POMPES FUNEBRES CASANOVA : revenue, balance sheet and financial ratios

In 2024, POMPES FUNEBRES CASANOVA achieves revenue of 125 k€. Revenue is declining over the period 2016-2024 (CAGR: -19.2%). Significant drop of -80% vs 2018. After deducting consumption (21 k€), gross margin stands at 104 k€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -23 k€, representing -18.4% of revenue. Warning negative scissor effect: despite revenue change (-80%), EBITDA varies by -361%, reducing margin by 19.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 235 k€, i.e. 187.7% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 41%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory. 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 188.1% 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 307.51. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 641 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 10 days. The gap of 631 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 73 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 484 days of revenue, i.e. 168 k€ to permanently finance. Notable WCR improvement over the period (-38%), freeing up cash.

Based on 169 transactions of similar company sales in 2024, the value of POMPES FUNEBRES CASANOVA is estimated at 699 997 € (range 215 395€ - 1 273 075€). The price/revenue ratio is 0.81x (in line with sector norms). 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.