PERFORM ENTREPRISES : revenue, balance sheet and financial ratios

PERFORM ENTREPRISES is a French company founded 25 years ago, specialized in the sector Autres intermédiaires du commerce en produits divers. Based in BORDEAUX (33100), this company of category PME shows in 2018 a revenue of 76 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - PERFORM ENTREPRISES (SIREN 434993960)
Indicator 2018 2016
Revenue 76 458 € 299 115 €
Net income 179 062 € 38 418 €
EBITDA -11 791 € 93 719 €
Net margin 234.2% 12.8%

Revenue and income statement

In 2018, PERFORM ENTREPRISES achieves revenue of 76 k€. Significant drop of -74% vs 2016. After deducting consumption (0 €), gross margin stands at 76 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 -12 k€, representing -15.4% of revenue. Warning negative scissor effect: despite revenue change (-74%), EBITDA varies by -113%, reducing margin by 46.8 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 179 k€, i.e. 234.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

76 458 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

76 458 €

EBITDA (2018) ?
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

-11 791 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-37 036 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

179 062 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-15.4%

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Chart evolution

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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 10%. 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 86%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

10.398%

Financial autonomy (2018) ?
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

85.717%

Cash flow / Revenue (2018) ?
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

-25.877%

Repayment capacity (2018) ?
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

-1.526

Asset age ratio (2018) ?
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

56.3%

Solvency indicators evolution
PERFORM ENTREPRISES

Sector positioning

Debt ratio
10.4 2018
2016
2018
Q1: 0.0
Med: 6.32
Q3: 50.93
Average -23 pts over 2 years

In 2018, the debt ratio of PERFORM ENTREPRISES (10.40) 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
85.72% 2018
2016
2018
Q1: 5.16%
Med: 32.54%
Q3: 64.23%
Excellent +17 pts over 2 years

In 2018, the financial autonomy of PERFORM ENTREPRISES (85.7%) 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
-1.53 years 2018
2016
2018
Q1: 0.0 years
Med: 0.0 years
Q3: 0.88 years
Excellent -50 pts over 2 years

In 2018, the repayment capacity of PERFORM ENTREPRISES (-1.53) 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 1192.73. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

1192.728

Interest coverage (2018) ?
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

-5.589

Liquidity indicators evolution
PERFORM ENTREPRISES

Sector positioning

Liquidity ratio
1192.73 2018
2016
2018
Q1: 122.35
Med: 211.77
Q3: 418.34
Excellent +19 pts over 2 years

In 2018, the liquidity ratio of PERFORM ENTREPRISES (1192.73) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-5.59x 2018
2016
2018
Q1: 0.0x
Med: 0.0x
Q3: 1.1x
Average -50 pts over 2 years

In 2018, the interest coverage of PERFORM ENTREPRISES (-5.6x) 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: 388 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. The gap of 372 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 1651 days of revenue, i.e. 351 k€ to permanently finance.

Operating WCR (2018) ?
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

350 730 €

Customer credit (2018) ?
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

388 j

Supplier credit (2018) ?
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

16 j

Inventory turnover (2018) ?
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 (2018) ?
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

1651 j

WCR and payment terms evolution
PERFORM ENTREPRISES

Positioning of PERFORM ENTREPRISES in its sector

Comparison with sector Autres intermédiaires du commerce en produits divers

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of PERFORM ENTREPRISES is estimated at 113 165 € (range 55 147€ - 539 450€). The price/revenue ratio is 0.32x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2018
85 tx
55k€ 113k€ 539k€
113 165 € Range: 55 147€ - 539 450€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
76 458 € × 0.32x
Estimation 24 701 €
13 758€ - 58 696€
Net Income Multiple 20%
179 062 € × 1.4x
Estimation 245 863 €
117 233€ - 1 260 582€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Autres intermédiaires du commerce en produits divers)

Compare PERFORM ENTREPRISES with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en produits divers

Frequently asked questions about PERFORM ENTREPRISES

What is the revenue of PERFORM ENTREPRISES ?

The revenue of PERFORM ENTREPRISES in 2018 is 76 k€.

Is PERFORM ENTREPRISES profitable?

Yes, PERFORM ENTREPRISES generated a net profit of 179 k€ in 2018.

Where is the headquarters of PERFORM ENTREPRISES ?

The headquarters of PERFORM ENTREPRISES is located in BORDEAUX (33100), in the department Gironde.

Where to find the tax return of PERFORM ENTREPRISES ?

The tax return of PERFORM ENTREPRISES 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 PERFORM ENTREPRISES operate?

PERFORM ENTREPRISES operates in the sector Autres intermédiaires du commerce en produits divers (NAF code 46.19B). See the 'Sector positioning' section above to compare the company with its competitors.