FAILLA ARTICLES FUNERAIRES : revenue, balance sheet and financial ratios

FAILLA ARTICLES FUNERAIRES is a French company founded 43 years ago, specialized in the sector Services funéraires. Based in FOS-SUR-MER (13270), this company of category PME shows in 2019 a revenue of 2.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - FAILLA ARTICLES FUNERAIRES (SIREN 326672169)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C 2 447 622 € 2 572 983 € 2 548 984 € 2 502 586 €
Net income 47 980 € 124 546 € 163 644 € 198 008 € 210 118 € 23 124 € 251 054 € 214 248 € 107 271 €
EBITDA N/C N/C N/C N/C N/C 58 632 € 346 586 € 304 297 € 170 601 €
Net margin N/C N/C N/C N/C N/C 0.9% 9.8% 8.4% 4.3%

Revenue and income statement

In 2024, FAILLA ARTICLES FUNERAIRES generates positive net income of 48 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 107 k€ -> 48 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

47 980 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 5%. 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 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

5.159%

Financial autonomy (2024) ?
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

69.619%

Asset age ratio (2024) ?
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

9.5%

Solvency indicators evolution
FAILLA ARTICLES FUNERAIRES

Sector positioning

Debt ratio
5.16 2024
2022
2023
2024
Q1: 4.12
Med: 20.05
Q3: 55.53
Good

In 2024, the debt ratio of FAILLA ARTICLES FUNERAIRES (5.16) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
69.62% 2024
2022
2023
2024
Q1: 29.89%
Med: 52.45%
Q3: 67.81%
Excellent

In 2024, the financial autonomy of FAILLA ARTICLES FUNERAIRES (69.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 316.04. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

316.035

Liquidity indicators evolution
FAILLA ARTICLES FUNERAIRES

Sector positioning

Liquidity ratio
316.04 2024
2022
2023
2024
Q1: 143.23
Med: 221.26
Q3: 335.42
Good

In 2024, the liquidity ratio of FAILLA ARTICLES FUNERAIRES (316.04) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2024) ?
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

0 €

Customer credit (2024) ?
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

0 j

Supplier credit (2024) ?
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

0 j

Inventory turnover (2024) ?
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

0 j

WCR and payment terms evolution
FAILLA ARTICLES FUNERAIRES

Positioning of FAILLA ARTICLES FUNERAIRES in its sector

Comparison with sector Services funéraires

Valuation estimate

Based on 108 transactions of similar company sales (all years), the value of FAILLA ARTICLES FUNERAIRES is estimated at 146 125 € (range 54 192€ - 325 280€). 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 2024
108 transactions
54k€ 146k€ 325k€
146 125 € Range: 54 192€ - 325 280€
NAF 5 all-time

Valuation method used

Net Income Multiple
47 980 € × 3.0x = 146 125 €
Range: 54 193€ - 325 280€

Only this financial indicator is available for this company.

Valuation evolution

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 FAILLA ARTICLES FUNERAIRES with other companies in the same sector:

Frequently asked questions about FAILLA ARTICLES FUNERAIRES

What is the revenue of FAILLA ARTICLES FUNERAIRES ?

The revenue of FAILLA ARTICLES FUNERAIRES in 2019 is 2.4 M€.

Is FAILLA ARTICLES FUNERAIRES profitable?

Yes, FAILLA ARTICLES FUNERAIRES generated a net profit of 48 k€ in 2024.

Where is the headquarters of FAILLA ARTICLES FUNERAIRES ?

The headquarters of FAILLA ARTICLES FUNERAIRES is located in FOS-SUR-MER (13270), in the department Bouches-du-Rhone.

Where to find the tax return of FAILLA ARTICLES FUNERAIRES ?

The tax return of FAILLA ARTICLES FUNERAIRES 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 FAILLA ARTICLES FUNERAIRES operate?

FAILLA ARTICLES FUNERAIRES operates in the sector Services funéraires (NAF code 96.03Z). See the 'Sector positioning' section above to compare the company with its competitors.