Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

PEARL : revenue, balance sheet and financial ratios

PEARL is a French company founded 13 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in HYERES (83400), this company of category PME shows in 2019 a net income negative of -953€. 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 - PEARL (SIREN 791200710)
Indicator 2019 2018 2017 2016
Revenue N/C N/C N/C N/C
Net income -953 € -486 € -477 € 22 457 €
EBITDA -1 479 € -2 082 € -2 930 € -2 714 €
Net margin N/C N/C N/C N/C

Revenue and income statement

In 2019, PEARL records a net loss of 953 €. This deficit will reduce equity on the balance sheet.

EBITDA (2019) ?
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

-1 479 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-953 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-953 €

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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 902%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

902.312%

Financial autonomy (2019) ?
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

9.977%

Repayment capacity (2019) ?
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

-22.525

Solvency indicators evolution
PEARL

Sector positioning

Debt ratio
902.31 2019
2017
2018
2019
Q1: 0.0
Med: 20.52
Q3: 132.62
Watch

In 2019, the debt ratio of PEARL (902.31) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
9.98% 2019
2017
2018
2019
Q1: 2.71%
Med: 28.67%
Q3: 60.67%
Average -5 pts over 3 years

In 2019, the financial autonomy of PEARL (10.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-22.52 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 1.9 years
Excellent

In 2019, the repayment capacity of PEARL (-22.52) 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.

Positioning of PEARL in its sector

Comparison with sector Autres activités récréatives et de loisirs

Similar companies (Autres activités récréatives et de loisirs)

Compare PEARL with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about PEARL

What is the revenue of PEARL ?

The revenue of PEARL is not publicly disclosed (confidential accounts filed with INPI).

Is PEARL profitable?

PEARL recorded a net loss in 2019.

Where is the headquarters of PEARL ?

The headquarters of PEARL is located in HYERES (83400), in the department Var.

Where to find the tax return of PEARL ?

The tax return of 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 PEARL operate?

PEARL operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.