SIREN : 301161972
SARL ATELIER RENE BOYER is a French company founded 52 years ago, specialized in the sector Services funéraires. Based in LACROUZETTE (81210), this company of category PME shows in 2024 a revenue of 498 k€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 497 944 € | 425 371 € | 448 751 € | 362 709 € | 271 934 € | 279 763 € | 267 306 € | 267 891 € | 306 292 € |
| Net income | 1 764 € | 17 248 € | 19 480 € | -5 568 € | -3 187 € | -7 944 € | 10 380 € | 1 492 € | 1 196 € |
| EBITDA | 20 184 € | 40 898 € | 43 071 € | 14 499 € | 5 702 € | -8 443 € | 17 798 € | 11 371 € | 3 196 € |
| Net margin | 0.4% | 4.1% | 4.3% | -1.5% | -1.2% | -2.8% | 3.9% | 0.6% | 0.4% |
In 2024, SARL ATELIER RENE BOYER achieves revenue of 498 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.3%. Vs 2023, growth of +17% (425 k€ -> 498 k€). After deducting consumption (183 k€), gross margin stands at 315 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 4.1% of revenue. Warning negative scissor effect: despite revenue change (+17%), EBITDA varies by -51%, reducing margin by 5.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 0.4% of revenue. This profit can be retained or distributed to shareholders.
497 944 €
314 524 €
20 184 €
-1 380 €
1 764 €
4.0%
The debt ratio (= Financial debt / Equity x 100) stands at 132%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
131.685%
29.811%
3.597%
5.528
40.2%
In 2024, the debt ratio of SARL ATELIER RENE BOYER (131.69) 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.
In 2024, the financial autonomy of SARL ATELIER RENE BOYER (29.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of SARL ATELIER RENE BOYER (5.53) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 191.98. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 9.0x. Operating income very largely covers interest expenses: high safety margin.
191.981
9.042
In 2024, the liquidity ratio of SARL ATELIER RENE BOYER (191.98) 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.
In 2024, the interest coverage of SARL ATELIER RENE BOYER (9.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 32 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 94 days of revenue, i.e. 130 k€ to permanently finance. Over 2016-2024, WCR increased by +70%, requiring additional financing.
129 874 €
59 j
66 j
32 j
94 j
Based on 108 transactions of similar company sales (all years), the value of SARL ATELIER RENE BOYER is estimated at 79 846 € (range 30 375€ - 145 653€). With an EBITDA of 20 184€, 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.
Ajustez les pondérations selon votre analyse
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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SARL ATELIER RENE BOYER with other companies in the same sector:
The revenue of SARL ATELIER RENE BOYER in 2024 is 498 k€.
Yes, SARL ATELIER RENE BOYER generated a net profit of 2 k€ in 2024.
The headquarters of SARL ATELIER RENE BOYER is located in LACROUZETTE (81210), in the department Tarn.
The tax return of SARL ATELIER RENE BOYER 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).
SARL ATELIER RENE BOYER operates in the sector Services funéraires (NAF code 96.03Z). See the 'Sector positioning' section above to compare the company with its competitors.