PERFORMANCE CONSULTING : revenue, balance sheet and financial ratios

PERFORMANCE CONSULTING is a French company founded 13 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PARIS (75011), this company of category PME shows in 2022 a revenue of 20.0 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 CONSULTING (SIREN 752895615)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 19 989 675 € 13 665 110 € 9 380 801 € N/C N/C 4 271 761 € 3 045 021 €
Net income 3 794 324 € 3 535 112 € 3 039 160 € 2 137 849 € 1 495 112 € 860 495 € 506 477 €
EBITDA 5 384 481 € 5 182 144 € 4 524 244 € N/C N/C 1 329 233 € 796 288 €
Net margin 19.0% 25.9% 32.4% N/C N/C 20.1% 16.6%

Revenue and income statement

In 2022, PERFORMANCE CONSULTING achieves revenue of 20.0 M€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +36.8%. Vs 2021, growth of +46% (13.7 M€ -> 20.0 M€). After deducting consumption (0 €), gross margin stands at 20.0 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 5.4 M€, representing 26.9% of revenue. Warning negative scissor effect: despite revenue change (+46%), EBITDA varies by +4%, reducing margin by 11.0 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 3.8 M€, i.e. 19.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

19 989 675 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

19 989 675 €

EBITDA (2022) ?
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

5 384 481 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

5 086 349 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 794 324 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

26.8%

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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 37%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.5% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

36.745%

Financial autonomy (2022) ?
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

46.111%

Cash flow / Revenue (2022) ?
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

19.465%

Repayment capacity (2022) ?
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

0.402

Asset age ratio (2022) ?
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

76.6%

Solvency indicators evolution
PERFORMANCE CONSULTING

Sector positioning

Debt ratio
36.74 2022
2020
2021
2022
Q1: 0.0
Med: 5.45
Q3: 55.91
Average +26 pts over 3 years

In 2022, the debt ratio of PERFORMANCE CONSULTING (36.74) 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
46.11% 2022
2020
2021
2022
Q1: 6.66%
Med: 40.67%
Q3: 75.55%
Good -21 pts over 3 years

In 2022, the financial autonomy of PERFORMANCE CONSULTING (46.1%) 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
0.4 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.02 years
Average +8 pts over 3 years

In 2022, the repayment capacity of PERFORMANCE CONSULTING (0.40) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 197.64. 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 (2022) ?
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

197.637

Interest coverage (2022) ?
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

0.139

Liquidity indicators evolution
PERFORMANCE CONSULTING

Sector positioning

Liquidity ratio
197.64 2022
2020
2021
2022
Q1: 135.76
Med: 283.99
Q3: 749.97
Average -24 pts over 3 years

In 2022, the liquidity ratio of PERFORMANCE CONSULTING (197.64) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.14x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.31x
Good

In 2022, the interest coverage of PERFORMANCE CONSULTING (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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Overall, WCR represents 25 days of revenue, i.e. 1.4 M€ to permanently finance. Over 2016-2022, WCR increased by +559%, requiring additional financing.

Operating WCR (2022) ?
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

1 400 277 €

Customer credit (2022) ?
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

43 j

Supplier credit (2022) ?
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

53 j

Inventory turnover (2022) ?
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 (2022) ?
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

25 j

WCR and payment terms evolution
PERFORMANCE CONSULTING

Positioning of PERFORMANCE CONSULTING in its sector

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

Valuation estimate

Based on 88 transactions of similar company sales in 2022, the value of PERFORMANCE CONSULTING is estimated at 26 434 835 € (range 13 156 653€ - 53 614 557€). With an EBITDA of 5 384 481€, the sector multiple of 6.8x is applied. The price/revenue ratio is 0.33x (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 2022
88 tx
13156k€ 26434k€ 53614k€
26 434 835 € Range: 13 156 653€ - 53 614 557€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
5 384 481 € × 6.8x
Estimation 36 864 637 €
20 110 842€ - 73 208 800€
Revenue Multiple 30%
19 989 675 € × 0.33x
Estimation 6 564 154 €
3 745 616€ - 14 685 477€
Net Income Multiple 20%
3 794 324 € × 8.0x
Estimation 30 166 354 €
9 887 739€ - 63 022 569€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 88 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 PERFORMANCE CONSULTING 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 PERFORMANCE CONSULTING

What is the revenue of PERFORMANCE CONSULTING ?

The revenue of PERFORMANCE CONSULTING in 2022 is 20.0 M€.

Is PERFORMANCE CONSULTING profitable?

Yes, PERFORMANCE CONSULTING generated a net profit of 3.8 M€ in 2022.

Where is the headquarters of PERFORMANCE CONSULTING ?

The headquarters of PERFORMANCE CONSULTING is located in PARIS (75011), in the department Paris.

Where to find the tax return of PERFORMANCE CONSULTING ?

The tax return of PERFORMANCE CONSULTING 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 CONSULTING operate?

PERFORMANCE CONSULTING 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.