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PAUL FURNION - SAS : revenue, balance sheet and financial ratios

PAUL FURNION - SAS is a French company founded 38 years ago, specialized in the sector Évaluation des risques et dommages. Based in LONGEVILLE-LES-METZ (57050), this company of category PME shows in 2015 a revenue of 1.9 M€. 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 - PAUL FURNION - SAS (SIREN 343525994)
Indicator 2023 2022 2020 2019 2017 2016 2015
Revenue N/C N/C N/C N/C N/C N/C 1 851 236 €
Net income 57 675 € 93 291 € 195 704 € 77 160 € 99 537 € 112 030 € -121 750 €
EBITDA N/C N/C N/C N/C N/C N/C -90 146 €
Net margin N/C N/C N/C N/C N/C N/C -6.6%

Revenue and income statement

In 2023, PAUL FURNION - SAS generates positive net income of 58 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

57 675 €

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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 59%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 43%. 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

59.078%

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

42.884%

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

49.0%

Solvency indicators evolution
PAUL FURNION - SAS

Sector positioning

Debt ratio
59.08 2023
2020
2022
2023
Q1: 0.68
Med: 17.2
Q3: 55.16
Watch +36 pts over 3 years

In 2023, the debt ratio of PAUL FURNION - SAS (59.08) 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
42.88% 2023
2020
2022
2023
Q1: 21.13%
Med: 44.76%
Q3: 66.08%
Average -24 pts over 3 years

In 2023, the financial autonomy of PAUL FURNION - SAS (42.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 210.26. 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

210.265

Liquidity indicators evolution
PAUL FURNION - SAS

Sector positioning

Liquidity ratio
210.26 2023
2020
2022
2023
Q1: 125.82
Med: 167.67
Q3: 268.02
Good

In 2023, the liquidity ratio of PAUL FURNION - SAS (210.26) 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 (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
PAUL FURNION - SAS

Positioning of PAUL FURNION - SAS in its sector

Comparison with sector Évaluation des risques et dommages

Valuation estimate

Based on 209 transactions of similar company sales (all years), the value of PAUL FURNION - SAS is estimated at 113 966 € (range 49 758€ - 510 313€). 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 2023
209 transactions
49k€ 113k€ 510k€
113 966 € Range: 49 758€ - 510 313€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
57 675 € × 2.0x = 113 966 €
Range: 49 759€ - 510 313€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 209 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 (Évaluation des risques et dommages)

Compare PAUL FURNION - SAS with other companies in the same sector:

Frequently asked questions about PAUL FURNION - SAS

What is the revenue of PAUL FURNION - SAS ?

The revenue of PAUL FURNION - SAS in 2015 is 1.9 M€.

Is PAUL FURNION - SAS profitable?

Yes, PAUL FURNION - SAS generated a net profit of 58 k€ in 2023.

Where is the headquarters of PAUL FURNION - SAS ?

The headquarters of PAUL FURNION - SAS is located in LONGEVILLE-LES-METZ (57050), in the department Moselle.

Where to find the tax return of PAUL FURNION - SAS ?

The tax return of PAUL FURNION - SAS 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 PAUL FURNION - SAS operate?

PAUL FURNION - SAS operates in the sector Évaluation des risques et dommages (NAF code 66.21Z). See the 'Sector positioning' section above to compare the company with its competitors.