PERFORMANCE MANAGEMENT PARTNER : revenue, balance sheet and financial ratios

PERFORMANCE MANAGEMENT PARTNER is a French company founded 22 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PARIS (75008), this company of category PME shows in 2020 a revenue of 17.9 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 MANAGEMENT PARTNER (SIREN 449473446)
Indicator 2020 2019 2018 2017 2016
Revenue 17 852 110 € 19 874 460 € 18 129 895 € 12 543 549 € 13 418 577 €
Net income 511 546 € 317 618 € 665 674 € 791 445 € 433 419 €
EBITDA 1 175 017 € 581 390 € 982 404 € 818 804 € 833 675 €
Net margin 2.9% 1.6% 3.7% 6.3% 3.2%

Revenue and income statement

In 2020, PERFORMANCE MANAGEMENT PARTNER achieves revenue of 17.9 M€. Over the period 2016-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +7.4%. Significant drop of -10% vs 2019. After deducting consumption (0 €), gross margin stands at 17.9 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 1.2 M€, representing 6.6% of revenue. Positive scissor effect: EBITDA margin improves by +3.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 512 k€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

17 852 110 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

17 852 110 €

EBITDA (2020) ?
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

1 175 017 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 007 388 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

511 546 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.6%

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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 152%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

151.537%

Financial autonomy (2020) ?
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

19.091%

Cash flow / Revenue (2020) ?
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

3.805%

Repayment capacity (2020) ?
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

5.918

Asset age ratio (2020) ?
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

54.0%

Solvency indicators evolution
PERFORMANCE MANAGEMENT PARTNER

Sector positioning

Debt ratio
151.54 2020
2018
2019
2020
Q1: 0.0
Med: 5.56
Q3: 57.97
Average +46 pts over 3 years

In 2020, the debt ratio of PERFORMANCE MANAGEMENT PA... (151.54) 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
19.09% 2020
2018
2019
2020
Q1: 5.51%
Med: 38.11%
Q3: 73.12%
Average

In 2020, the financial autonomy of PERFORMANCE MANAGEMENT PA... (19.1%) 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
5.92 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 0.94 years
Average +24 pts over 3 years

In 2020, the repayment capacity of PERFORMANCE MANAGEMENT PA... (5.92) 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 171.06. 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 1.5x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2020) ?
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

171.065

Interest coverage (2020) ?
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

1.547

Liquidity indicators evolution
PERFORMANCE MANAGEMENT PARTNER

Sector positioning

Liquidity ratio
171.06 2020
2018
2019
2020
Q1: 139.95
Med: 286.59
Q3: 705.54
Average

In 2020, the liquidity ratio of PERFORMANCE MANAGEMENT PA... (171.06) 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
1.55x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 0.11x
Excellent

In 2020, the interest coverage of PERFORMANCE MANAGEMENT PA... (1.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 143 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 124 days. The company must finance 19 days of gap between collections and payments. Overall, WCR represents 126 days of revenue, i.e. 6.2 M€ to permanently finance. Over 2016-2020, WCR increased by +84%, requiring additional financing.

Operating WCR (2020) ?
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

6 224 138 €

Customer credit (2020) ?
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

143 j

Supplier credit (2020) ?
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

124 j

Inventory turnover (2020) ?
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 (2020) ?
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

126 j

WCR and payment terms evolution
PERFORMANCE MANAGEMENT PARTNER

Positioning of PERFORMANCE MANAGEMENT PARTNER in its sector

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

Valuation estimate

Based on 53 transactions of similar company sales in 2020, the value of PERFORMANCE MANAGEMENT PARTNER is estimated at 5 549 790 € (range 2 860 581€ - 8 474 831€). With an EBITDA of 1 175 017€, the sector multiple of 4.6x is applied. The price/revenue ratio is 0.45x (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 2020
53 tx
2860k€ 5549k€ 8474k€
5 549 790 € Range: 2 860 581€ - 8 474 831€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 175 017 € × 4.6x
Estimation 5 357 373 €
3 270 336€ - 8 650 230€
Revenue Multiple 30%
17 852 110 € × 0.45x
Estimation 8 097 884 €
3 584 077€ - 9 672 555€
Net Income Multiple 20%
511 546 € × 4.3x
Estimation 2 208 693 €
750 951€ - 6 239 753€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 53 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 MANAGEMENT PARTNER 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 MANAGEMENT PARTNER

What is the revenue of PERFORMANCE MANAGEMENT PARTNER ?

The revenue of PERFORMANCE MANAGEMENT PARTNER in 2020 is 17.9 M€.

Is PERFORMANCE MANAGEMENT PARTNER profitable?

Yes, PERFORMANCE MANAGEMENT PARTNER generated a net profit of 512 k€ in 2020.

Where is the headquarters of PERFORMANCE MANAGEMENT PARTNER ?

The headquarters of PERFORMANCE MANAGEMENT PARTNER is located in PARIS (75008), in the department Paris.

Where to find the tax return of PERFORMANCE MANAGEMENT PARTNER ?

The tax return of PERFORMANCE MANAGEMENT PARTNER 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 MANAGEMENT PARTNER operate?

PERFORMANCE MANAGEMENT PARTNER 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.