 €
677 381 €
124 955 €
128 172 €
181 829 €
18.8%
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 94%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 26.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
1.01%
93.751%
26.908%
0.116
19.6%
In 2024, the debt ratio of HOLDING J. PERFORMANCE (1.01) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of HOLDING J. PERFORMANCE (93.8%) 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.
In 2024, the repayment capacity of HOLDING J. PERFORMANCE (0.12) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 1765.37. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.
1765.367
0.927
In 2024, the liquidity ratio of HOLDING J. PERFORMANCE (1765.37) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of HOLDING J. PERFORMANCE (0.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 1020 days of revenue, i.e. 1.9 M€ to permanently finance. Over 2015-2024, WCR increased by +2538%, requiring additional financing.
1 884 597 €
38 j
52 j
13 j
1020 j
Based on 54 transactions of similar company sales
in 2024,
the value of HOLDING J. PERFORMANCE is estimated at
472 695 €
(range 158 086€ - 931 908€).
With an EBITDA of 124 955€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(in line with sector norms).
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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare HOLDING J. PERFORMANCE with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of HOLDING J. PERFORMANCE in 2024 is 665 k€.
Yes, HOLDING J. PERFORMANCE generated a net profit of 182 k€ in 2024.
The headquarters of HOLDING J. PERFORMANCE is located in SAINT JUST MALMONT (43240), in the department Haute-Loire.
The tax return of HOLDING J. PERFORMANCE 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).
HOLDING J. PERFORMANCE operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.