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 5 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in PARIS (75016), this company of category PME shows in 2021 a net income positive of 87 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 - PEARL (SIREN 888086477)
Indicator 2021
Revenue N/C
Net income 87 110 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2021, PEARL generates positive net income of 87 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

87 110 €

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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 2416%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2415.73%

Financial autonomy (2021) ?
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

3.727%

Asset age ratio (2021) ?
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

89.6%

Solvency indicators evolution
PEARL

Sector positioning

Debt ratio
2415.73 2021
2021
Q1: 0.13
Med: 30.47
Q3: 112.29
Average

In 2021, the debt ratio of PEARL (2415.73) 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
3.73% 2021
2021
Q1: 9.23%
Med: 33.56%
Q3: 57.44%
Average

In 2021, the financial autonomy of PEARL (3.7%) 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 1594.46. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

1594.457

Liquidity indicators evolution
PEARL

Sector positioning

Liquidity ratio
1594.46 2021
2021
Q1: 121.59
Med: 217.9
Q3: 380.53
Excellent

In 2021, the liquidity ratio of PEARL (1594.46) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Positioning of PEARL in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 105 transactions of similar company sales in 2021, the value of PEARL is estimated at 227 290 € (range 87 447€ - 810 338€). 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 value 2021
105 transactions
87k€ 227k€ 810k€
227 290 € Range: 87 447€ - 810 338€
NAF 5 année 2021

Valuation method used

Net Income Multiple
87 110 € × 2.6x = 227 291 €
Range: 87 447€ - 810 338€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 105 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 (Autres commerces de détail spécialisés divers)

Compare PEARL with other companies in the same sector:

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?

Yes, PEARL generated a net profit of 87 k€ in 2021.

Where is the headquarters of PEARL ?

The headquarters of PEARL is located in PARIS (75016), in the department Paris.

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 commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.