SETUP PERFORMANCE SAS : revenue, balance sheet and financial ratios

SETUP PERFORMANCE SAS is a French company founded 19 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in ECULLY (69130), this company of category GE shows in 2024 a revenue of 3.5 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

Financial history - SETUP PERFORMANCE SAS (SIREN 491460168)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 494 369 € 3 768 143 € 4 042 014 € 3 744 926 € 4 185 453 € 4 353 470 € N/C N/C N/C
Net income -5 179 306 € 288 919 € 273 948 € 194 569 € 29 478 € 111 750 € 6 775 € -177 578 € -49 290 €
EBITDA 390 728 € 223 157 € 370 095 € 188 042 € 1 112 € 251 818 € N/C N/C N/C
Net margin -148.2% 7.7% 6.8% 5.2% 0.7% 2.6% N/C N/C N/C

Revenue and income statement

In 2024, SETUP PERFORMANCE SAS achieves revenue of 3.5 M€. Activity remains stable over the period (CAGR: -4.3%). Slight decline of -7% vs 2023. After deducting consumption (114 k€), gross margin stands at 3.4 M€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 391 k€, representing 11.2% of revenue. Positive scissor effect: EBITDA margin improves by +5.3 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Net income is negative at -5.2 M€ (-148.2% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 494 369 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 380 636 €

EBITDA (2024) ?
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

390 728 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-662 238 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-5 179 306 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.2%

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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 -3%. 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 -156%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 25.9% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-3.114%

Financial autonomy (2024) ?
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

-156.361%

Cash flow / Revenue (2024) ?
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

25.932%

Repayment capacity (2024) ?
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

0.11

Asset age ratio (2024) ?
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

15.6%

Solvency indicators evolution
SETUP PERFORMANCE SAS

Sector positioning

Debt ratio
-3.11 2024
2022
2023
2024
Q1: 0.0
Med: 5.61
Q3: 47.03
Excellent -50 pts over 3 years

In 2024, the debt ratio of SETUP PERFORMANCE SAS (-3.11) 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.

Financial autonomy
-156.36% 2024
2022
2023
2024
Q1: 6.21%
Med: 32.46%
Q3: 67.88%
Watch -28 pts over 3 years

In 2024, the financial autonomy of SETUP PERFORMANCE SAS (-156.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.11 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.29 years
Average -23 pts over 3 years

In 2024, the repayment capacity of SETUP PERFORMANCE SAS (0.11) 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 165.59. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

165.593

Interest coverage (2024) ?
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

0.287

Liquidity indicators evolution
SETUP PERFORMANCE SAS

Sector positioning

Liquidity ratio
165.59 2024
2022
2023
2024
Q1: 120.11
Med: 218.14
Q3: 571.7
Average -33 pts over 3 years

In 2024, the liquidity ratio of SETUP PERFORMANCE SAS (165.59) 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
0.29x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.61x
Good -20 pts over 3 years

In 2024, the interest coverage of SETUP PERFORMANCE SAS (0.3x) 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: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 53 days of revenue, i.e. 512 k€ to permanently finance.

Operating WCR (2024) ?
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

512 414 €

Customer credit (2024) ?
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

58 j

Supplier credit (2024) ?
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

70 j

Inventory turnover (2024) ?
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

11 j

WCR in days of revenue (2024) ?
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

53 j

WCR and payment terms evolution
SETUP PERFORMANCE SAS

Positioning of SETUP PERFORMANCE SAS in its sector

Comparison with sector Autres activités de soutien aux entreprises n.c.a.

Valuation estimate

Based on 131 transactions of similar company sales (all years), the value of SETUP PERFORMANCE SAS is estimated at 1 651 649 € (range 589 021€ - 2 920 721€). With an EBITDA of 390 728€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.36x (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.

Estimated enterprise value 2024
131 transactions
589k€ 1651k€ 2920k€
1 651 649 € Range: 589 021€ - 2 920 721€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
390 728 € × 4.8x
Estimation 1 894 957 €
569 004€ - 3 259 901€
Revenue Multiple 30%
3 494 369 € × 0.36x
Estimation 1 246 137 €
622 382€ - 2 355 423€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Autres activités de soutien aux entreprises n.c.a.)

Compare SETUP PERFORMANCE SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de soutien aux entreprises n.c.a.

Frequently asked questions about SETUP PERFORMANCE SAS

What is the revenue of SETUP PERFORMANCE SAS ?

The revenue of SETUP PERFORMANCE SAS in 2024 is 3.5 M€.

Is SETUP PERFORMANCE SAS profitable?

SETUP PERFORMANCE SAS recorded a net loss in 2024.

Where is the headquarters of SETUP PERFORMANCE SAS ?

The headquarters of SETUP PERFORMANCE SAS is located in ECULLY (69130), in the department Rhone.

Where to find the tax return of SETUP PERFORMANCE SAS ?

The tax return of SETUP PERFORMANCE SAS 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 SETUP PERFORMANCE SAS operate?

SETUP PERFORMANCE SAS operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.