PERFORMANCE 2002 : revenue, balance sheet and financial ratios

PERFORMANCE 2002 is a French company founded 24 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in TASSIN-LA-DEMI-LUNE (69160), this company of category PME shows in 2024 a revenue of 9.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - PERFORMANCE 2002 (SIREN 440430098)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 8 966 560 € 7 626 583 € 6 859 865 € 6 289 487 € 4 214 454 € 5 552 375 € 5 113 664 € 4 243 346 € 3 620 543 €
Net income 67 882 € 69 346 € 8 717 € 4 285 € 3 064 € 5 988 € 3 477 € 2 429 € 4 659 €
EBITDA 83 901 € 86 681 € 2 761 € 17 267 € 2 751 € -13 268 € 2 795 € 2 474 € 5 561 €
Net margin 0.8% 0.9% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1%

Revenue and income statement

In 2024, PERFORMANCE 2002 achieves revenue of 9.0 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.0%. Vs 2023, growth of +18% (7.6 M€ -> 9.0 M€). After deducting consumption (373 k€), gross margin stands at 8.6 M€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 84 k€, representing 0.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 68 k€, i.e. 0.8% 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

8 966 560 €

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

8 593 061 €

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

83 901 €

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

98 833 €

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

67 882 €

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

0.9%

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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 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 0.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.104%

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

4.742%

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

0.688%

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

Solvency indicators evolution
PERFORMANCE 2002

Sector positioning

Debt ratio
0.1 2024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Excellent

In 2024, the debt ratio of PERFORMANCE 2002 (0.10) 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
4.74% 2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Average

In 2024, the financial autonomy of PERFORMANCE 2002 (4.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Good +16 pts over 3 years

In 2024, the repayment capacity of PERFORMANCE 2002 (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 239 days. Excellent situation: suppliers finance 239 days of the operating cycle (retail model). WCR is negative (-47 days): operations structurally generate cash. Notable WCR improvement over the period (-139%), freeing up cash.

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

-1 174 709 €

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

0 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

239 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

-47 j

WCR and payment terms evolution
PERFORMANCE 2002

Positioning of PERFORMANCE 2002 in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of PERFORMANCE 2002 is estimated at 534 571 € (range 241 353€ - 974 589€). With an EBITDA of 83 901€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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 2024
148 transactions
241k€ 534k€ 974k€
534 571 € Range: 241 353€ - 974 589€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
83 901 € × 1.6x
Estimation 135 351 €
50 367€ - 201 523€
Revenue Multiple 30%
8 966 560 € × 0.16x
Estimation 1 438 260 €
656 875€ - 2 537 818€
Net Income Multiple 20%
67 882 € × 2.6x
Estimation 177 091 €
95 538€ - 562 415€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 (Commerce de voitures et de véhicules automobiles légers)

Compare PERFORMANCE 2002 with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about PERFORMANCE 2002

What is the revenue of PERFORMANCE 2002 ?

The revenue of PERFORMANCE 2002 in 2024 is 9.0 M€.

Is PERFORMANCE 2002 profitable?

Yes, PERFORMANCE 2002 generated a net profit of 68 k€ in 2024.

Where is the headquarters of PERFORMANCE 2002 ?

The headquarters of PERFORMANCE 2002 is located in TASSIN-LA-DEMI-LUNE (69160), in the department Rhone.

Where to find the tax return of PERFORMANCE 2002 ?

The tax return of PERFORMANCE 2002 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 PERFORMANCE 2002 operate?

PERFORMANCE 2002 operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.