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

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

Financial history - AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL (SIREN 534824750)
Indicator 2016
Revenue 444 826 €
Net income 7 531 €
EBITDA 24 835 €
Net margin 1.7%

Revenue and income statement

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.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

444 826 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

377 222 €

EBITDA (2016) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

24 835 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

14 381 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

7 531 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.6%

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 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.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

283.512%

Financial autonomy (2016) ?
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

12.844%

Cash flow / Revenue (2016) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

4.012%

Repayment capacity (2016) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

5.998

Asset age ratio (2016) ?
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

16.2%

Solvency indicators evolution
AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL

Sector positioning

Debt ratio
283.51 2016
2016
Q1: 5.63
Med: 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%
Med: 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
Med: 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.

Liquidity ratios

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.

Liquidity ratio (2016) ?
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

58.285

Interest coverage (2016) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

27.582

Liquidity indicators evolution
AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL

Sector positioning

Liquidity ratio
58.28 2016
2016
Q1: 121.72
Med: 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
Med: 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.

Working capital requirement (WCR) and payment terms

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.

Operating WCR (2016) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

-10 765 €

Customer credit (2016) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

22 j

Supplier credit (2016) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

53 j

Inventory turnover (2016) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

56 j

WCR in days of revenue (2016) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-9 j

WCR and payment terms evolution
AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL

Positioning of AVEYRON POMPES FUNEBRES ROUX-HENRI SPINELLI-LIONEL DIAZ SARL in its sector

Comparison with sector Services funéraires

Valuation estimate

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:

Voir toutes les statistiques du secteur Services funéraires

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.