LEAN PERFORMANCE SAS : revenue, balance sheet and financial ratios

LEAN PERFORMANCE SAS is a French company founded 16 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in TASSIN-LA-DEMI-LUNE (69160), this company of category PME shows in 2024 a revenue of 5.6 M€. 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 - LEAN PERFORMANCE SAS (SIREN 514927110)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2015
Revenue 5 639 875 € 5 991 015 € 6 045 287 € N/C 2 013 421 € 1 937 094 € 2 099 704 € 1 739 900 € 1 426 972 €
Net income 1 044 830 € 1 139 594 € 1 200 737 € 407 566 € 169 076 € 181 366 € 313 413 € 203 329 € 207 494 €
EBITDA 1 283 648 € 1 550 118 € 1 595 669 € N/C 312 854 € 252 740 € 441 555 € 308 884 € 303 390 €
Net margin 18.5% 19.0% 19.9% N/C 8.4% 9.4% 14.9% 11.7% 14.5%

Revenue and income statement

In 2024, LEAN PERFORMANCE SAS achieves revenue of 5.6 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +16.5%. Slight decline of -6% vs 2023. After deducting consumption (0 €), gross margin stands at 5.6 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.3 M€, representing 22.8% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -17%, reducing margin by 3.1 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.0 M€, i.e. 18.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 639 875 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 639 875 €

EBITDA (2024) ?
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

1 283 648 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 293 596 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 044 830 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

22.8%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 18.3% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2024) ?
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

69.587%

Cash flow / Revenue (2024) ?
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

18.346%

Repayment capacity (2024) ?
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

0.0

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

43.9%

Solvency indicators evolution
LEAN PERFORMANCE SAS

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 3.98
Q3: 41.81
Excellent

In 2024, the debt ratio of LEAN PERFORMANCE SAS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
69.59% 2024
2022
2023
2024
Q1: 4.2%
Med: 38.87%
Q3: 76.44%
Good +11 pts over 3 years

In 2024, the financial autonomy of LEAN PERFORMANCE SAS (69.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Excellent

In 2024, the repayment capacity of LEAN PERFORMANCE SAS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 342.55. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

342.547

Interest coverage (2024) ?
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

0.112

Liquidity indicators evolution
LEAN PERFORMANCE SAS

Sector positioning

Liquidity ratio
342.55 2024
2022
2023
2024
Q1: 138.87
Med: 313.12
Q3: 966.61
Good +12 pts over 3 years

In 2024, the liquidity ratio of LEAN PERFORMANCE SAS (342.55) 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.

Interest coverage
0.11x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Good +36 pts over 3 years

In 2024, the interest coverage of LEAN PERFORMANCE SAS (0.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 89 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. The gap of 64 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 64 days of revenue, i.e. 997 k€ to permanently finance. Over 2015-2024, WCR increased by +167%, requiring additional financing.

Operating WCR (2024) ?
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

997 243 €

Customer credit (2024) ?
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

89 j

Supplier credit (2024) ?
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

25 j

Inventory turnover (2024) ?
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 (2024) ?
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

64 j

WCR and payment terms evolution
LEAN PERFORMANCE SAS

Positioning of LEAN PERFORMANCE SAS in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of LEAN PERFORMANCE SAS is estimated at 5 295 134 € (range 1 738 607€ - 9 231 248€). With an EBITDA of 1 283 648€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (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.

Estimated enterprise value 2024
69 tx
1738k€ 5295k€ 9231k€
5 295 134 € Range: 1 738 607€ - 9 231 248€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 283 648 € × 4.3x
Estimation 5 466 209 €
1 086 755€ - 8 751 543€
Revenue Multiple 30%
5 639 875 € × 0.66x
Estimation 3 716 114 €
2 162 669€ - 4 109 124€
Net Income Multiple 20%
1 044 830 € × 6.9x
Estimation 7 235 978 €
2 732 148€ - 18 113 703€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare LEAN PERFORMANCE SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about LEAN PERFORMANCE SAS

What is the revenue of LEAN PERFORMANCE SAS ?

The revenue of LEAN PERFORMANCE SAS in 2024 is 5.6 M€.

Is LEAN PERFORMANCE SAS profitable?

Yes, LEAN PERFORMANCE SAS generated a net profit of 1.0 M€ in 2024.

Where is the headquarters of LEAN PERFORMANCE SAS ?

The headquarters of LEAN PERFORMANCE SAS is located in TASSIN-LA-DEMI-LUNE (69160), in the department Rhone.

Where to find the tax return of LEAN PERFORMANCE SAS ?

The tax return of LEAN PERFORMANCE SAS 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 LEAN PERFORMANCE SAS operate?

LEAN PERFORMANCE SAS operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.