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

PERLES DE PIERRES : revenue, balance sheet and financial ratios

PERLES DE PIERRES is a French company founded 12 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in LUNEL (34400), this company of category PME shows in 2023 a net income positive of 901 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PERLES DE PIERRES (SIREN 798051132)
Indicator 2023 2021 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C
Net income 901 218 € 609 239 € 371 554 € 377 444 € 200 818 € 137 206 €
EBITDA N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, PERLES DE PIERRES generates positive net income of 901 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 137 k€ -> 901 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

901 218 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 53%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

53.079%

Financial autonomy (2023) ?
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

47.68%

Asset age ratio (2023) ?
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

74.8%

Solvency indicators evolution
PERLES DE PIERRES

Sector positioning

Debt ratio
53.08 2023
2019
2021
2023
Q1: 2.57
Med: 20.68
Q3: 66.59
Average +12 pts over 3 years

In 2023, the debt ratio of PERLES DE PIERRES (53.08) 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
47.68% 2023
2019
2021
2023
Q1: 23.87%
Med: 44.0%
Q3: 61.5%
Good -20 pts over 3 years

In 2023, the financial autonomy of PERLES DE PIERRES (47.7%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 260.71. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

260.714

Liquidity indicators evolution
PERLES DE PIERRES

Sector positioning

Liquidity ratio
260.71 2023
2019
2021
2023
Q1: 162.74
Med: 229.49
Q3: 335.87
Good -18 pts over 3 years

In 2023, the liquidity ratio of PERLES DE PIERRES (260.71) 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.

Positioning of PERLES DE PIERRES in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 1 013 266€ to 3 354 539€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
1013k€ 1384k€ 3354k€
1 384 401 € Range: 1 013 266€ - 3 354 539€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare PERLES DE PIERRES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about PERLES DE PIERRES

What is the revenue of PERLES DE PIERRES ?

The revenue of PERLES DE PIERRES is not publicly disclosed (confidential accounts filed with INPI).

Is PERLES DE PIERRES profitable?

Yes, PERLES DE PIERRES generated a net profit of 901 k€ in 2023.

Where is the headquarters of PERLES DE PIERRES ?

The headquarters of PERLES DE PIERRES is located in LUNEL (34400), in the department Herault.

Where to find the tax return of PERLES DE PIERRES ?

The tax return of PERLES DE PIERRES 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 PERLES DE PIERRES operate?

PERLES DE PIERRES operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.