SIREN : 343961546
PERFORMANSE is a French company founded 38 years ago, specialized in the sector Edition de logiciels applicatifs. Based in NANTES (44000), this company of category ETI shows in 2024 a revenue of 8.1 M€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 8 129 414 € | 8 612 926 € | 8 413 641 € | 7 033 102 € | 6 207 257 € | 6 085 234 € | 5 832 431 € | 5 050 757 € | N/C |
| Net income | 615 645 € | 487 299 € | 1 001 847 € | 1 316 765 € | 1 072 261 € | 985 774 € | 882 764 € | 725 394 € | 854 383 € |
| EBITDA | 1 253 644 € | 1 212 102 € | 1 760 312 € | 1 935 214 € | 1 714 739 € | 1 466 948 € | 1 310 855 € | 1 004 304 € | -4 180 896 € |
| Net margin | 7.6% | 5.7% | 11.9% | 18.7% | 17.3% | 16.2% | 15.1% | 14.4% | N/C |
In 2024, PERFORMANSE achieves revenue of 8.1 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.0%. Slight decline of -6% vs 2023. After deducting consumption (0 €), gross margin stands at 8.1 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 1.3 M€, representing 15.4% 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 616 k€, i.e. 7.6% of revenue. This profit can be retained or distributed to shareholders.
8 129 414 €
8 129 414 €
1 253 644 €
568 317 €
615 645 €
15.3%
The debt ratio (= Financial debt / Equity x 100) stands at 187%. 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 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
186.94%
20.785%
14.994%
2.877
23.7%
In 2024, the debt ratio of PERFORMANSE (186.94) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of PERFORMANSE (20.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of PERFORMANSE (2.88) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 274.88. 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 9.3x. Operating income very largely covers interest expenses: high safety margin.
274.881
9.31
In 2024, the liquidity ratio of PERFORMANSE (274.88) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of PERFORMANSE (9.3x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 87 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. The company must finance 30 days of gap between collections and payments. Overall, WCR represents 125 days of revenue, i.e. 2.8 M€ to permanently finance.
2 826 353 €
87 j
57 j
0 j
125 j
Based on 103 transactions of similar company sales (all years), the value of PERFORMANSE is estimated at 1 364 907 € (range 523 450€ - 3 797 817€). With an EBITDA of 1 253 644€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.25x (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 103 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 PERFORMANSE with other companies in the same sector:
Voir toutes les statistiques du secteur Edition de logiciels applicatifs
The revenue of PERFORMANSE in 2024 is 8.1 M€.
Yes, PERFORMANSE generated a net profit of 616 k€ in 2024.
The headquarters of PERFORMANSE is located in NANTES (44000), in the department Loire-Atlantique.
The tax return of PERFORMANSE 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).
PERFORMANSE operates in the sector Edition de logiciels applicatifs (NAF code 58.29C). See the 'Sector positioning' section above to compare the company with its competitors.