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SARL CORNARD : revenue, balance sheet and financial ratios

SARL CORNARD is a French company founded 27 years ago, specialized in the sector Services funéraires. Based in BOULZICOURT (08410), this company of category PME shows in 2016 a revenue of 953 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 - SARL CORNARD (SIREN 419362231)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C N/C N/C 953 006 €
Net income -96 077 € 11 390 € -39 052 € 74 386 € 29 033 € 9 798 € 72 215 € 65 956 € 81 080 € 46 418 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C N/C 67 868 €
Net margin N/C N/C N/C N/C N/C N/C N/C N/C N/C 4.9%

Revenue and income statement

In 2025, SARL CORNARD records a net loss of 96 k€. This deficit will reduce equity on the balance sheet.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-96 077 €

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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 69%. 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

68.625%

Financial autonomy (2025) ?
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

43.869%

Asset age ratio (2025) ?
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

48.7%

Solvency indicators evolution
SARL CORNARD

Sector positioning

Debt ratio
68.62 2025
2023
2024
2025
Q1: 6.27
Med: 21.25
Q3: 49.06
Watch

In 2025, the debt ratio of SARL CORNARD (68.62) 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
43.87% 2025
2023
2024
2025
Q1: 43.87%
Med: 57.94%
Q3: 71.83%
Average -19 pts over 3 years

In 2025, the financial autonomy of SARL CORNARD (43.9%) 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 169.76. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

169.763

Liquidity indicators evolution
SARL CORNARD

Sector positioning

Liquidity ratio
169.76 2025
2023
2024
2025
Q1: 157.83
Med: 238.17
Q3: 361.64
Average -15 pts over 3 years

In 2025, the liquidity ratio of SARL CORNARD (169.76) 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.

Operating WCR (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
SARL CORNARD

Positioning of SARL CORNARD in its sector

Comparison with sector Services funéraires

Similar companies (Services funéraires)

Compare SARL CORNARD with other companies in the same sector:

Frequently asked questions about SARL CORNARD

What is the revenue of SARL CORNARD ?

The revenue of SARL CORNARD in 2016 is 953 k€.

Is SARL CORNARD profitable?

SARL CORNARD recorded a net loss in 2025.

Where is the headquarters of SARL CORNARD ?

The headquarters of SARL CORNARD is located in BOULZICOURT (08410), in the department Ardennes.

Where to find the tax return of SARL CORNARD ?

The tax return of SARL CORNARD 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 SARL CORNARD operate?

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