SIREN : 438411035
PERL is a French company founded 24 years ago, specialized in the sector Promotion immobilière de logements. Based in PARIS (75002), this company of category GE shows in 2023 a revenue of 50.1 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 50 102 161 € | 61 499 609 € | 46 963 709 € | 71 806 478 € | 96 985 909 € | 74 992 218 € | 137 956 051 € | 164 559 840 € |
| Net income | 8 066 899 € | 6 622 220 € | 4 074 901 € | -14 192 € | 7 260 967 € | 12 840 471 € | 10 514 617 € | 7 243 622 € |
| EBITDA | -2 106 527 € | 1 424 787 € | -53 163 € | 2 215 516 € | 6 209 868 € | 7 798 194 € | 7 317 986 € | 8 059 263 € |
| Net margin | 16.1% | 10.8% | 8.7% | -0.0% | 7.5% | 17.1% | 7.6% | 4.4% |
In 2023, PERL achieves revenue of 50.1 M€. Revenue is declining over the period 2016-2023 (CAGR: -15.6%). Significant drop of -19% vs 2022. After deducting consumption (1.8 M€), gross margin stands at 48.3 M€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2.1 M€, representing -4.2% of revenue. Warning negative scissor effect: despite revenue change (-19%), EBITDA varies by -248%, reducing margin by 6.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8.1 M€, i.e. 16.1% of revenue. This profit can be retained or distributed to shareholders.
50 102 161 €
48 266 583 €
-2 106 527 €
-2 554 711 €
8 066 899 €
-4.2%
The debt ratio (= Financial debt / Equity x 100) stands at 9%. 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 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
9.397%
57.53%
17.479%
0.983
15.9%
In 2023, the debt ratio of PERL (9.40) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2023, the financial autonomy of PERL (57.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2023, the repayment capacity of PERL (0.98) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 636.63. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
636.628
-39.189
In 2023, the liquidity ratio of PERL (636.63) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2023, the interest coverage of PERL (-39.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 138 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 280 days. Excellent situation: suppliers finance 142 days of the operating cycle (retail model). Inventory turnover is 388 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 844 days of revenue, i.e. 117.4 M€ to permanently finance.
117 435 958 €
138 j
280 j
388 j
844 j
Based on 80 transactions of similar company sales
(all years),
the value of PERL is estimated at
15 988 047 €
(range 5 378 187€ - 41 534 108€).
The price/revenue ratio is 0.28x
(conservative valuation).
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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 80 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 PERL with other companies in the same sector:
Voir toutes les statistiques du secteur Promotion immobilière de logements
The revenue of PERL in 2023 is 50.1 M€.
Yes, PERL generated a net profit of 8.1 M€ in 2023.
The headquarters of PERL is located in PARIS (75002), in the department Paris.
The tax return of PERL 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).
PERL operates in the sector Promotion immobilière de logements (NAF code 41.10A). See the 'Sector positioning' section above to compare the company with its competitors.