PERFORMANCE SUSPENSION : revenue, balance sheet and financial ratios

PERFORMANCE SUSPENSION is a French company founded 19 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in BEUVRY-LA-FORET (59310), this company of category PME shows in 2018 a revenue of 722 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - PERFORMANCE SUSPENSION (SIREN 498774876)
Indicator 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 721 873 € 730 709 € 725 501 €
Net income 71 340 € 2 658 € 51 694 € 19 591 € 46 443 € 73 744 €
EBITDA N/C N/C N/C 33 402 € 84 971 € 86 039 €
Net margin N/C N/C N/C 2.7% 6.4% 10.2%

Revenue and income statement

In 2021, PERFORMANCE SUSPENSION generates positive net income of 71 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2021: 74 k€ -> 71 k€.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

71 340 €

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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 41%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

40.879%

Financial autonomy (2021) ?
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

51.761%

Asset age ratio (2021) ?
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

47.8%

Solvency indicators evolution
PERFORMANCE SUSPENSION

Sector positioning

Debt ratio
40.88 2021
2019
2020
2021
Q1: 5.61
Med: 38.41
Q3: 119.59
Average +26 pts over 3 years

In 2021, the debt ratio of PERFORMANCE SUSPENSION (40.88) 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
51.76% 2021
2019
2020
2021
Q1: 18.35%
Med: 39.8%
Q3: 59.58%
Good -10 pts over 3 years

In 2021, the financial autonomy of PERFORMANCE SUSPENSION (51.8%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 314.59. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

314.593

Liquidity indicators evolution
PERFORMANCE SUSPENSION

Sector positioning

Liquidity ratio
314.59 2021
2019
2020
2021
Q1: 137.92
Med: 211.91
Q3: 312.76
Excellent

In 2021, the liquidity ratio of PERFORMANCE SUSPENSION (314.59) 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.

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: 96 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 274 days. Excellent situation: suppliers finance 178 days of the operating cycle (retail model).

Operating WCR (2021) ?
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

0 €

Customer credit (2021) ?
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

96 j

Supplier credit (2021) ?
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

274 j

Inventory turnover (2021) ?
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 and payment terms evolution
PERFORMANCE SUSPENSION

Positioning of PERFORMANCE SUSPENSION in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 135 transactions of similar company sales in 2021, the value of PERFORMANCE SUSPENSION is estimated at 346 004 € (range 157 179€ - 669 102€). 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 2021
135 transactions
157k€ 346k€ 669k€
346 004 € Range: 157 179€ - 669 102€
NAF 5 année 2021

Valuation method used

Net Income Multiple
71 340 € × 4.9x = 346 005 €
Range: 157 180€ - 669 103€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 135 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 (Entretien et réparation de véhicules automobiles légers)

Compare PERFORMANCE SUSPENSION with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about PERFORMANCE SUSPENSION

What is the revenue of PERFORMANCE SUSPENSION ?

The revenue of PERFORMANCE SUSPENSION in 2018 is 722 k€.

Is PERFORMANCE SUSPENSION profitable?

Yes, PERFORMANCE SUSPENSION generated a net profit of 71 k€ in 2021.

Where is the headquarters of PERFORMANCE SUSPENSION ?

The headquarters of PERFORMANCE SUSPENSION is located in BEUVRY-LA-FORET (59310), in the department Nord.

Where to find the tax return of PERFORMANCE SUSPENSION ?

The tax return of PERFORMANCE SUSPENSION 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 SUSPENSION operate?

PERFORMANCE SUSPENSION operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.