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AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL : revenue, balance sheet and financial ratios

AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL is a French company founded 14 years ago, specialized in the sector Services funéraires. Based in RODEZ (12000), this company of category PME shows in 2016 a revenue of 445 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

Historique financier - AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL (SIREN 534824750)
Kennzahl 2016
Umsatz 444 826 €
Nettoergebnis 7 531 €
EBITDA 24 835 €
Nettomarge 1.7%

Umsatz und Gewinn- und Verlustrechnung

In 2016, AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL achieves revenue of 445 k€. After deducting consumption (68 k€), gross margin stands at 377 k€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 25 k€, representing 5.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.

Umsatz (2016) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

444 826 €

Bruttomarge (2016) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

377 222 €

EBITDA (2016) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

24 835 €

EBIT (2016) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

14 381 €

Nettoergebnis (2016) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

7 531 €

EBITDA-Marge (2016) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

5.6%

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 284%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Verschuldungsgrad (2016) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

283.512%

Finanzielle Autonomie (2016) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

12.844%

Cashflow / Umsatz (2016) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

4.012%

Rückzahlungsfähigkeit (2016) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

5.998

Anlagenaltersquote (2016) ?
Anlagenaltersquote
Definition
Misst den Abnutzungsgrad des Sachanlagevermögens.
Formel
Kumulierte Abschreibungen / Bruttoanlagevermögen x 100
Interpretation
< 50% : Neue Anlagen
50-70% : Normale Abnutzung
> 70% : Alternde Anlagen

16.2%

Entwicklung der Solvenzkennzahlen
AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL

Positionnement sectoriel

Debt ratio
283.51 2016
2016
Q1: 5.63
Méd: 24.54
Q3: 68.72
Watch

In 2016, the debt ratio of AVEYRON POMPES FUNEBRES R... (283.51) 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.

Financial autonomy
12.84% 2016
2016
Q1: 19.03%
Méd: 41.66%
Q3: 59.59%
Watch

In 2016, the financial autonomy of AVEYRON POMPES FUNEBRES R... (12.8%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
6.0 years 2016
2016
Q1: 0.0 years
Méd: 0.66 years
Q3: 2.33 years
Watch

In 2016, the repayment capacity of AVEYRON POMPES FUNEBRES R... (6.00) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 58.28. 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 27.6x. Operating income very largely covers interest expenses: high safety margin.

Liquiditätsquote (2016) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

58.285

Zinsdeckung (2016) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

27.582

Entwicklung der Liquiditätskennzahlen
AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL

Positionnement sectoriel

Liquidity ratio
58.28 2016
2016
Q1: 121.72
Méd: 182.18
Q3: 275.75
Watch

In 2016, the liquidity ratio of AVEYRON POMPES FUNEBRES R... (58.28) 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.

Interest coverage
27.58x 2016
2016
Q1: 0.0x
Méd: 1.37x
Q3: 5.21x
Excellent

In 2016, the interest coverage of AVEYRON POMPES FUNEBRES R... (27.6x) 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.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 56 days (= Average inventory / Cost of goods x 360). WCR is negative (-9 days): operations structurally generate cash.

Operatives Working Capital (2016) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

-10 765 €

Kundenforderungen (2016) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

22 j

Lieferantenverbindlichkeiten (2016) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

53 j

Lagerumschlag (2016) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

56 j

Working Capital in Umsatztagen (2016) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

-9 j

Entwicklung des Working Capital und der Zahlungsfristen
AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL

Positionnement de AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL dans son secteur

Vergleich mit der Branche Services funéraires

Bewertungsschätzung

Based on 108 transactions of similar company sales (all years), the value of AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL is estimated at 83 289 € (range 32 047€ - 158 938€). With an EBITDA of 24 835€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.36x (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.

Estimated enterprise value 2016
108 transactions
32k€ 83k€ 158k€
83 289 € Range: 32 047€ - 158 938€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
24 835 € × 2.4x
Estimation 60 835 €
26 035€ - 151 458€
Revenue Multiple 30%
444 826 € × 0.36x
Estimation 160 950 €
57 762€ - 243 326€
Net Income Multiple 20%
7 531 € × 3.0x
Estimation 22 936 €
8 506€ - 51 056€
How is this estimate calculated?

This estimate is based on the analysis of 108 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 (Services funéraires)

Compare AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL with other companies in the same sector:

Frequently asked questions about AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL

What is the revenue of AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL ?

The revenue of AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL in 2016 is 445 k€.

Is AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL profitable?

Yes, AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL generated a net profit of 8 k€ in 2016.

Where is the headquarters of AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL ?

The headquarters of AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL is located in RODEZ (12000), in the department Aveyron.

Where to find the tax return of AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL ?

The tax return of AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL 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 AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL operate?

AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL operates in the sector Services funéraires (NAF code 96.03Z). See the 'Sector positioning' section above to compare the company with its competitors.