Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2022-06-01 (3 years)Status: ActiveBusiness sector: Débits de boissonsLocation: SAINT-PAUL (97434), La Reunion
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
BLACK PEARL : revenue, balance sheet and financial ratios
BLACK PEARL is a French company
founded 3 years ago,
specialized in the sector Débits de boissons.
Based in SAINT-PAUL (97434),
this company of category PME
shows in 2024 a net income positive of 108 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, BLACK PEARL generates positive net income of 108 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
108 319 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 160%. 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 ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
160.076%
Financial autonomy (2024)
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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
20.616%
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2024
Debt ratio
160.076
Financial autonomy
20.616
Repayment capacity
None
Cash flow / Revenue
None%
Sector positioning
Debt ratio
160.082024
2024
Q1: 0.27
Med: 29.23
Q3: 134.09
Average
In 2024, the debt ratio of BLACK PEARL (160.08) 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
20.62%2024
2024
Q1: 4.25%
Med: 26.5%
Q3: 55.03%
Average
In 2024, the financial autonomy of BLACK PEARL (20.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 91.78. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
91.782
Liquidity indicators evolution BLACK PEARL
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2024
Liquidity ratio
91.782
Interest coverage
None
Sector positioning
Liquidity ratio
91.782024
2024
Q1: 61.08
Med: 130.54
Q3: 284.18
Average
In 2024, the liquidity ratio of BLACK PEARL (91.78) 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.
Positioning of BLACK PEARL in its sector
Comparison with sector Débits de boissons
Valuation estimate
Based on 156 transactions of similar company sales
in 2024,
the value of BLACK PEARL is estimated at
918 055 €
(range 575 412€ - 1 546 204€).
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 value2024
156 transactions
575k€918k€1546k€
918 055 €Range: 575 412€ - 1 546 204€
NAF 5 année 2024
Valuation method used
Net Income Multiple
108 319 €
×
8.5x
=918 056 €
Range: 575 413€ - 1 546 204€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 156 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 (Débits de boissons)
Compare BLACK PEARL with other companies in the same sector:
The revenue of BLACK PEARL is not publicly disclosed (confidential accounts filed with INPI).
Is BLACK PEARL profitable?
Yes, BLACK PEARL generated a net profit of 108 k€ in 2024.
Where is the headquarters of BLACK PEARL ?
The headquarters of BLACK PEARL is located in SAINT-PAUL (97434), in the department La Reunion.
Where to find the tax return of BLACK PEARL ?
The tax return of BLACK PEARL 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 BLACK PEARL operate?
BLACK PEARL operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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