SIREN : 837629401
PERLE is a French company founded 8 years ago, specialized in the sector Supermarchés. Based in CUERS (83390), this company of category PME shows in 2024 a revenue of 9.4 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 | 2023 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|---|
| Revenue | 9 389 497 € | N/C | 8 120 033 € | N/C | N/C | N/C |
| Net income | 45 029 € | 103 394 € | 239 195 € | 161 799 € | 192 772 € | 88 377 € |
| EBITDA | 207 911 € | N/C | 498 048 € | N/C | N/C | N/C |
| Net margin | 0.5% | N/C | 2.9% | N/C | N/C | N/C |
In 2024, PERLE achieves revenue of 9.4 M€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.5%. After deducting consumption (8.4 M€), gross margin stands at 952 k€, i.e. a rate of 10%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 208 k€, representing 2.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 45 k€, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.
9 389 497 €
951 930 €
207 911 €
81 403 €
45 029 €
2.1%
The debt ratio (= Financial debt / Equity x 100) stands at 127%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
126.713%
9.552%
1.589%
1.343
46.6%
In 2024, the debt ratio of PERLE (126.71) 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 2024, the financial autonomy of PERLE (9.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of PERLE (1.34) 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 83.41. 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 2.2x. Financial charges are adequately covered by operations.
83.405
2.207
In 2024, the liquidity ratio of PERLE (83.41) 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 PERLE (2.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 14 days of revenue, i.e. 377 k€ to permanently finance.
377 176 €
1 j
47 j
15 j
14 j
Based on 551 transactions of similar company sales in 2024, the value of PERLE is estimated at 1 191 600 € (range 547 087€ - 2 354 789€). With an EBITDA of 207 911€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
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This estimate is based on the analysis of 551 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 PERLE with other companies in the same sector:
The revenue of PERLE in 2024 is 9.4 M€.
Yes, PERLE generated a net profit of 45 k€ in 2024.
The headquarters of PERLE is located in CUERS (83390), in the department Var.
The tax return of PERLE 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).
PERLE operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.