SIREN : 948878624
SHOP PERFORMANCE is a French company founded 3 years ago, specialized in the sector Formation continue d'adultes. Based in ENSUES-LA-REDONNE (13820), this company of category PME shows in 2024 a revenue of 109 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
| Indicator | 2024 | 2023 |
|---|---|---|
| Revenue | 109 201 € | 162 151 € |
| Net income | 27 845 € | 66 834 € |
| EBITDA | 33 581 € | 84 228 € |
| Net margin | 25.5% | 41.2% |
In 2024, SHOP PERFORMANCE achieves revenue of 109 k€. Significant drop of -33% vs 2023. After deducting consumption (9 k€), gross margin stands at 100 k€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 34 k€, representing 30.8% of revenue. Warning negative scissor effect: despite revenue change (-33%), EBITDA varies by -60%, reducing margin by 21.2 pts. This reflects costs rising faster than 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 28 k€, i.e. 25.5% of revenue. This profit can be retained or distributed to shareholders.
109 201 €
100 177 €
33 581 €
32 759 €
27 845 €
30.8%
The debt ratio (= Financial debt / Equity x 100) stands at 75%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 25.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
75.396%
39.996%
25.804%
2.373
36.0%
In 2024, the debt ratio of SHOP PERFORMANCE (75.40) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of SHOP PERFORMANCE (40.0%) 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.
In 2024, the repayment capacity of SHOP PERFORMANCE (2.37) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 94.21. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
94.212
0.0
In 2024, the liquidity ratio of SHOP PERFORMANCE (94.21) 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 2024, the interest coverage of SHOP PERFORMANCE (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: 167 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. The gap of 163 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-10 days): operations structurally generate cash.
-3 055 €
167 j
4 j
0 j
-10 j
Based on 134 transactions of similar company sales (all years), the value of SHOP PERFORMANCE is estimated at 64 470 € (range 23 200€ - 206 031€). With an EBITDA of 33 581€, the sector multiple of 2.2x 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.
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This estimate is based on the analysis of 134 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 SHOP PERFORMANCE with other companies in the same sector:
Voir toutes les statistiques du secteur Formation continue d'adultes
The revenue of SHOP PERFORMANCE in 2024 is 109 k€.
Yes, SHOP PERFORMANCE generated a net profit of 28 k€ in 2024.
The headquarters of SHOP PERFORMANCE is located in ENSUES-LA-REDONNE (13820), in the department Bouches-du-Rhone.
The tax return of SHOP PERFORMANCE 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).
SHOP PERFORMANCE operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.