SIREN : 802815142
PALM is a French company founded 12 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in BAIE MAHAULT (97122), this company of category ETI shows in 2024 a revenue of 4.9 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 |
|---|---|
| Revenue | 4 941 344 € |
| Net income | -290 465 € |
| EBITDA | 9 151 € |
| Net margin | -5.9% |
In 2024, PALM achieves revenue of 4.9 M€. After deducting consumption (2.7 M€), gross margin stands at 2.2 M€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 9 k€, representing 0.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -290 k€ (-5.9% of revenue), which will impact equity.
4 941 344 €
2 193 225 €
9 151 €
-148 923 €
-290 465 €
0.2%
The debt ratio (= Financial debt / Equity x 100) stands at -312%. 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 -30%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
-311.741%
-30.163%
-4.515%
-13.504
34.5%
In 2024, the debt ratio of PALM (-311.74) 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.
In 2024, the financial autonomy of PALM (-30.2%) 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 PALM (-13.50) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 154.21. 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 1546.7x. Operating income very largely covers interest expenses: high safety margin.
154.211
1546.738
In 2024, the liquidity ratio of PALM (154.21) 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 PALM (1546.7x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 81 days. Excellent situation: suppliers finance 78 days of the operating cycle (retail model). Inventory turnover is 226 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 211 days of revenue, i.e. 2.9 M€ to permanently finance.
2 897 802 €
3 j
81 j
226 j
211 j
Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 601 412€ to 1 250 299€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 25 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 PALM with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé
The revenue of PALM in 2024 is 4.9 M€.
PALM recorded a net loss in 2024.
The headquarters of PALM is located in BAIE MAHAULT (97122), in the department Guadeloupe.
The tax return of PALM 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).
PALM operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.