BLUE PEARL : revenue, balance sheet and financial ratios

BLUE PEARL is a French company founded 15 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in MARSEILLAN (34340), this company of category PME shows in 2019 a revenue of 58 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - BLUE PEARL (SIREN 531485423)
Indicator 2023 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 58 308 € N/C N/C 51 353 €
Net income 0 € 0 € 0 € 5 180 € 0 € 0 € 24 937 €
EBITDA N/C N/C N/C 10 701 € N/C N/C 28 127 €
Net margin N/C N/C N/C 8.9% N/C N/C 48.6%

Revenue and income statement

In 2023, BLUE PEARL records a net loss of 0 €. This deficit will reduce equity on the balance sheet. Change over 2016-2019: 25 k€ -> 0 €.

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

32.124%

Financial autonomy (2023) ?
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

19.615%

Asset age ratio (2023) ?
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

31.3%

Solvency indicators evolution
BLUE PEARL

Sector positioning

Debt ratio
32.12 2023
2020
2021
2023
Q1: 0.0
Med: 19.07
Q3: 111.06
Average

In 2023, the debt ratio of BLUE PEARL (32.12) 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
19.61% 2023
2020
2021
2023
Q1: 0.0%
Med: 25.82%
Q3: 58.21%
Average

In 2023, the financial autonomy of BLUE PEARL (19.6%) 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 36.64. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

36.637

Liquidity indicators evolution
BLUE PEARL

Sector positioning

Liquidity ratio
36.64 2023
2020
2021
2023
Q1: 89.67
Med: 199.74
Q3: 499.08
Watch -15 pts over 3 years

In 2023, the liquidity ratio of BLUE PEARL (36.64) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2023) ?
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 (2023) ?
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

0 j

Supplier credit (2023) ?
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

0 j

Inventory turnover (2023) ?
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
BLUE PEARL

Positioning of BLUE PEARL in its sector

Comparison with sector Location et location-bail d'articles de loisirs et de sport

Similar companies (Location et location-bail d'articles de loisirs et de sport )

Compare BLUE PEARL with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'articles de loisirs et de sport

Frequently asked questions about BLUE PEARL

What is the revenue of BLUE PEARL ?

The revenue of BLUE PEARL in 2019 is 58 k€.

Is BLUE PEARL profitable?

Yes, BLUE PEARL generated a net profit of 5 k€ in 2019.

Where is the headquarters of BLUE PEARL ?

The headquarters of BLUE PEARL is located in MARSEILLAN (34340), in the department Herault.

Where to find the tax return of BLUE PEARL ?

The tax return of BLUE 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 BLUE PEARL operate?

BLUE PEARL operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.