SIREN : 423438027
PERLE DES ANTILLES is a French company founded 27 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in LE DIAMANT (97223), this company of category PME shows in 2023 a revenue of 358 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
| Indicator | 2023 | 2022 | 2021 |
|---|---|---|---|
| Revenue | 357 656 € | 354 858 € | 191 193 € |
| Net income | -9 156 € | 22 519 € | 34 166 € |
| EBITDA | 415 € | 29 524 € | 45 207 € |
| Net margin | -2.6% | 6.3% | 17.9% |
In 2023, PERLE DES ANTILLES achieves revenue of 358 k€. Over the period 2021-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +36.8%. Vs 2022: +1%. After deducting consumption (178 k€), gross margin stands at 180 k€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 415 €, representing 0.1% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -99%, reducing margin by 8.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -9 k€ (-2.6% of revenue), which will impact equity.
357 656 €
180 101 €
415 €
-10 979 €
-9 156 €
0.1%
The debt ratio (= Financial debt / Equity x 100) stands at 432%. 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 46%. 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 4.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
431.511%
46.257%
6.433%
4.827
2.4%
In 2023, the debt ratio of PERLE DES ANTILLES (431.51) 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.
In 2023, the financial autonomy of PERLE DES ANTILLES (46.3%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2023, the repayment capacity of PERLE DES ANTILLES (4.83) 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 196.61. 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 153.5x. Operating income very largely covers interest expenses: high safety margin.
196.61
153.494
In 2023, the liquidity ratio of PERLE DES ANTILLES (196.61) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2023, the interest coverage of PERLE DES ANTILLES (153.5x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 74 days. Excellent situation: suppliers finance 74 days of the operating cycle (retail model). Inventory turnover is 242 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 128 days of revenue, i.e. 127 k€ to permanently finance.
127 136 €
0 j
74 j
242 j
128 j
Based on 100 transactions of similar company sales in 2023, the value of PERLE DES ANTILLES is estimated at 56 945 € (range 32 836€ - 108 977€). With an EBITDA of 415€, the sector multiple of 3.9x is applied. The price/revenue ratio is 0.42x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 100 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 DES ANTILLES with other companies in the same sector:
Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers
The revenue of PERLE DES ANTILLES in 2023 is 358 k€.
PERLE DES ANTILLES recorded a net loss in 2023.
The headquarters of PERLE DES ANTILLES is located in LE DIAMANT (97223), in the department Martinique.
The tax return of PERLE DES ANTILLES 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 DES ANTILLES 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.