PERFORMANCE ACHATS SERVICE DE LA SANTE : revenue, balance sheet and financial ratios

PERFORMANCE ACHATS SERVICE DE LA SANTE is a French company founded 30 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in PARIS (75017), this company of category GE shows in 2025 a revenue of 63.2 M€. 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 - PERFORMANCE ACHATS SERVICE DE LA SANTE (SIREN 405149501)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 63 230 184 € 62 912 030 € 63 446 524 € 60 607 869 € 55 201 568 € 52 210 785 € 49 909 927 € 45 439 965 € 40 341 877 € 30 344 358 €
Net income 40 999 989 € 36 278 110 € 37 961 977 € 28 242 690 € 34 446 522 € 24 804 387 € 28 180 241 € 21 278 207 € 20 242 090 € 14 345 292 €
EBITDA 58 019 330 € 57 480 084 € 57 650 320 € 55 288 434 € 49 810 418 € 46 702 070 € 44 830 646 € 40 731 809 € 35 934 274 € 26 606 752 €
Net margin 64.8% 57.7% 59.8% 46.6% 62.4% 47.5% 56.5% 46.8% 50.2% 47.3%

Revenue and income statement

In 2025, PERFORMANCE ACHATS SERVICE DE LA SANTE achieves revenue of 63.2 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +8.5%. Vs 2024: +1%. After deducting consumption (0 €), gross margin stands at 63.2 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 58.0 M€, representing 91.8% of 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 41.0 M€, i.e. 64.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

63 230 184 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

63 230 184 €

EBITDA (2025) ?
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

58 019 330 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

47 043 014 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

40 999 989 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

91.8%

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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 95%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 62.0% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.053%

Financial autonomy (2025) ?
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

95.127%

Cash flow / Revenue (2025) ?
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

62.045%

Repayment capacity (2025) ?
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

0.003

Solvency indicators evolution
PERFORMANCE ACHATS SERVICE DE LA SANTE

Sector positioning

Debt ratio
0.05 2025
2023
2024
2025
Q1: 0.0
Med: 7.56
Q3: 53.6
Good

In 2025, the debt ratio of PERFORMANCE ACHATS SERVIC... (0.05) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
95.13% 2025
2023
2024
2025
Q1: 10.23%
Med: 44.01%
Q3: 75.13%
Excellent

In 2025, the financial autonomy of PERFORMANCE ACHATS SERVIC... (95.1%) 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
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.04 years
Q3: 2.08 years
Good -23 pts over 3 years

In 2025, the repayment capacity of PERFORMANCE ACHATS SERVIC... (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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2731.46. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

2731.456

Interest coverage (2025) ?
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

0.0

Liquidity indicators evolution
PERFORMANCE ACHATS SERVICE DE LA SANTE

Sector positioning

Liquidity ratio
2731.46 2025
2023
2024
2025
Q1: 119.63
Med: 260.88
Q3: 749.74
Excellent

In 2025, the liquidity ratio of PERFORMANCE ACHATS SERVIC... (2731.46) 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
0.0x 2025
2023
2024
2025
Q1: -1.52x
Med: 0.0x
Q3: 3.47x
Good -25 pts over 3 years

In 2025, the interest coverage of PERFORMANCE ACHATS SERVIC... (0.0x) 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: 211 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 90 days. The gap of 121 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 1264 days of revenue, i.e. 222.0 M€ to permanently finance. Over 2016-2025, WCR increased by +892%, requiring additional financing.

Operating WCR (2025) ?
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

221 968 296 €

Customer credit (2025) ?
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

211 j

Supplier credit (2025) ?
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

90 j

Inventory turnover (2025) ?
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 (2025) ?
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

1264 j

WCR and payment terms evolution
PERFORMANCE ACHATS SERVICE DE LA SANTE

Positioning of PERFORMANCE ACHATS SERVICE DE LA SANTE in its sector

Comparison with sector Autres activités de soutien aux entreprises n.c.a.

Valuation estimate

Based on 131 transactions of similar company sales (all years), the value of PERFORMANCE ACHATS SERVICE DE LA SANTE is estimated at 174 640 689 € (range 53 756 980€ - 334 857 208€). With an EBITDA of 58 019 330€, the sector multiple of 4.8x is applied. 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 2025
131 transactions
53756k€ 174640k€ 334857k€
174 640 689 € Range: 53 756 980€ - 334 857 208€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
58 019 330 € × 4.8x
Estimation 281 382 723 €
84 491 647€ - 484 063 712€
Revenue Multiple 30%
63 230 184 € × 0.36x
Estimation 22 548 704 €
11 261 928€ - 42 621 101€
Net Income Multiple 20%
40 999 989 € × 3.3x
Estimation 135 923 581 €
40 662 894€ - 400 195 110€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 activités de soutien aux entreprises n.c.a.)

Compare PERFORMANCE ACHATS SERVICE DE LA SANTE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de soutien aux entreprises n.c.a.

Frequently asked questions about PERFORMANCE ACHATS SERVICE DE LA SANTE

What is the revenue of PERFORMANCE ACHATS SERVICE DE LA SANTE ?

The revenue of PERFORMANCE ACHATS SERVICE DE LA SANTE in 2025 is 63.2 M€.

Is PERFORMANCE ACHATS SERVICE DE LA SANTE profitable?

Yes, PERFORMANCE ACHATS SERVICE DE LA SANTE generated a net profit of 41.0 M€ in 2025.

Where is the headquarters of PERFORMANCE ACHATS SERVICE DE LA SANTE ?

The headquarters of PERFORMANCE ACHATS SERVICE DE LA SANTE is located in PARIS (75017), in the department Paris.

Where to find the tax return of PERFORMANCE ACHATS SERVICE DE LA SANTE ?

The tax return of PERFORMANCE ACHATS SERVICE DE LA SANTE 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 ACHATS SERVICE DE LA SANTE operate?

PERFORMANCE ACHATS SERVICE DE LA SANTE operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.