DELASSASSEIGNE - POMPE FUNEBRES DE L'YONNE - BOTTA - PHILLIPS - GALLOT : revenue, balance sheet and financial ratios

In 2025, DELASSASSEIGNE - POMPE FUNEBRES DE L'YONNE - BOTTA - PHILLIPS - GALLOT achieves revenue of 4.1 M€. Revenue is growing positively over 10 years (CAGR: +2.4%). Slight decline of -1% vs 2024. After deducting consumption (805 k€), gross margin stands at 3.3 M€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 600 k€, representing 14.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 402 k€, i.e. 9.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 1%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 78%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 306.53. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 45 days of revenue, i.e. 505 k€ to permanently finance. Over 2016-2025, WCR increased by +20%, requiring additional financing.

Based on 108 transactions of similar company sales (all years), the value of DELASSASSEIGNE - POMPE FUNEBRES DE L'YONNE - BOTTA - PHILLIPS - GALLOT is estimated at 1 421 133 € (range 563 677€ - 3 041 631€). With an EBITDA of 599 594€, 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.