PF CALME : revenue, balance sheet and financial ratios

PF CALME is a French company founded 12 years ago, specialized in the sector Services funéraires. Based in CLERMONT-EN-ARGONNE (55120), this company of category PME shows in 2017 a revenue of 472 k€. 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 - PF CALME (SIREN 800093908)
Indicator 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 472 446 € 556 336 €
Net income 14 485 € 67 735 € 55 801 € 24 404 € 16 279 € 51 131 €
EBITDA N/C N/C N/C N/C 42 244 € 88 824 €
Net margin N/C N/C N/C N/C 3.4% 9.2%

Revenue and income statement

In 2021, PF CALME generates positive net income of 14 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2021: 51 k€ -> 14 k€.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

14 485 €

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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 46%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 44%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

46.441%

Financial autonomy (2021) ?
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

44.404%

Asset age ratio (2021) ?
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

47.6%

Solvency indicators evolution
PF CALME

Sector positioning

Debt ratio
46.44 2021
2019
2020
2021
Q1: 4.59
Med: 22.55
Q3: 60.73
Average +9 pts over 3 years

In 2021, the debt ratio of PF CALME (46.44) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
44.4% 2021
2019
2020
2021
Q1: 26.65%
Med: 49.42%
Q3: 65.08%
Average

In 2021, the financial autonomy of PF CALME (44.4%) 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 150.42. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

150.418

Liquidity indicators evolution
PF CALME

Sector positioning

Liquidity ratio
150.42 2021
2019
2020
2021
Q1: 146.58
Med: 215.53
Q3: 305.01
Average

In 2021, the liquidity ratio of PF CALME (150.42) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

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: 272 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 278 days. Favorable situation: supplier credit is longer than customer credit by 6 days.

Operating WCR (2021) ?
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 (2021) ?
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

272 j

Supplier credit (2021) ?
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

278 j

Inventory turnover (2021) ?
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
PF CALME

Positioning of PF CALME in its sector

Comparison with sector Services funéraires

Valuation estimate

Based on 108 transactions of similar company sales (all years), the value of PF CALME is estimated at 44 114 € (range 16 360€ - 98 201€). 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 2021
108 transactions
16k€ 44k€ 98k€
44 114 € Range: 16 360€ - 98 201€
NAF 5 all-time

Valuation method used

Net Income Multiple
14 485 € × 3.0x = 44 115 €
Range: 16 361€ - 98 201€

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 PF CALME with other companies in the same sector:

Frequently asked questions about PF CALME

What is the revenue of PF CALME ?

The revenue of PF CALME in 2017 is 472 k€.

Is PF CALME profitable?

Yes, PF CALME generated a net profit of 14 k€ in 2021.

Where is the headquarters of PF CALME ?

The headquarters of PF CALME is located in CLERMONT-EN-ARGONNE (55120), in the department Meuse.

Where to find the tax return of PF CALME ?

The tax return of PF CALME 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 PF CALME operate?

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