POMPES FUNEBRES DES 3 B : revenue, balance sheet and financial ratios

POMPES FUNEBRES DES 3 B is a French company founded 49 years ago, specialized in the sector Services funéraires. Based in POEY-DE-LESCAR (64230), this company of category PME shows in 2017 a revenue of 932 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 - POMPES FUNEBRES DES 3 B (SIREN 310552187)
Indicator 2017 2016
Revenue 931 702 € 731 187 €
Net income 134 639 € 82 154 €
EBITDA 191 176 € 81 189 €
Net margin 14.5% 11.2%

Revenue and income statement

In 2017, POMPES FUNEBRES DES 3 B achieves revenue of 932 k€. Vs 2016, growth of +27% (731 k€ -> 932 k€). After deducting consumption (148 k€), gross margin stands at 784 k€, i.e. a rate of 84%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 191 k€, representing 20.5% of revenue. Positive scissor effect: EBITDA margin improves by +9.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 135 k€, i.e. 14.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

931 702 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

784 115 €

EBITDA (2017) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

191 176 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

167 269 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

134 639 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

20.5%

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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 23%. 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 59%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 16.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

23.137%

Financial autonomy (2017) ?
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

59.094%

Cash flow / Revenue (2017) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

16.895%

Repayment capacity (2017) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.558

Solvency indicators evolution
POMPES FUNEBRES DES 3 B

Sector positioning

Debt ratio
23.14 2017
2016
2017
Q1: 4.93
Med: 24.38
Q3: 65.9
Good

In 2017, the debt ratio of POMPES FUNEBRES DES 3 B (23.14) 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
59.09% 2017
2016
2017
Q1: 23.99%
Med: 44.72%
Q3: 60.67%
Good +6 pts over 2 years

In 2017, the financial autonomy of POMPES FUNEBRES DES 3 B (59.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.56 years 2017
2016
2017
Q1: 0.0 years
Med: 0.56 years
Q3: 1.95 years
Good

In 2017, the repayment capacity of POMPES FUNEBRES DES 3 B (0.56) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2017) ?
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

0.0

Interest coverage (2017) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.384

Liquidity indicators evolution
POMPES FUNEBRES DES 3 B

Sector positioning

Liquidity ratio
0.0 2017
2016
2017
Q1: 128.58
Med: 191.26
Q3: 287.64
Watch -21 pts over 2 years

In 2017, the liquidity ratio of POMPES FUNEBRES DES 3 B (0.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.38x 2017
2016
2017
Q1: 0.0x
Med: 1.15x
Q3: 4.58x
Average -14 pts over 2 years

In 2017, the interest coverage of POMPES FUNEBRES DES 3 B (0.4x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 28 days. WCR is negative (-53 days): operations structurally generate cash.

Operating WCR (2017) ?
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

-137 128 €

Customer credit (2017) ?
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 (2017) ?
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

28 j

Inventory turnover (2017) ?
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 in days of revenue (2017) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-53 j

WCR and payment terms evolution
POMPES FUNEBRES DES 3 B

Positioning of POMPES FUNEBRES DES 3 B in its sector

Comparison with sector Services funéraires

Valuation estimate

Based on 108 transactions of similar company sales (all years), the value of POMPES FUNEBRES DES 3 B is estimated at 417 295 € (range 166 914€ - 918 403€). With an EBITDA of 191 176€, 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.

Estimated enterprise value 2017
108 transactions
166k€ 417k€ 918k€
417 295 € Range: 166 914€ - 918 403€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
191 176 € × 2.4x
Estimation 468 302 €
200 410€ - 1 165 900€
Revenue Multiple 30%
931 702 € × 0.36x
Estimation 337 115 €
120 983€ - 509 655€
Net Income Multiple 20%
134 639 € × 3.0x
Estimation 410 049 €
152 073€ - 912 785€

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 POMPES FUNEBRES DES 3 B with other companies in the same sector:

Frequently asked questions about POMPES FUNEBRES DES 3 B

What is the revenue of POMPES FUNEBRES DES 3 B ?

The revenue of POMPES FUNEBRES DES 3 B in 2017 is 932 k€.

Is POMPES FUNEBRES DES 3 B profitable?

Yes, POMPES FUNEBRES DES 3 B generated a net profit of 135 k€ in 2017.

Where is the headquarters of POMPES FUNEBRES DES 3 B ?

The headquarters of POMPES FUNEBRES DES 3 B is located in POEY-DE-LESCAR (64230), in the department Pyrenees-Atlantiques.

Where to find the tax return of POMPES FUNEBRES DES 3 B ?

The tax return of POMPES FUNEBRES DES 3 B 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 POMPES FUNEBRES DES 3 B operate?

POMPES FUNEBRES DES 3 B operates in the sector Services funéraires (NAF code 96.03Z). See the 'Sector positioning' section above to compare the company with its competitors.