SIREN : 419092507
PERFORMANCE SARL is a French company founded 28 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in LUCCIANA (20290), this company of category PME shows in 2022 a revenue of 506 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
| Indicator | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 506 321 € | 357 102 € | 331 268 € | 394 674 € | 423 807 € | 470 472 € | 333 007 € | 286 151 € |
| Net income | 46 375 € | 32 657 € | 28 718 € | 6 963 € | 12 608 € | 18 727 € | 12 218 € | -6 673 € |
| EBITDA | 59 059 € | 32 055 € | 28 501 € | -40 € | -22 564 € | -5 475 € | -37 106 € | -37 633 € |
| Net margin | 9.2% | 9.1% | 8.7% | 1.8% | 3.0% | 4.0% | 3.7% | -2.3% |
In 2022, PERFORMANCE SARL achieves revenue of 506 k€. Over the period 2015-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +8.5%. Vs 2021, growth of +42% (357 k€ -> 506 k€). After deducting consumption (292 k€), gross margin stands at 215 k€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 59 k€, representing 11.7% of revenue. Positive scissor effect: EBITDA margin improves by +2.7 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 46 k€, i.e. 9.2% of revenue. This profit can be retained or distributed to shareholders.
506 321 €
214 619 €
59 059 €
55 432 €
46 375 €
11.7%
The debt ratio (= Financial debt / Equity x 100) stands at -383%. 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 91%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 9.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
-382.583%
90.615%
9.875%
0.0
4.0%
In 2022, the debt ratio of PERFORMANCE SARL (-382.58) 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.
In 2022, the financial autonomy of PERFORMANCE SARL (90.6%) 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.
In 2022, the repayment capacity of PERFORMANCE SARL (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 74.36. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
74.361
0.0
In 2022, the liquidity ratio of PERFORMANCE SARL (74.36) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2022, the interest coverage of PERFORMANCE SARL (0.0x) 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) 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: 13 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 103 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-100 days): operations structurally generate cash. Over 2015-2022, WCR increased by +51%, requiring additional financing.
-140 686 €
0 j
13 j
103 j
-100 j
Based on 109 transactions of similar company sales in 2022, the value of PERFORMANCE SARL is estimated at 153 374 € (range 93 091€ - 296 776€). With an EBITDA of 59 059€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.48x (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.
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This estimate is based on the analysis of 109 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare PERFORMANCE SARL with other companies in the same sector:
Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers
The revenue of PERFORMANCE SARL in 2022 is 506 k€.
Yes, PERFORMANCE SARL generated a net profit of 46 k€ in 2022.
The headquarters of PERFORMANCE SARL is located in LUCCIANA (20290).
The tax return of PERFORMANCE SARL 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).
PERFORMANCE SARL operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.