UNION DES INDEPENDANTS POUR UN FUNERAIRE ENGAGE : revenue, balance sheet and financial ratios

UNION DES INDEPENDANTS POUR UN FUNERAIRE ENGAGE is a French company founded 34 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PLESLIN-TRIGAVOU (22490), this company of category PME shows in 2024 a revenue of 34.5 M€. 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

Financial history - UNION DES INDEPENDANTS POUR UN FUNERAIRE ENGAGE (SIREN 384721619)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 34 455 205 € 34 911 846 € 35 316 563 € 33 614 819 € 34 379 842 € 32 480 401 € 30 630 090 € 30 216 084 € 27 958 214 €
Net income -135 487 € 278 336 € 177 135 € -195 192 € 217 740 € 158 429 € 18 136 € 406 870 € 76 518 €
EBITDA 669 654 € 612 592 € 870 455 € -219 002 € 416 330 € -331 215 € 97 174 € 497 846 € 191 472 €
Net margin -0.4% 0.8% 0.5% -0.6% 0.6% 0.5% 0.1% 1.3% 0.3%

Revenue and income statement

In 2024, UNION DES INDEPENDANTS POUR UN FUNERAIRE ENGAGE achieves revenue of 34.5 M€. Revenue is growing positively over 9 years (CAGR: +2.6%). Slight decline of -1% vs 2023. After deducting consumption (6.0 M€), gross margin stands at 28.4 M€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 670 k€, representing 1.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -135 k€ (-0.4% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

34 455 205 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

28 411 126 €

EBITDA (2024) ?
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

669 654 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

10 864 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-135 487 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.9%

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

43.575%

Financial autonomy (2024) ?
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

31.026%

Cash flow / Revenue (2024) ?
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

2.283%

Repayment capacity (2024) ?
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

2.268

Asset age ratio (2024) ?
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

21.4%

Solvency indicators evolution
UNION DES INDEPENDANTS POUR UN FUNERAIRE ENGAGE

Sector positioning

Debt ratio
43.58 2024
2022
2023
2024
Q1: 0.0
Med: 3.98
Q3: 41.81
Average

In 2024, the debt ratio of UNION DES INDEPENDANTS PO... (43.58) 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
31.03% 2024
2022
2023
2024
Q1: 4.2%
Med: 38.87%
Q3: 76.44%
Average +8 pts over 3 years

In 2024, the financial autonomy of UNION DES INDEPENDANTS PO... (31.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.27 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average

In 2024, the repayment capacity of UNION DES INDEPENDANTS PO... (2.27) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 156.75. 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 203.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

156.748

Interest coverage (2024) ?
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

203.214

Liquidity indicators evolution
UNION DES INDEPENDANTS POUR UN FUNERAIRE ENGAGE

Sector positioning

Liquidity ratio
156.75 2024
2022
2023
2024
Q1: 138.87
Med: 313.12
Q3: 966.61
Average

In 2024, the liquidity ratio of UNION DES INDEPENDANTS PO... (156.75) 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.

Interest coverage
203.21x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Excellent

In 2024, the interest coverage of UNION DES INDEPENDANTS PO... (203.2x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 69 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. The company must finance 15 days of gap between collections and payments. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 78 days of revenue, i.e. 7.5 M€ to permanently finance.

Operating WCR (2024) ?
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

7 508 823 €

Customer credit (2024) ?
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

69 j

Supplier credit (2024) ?
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

54 j

Inventory turnover (2024) ?
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

16 j

WCR in days of revenue (2024) ?
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

78 j

WCR and payment terms evolution
UNION DES INDEPENDANTS POUR UN FUNERAIRE ENGAGE

Positioning of UNION DES INDEPENDANTS POUR UN FUNERAIRE ENGAGE in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of UNION DES INDEPENDANTS POUR UN FUNERAIRE ENGAGE is estimated at 10 295 711 € (range 5 308 915€ - 12 267 261€). With an EBITDA of 669 654€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
69 tx
5308k€ 10295k€ 12267k€
10 295 711 € Range: 5 308 915€ - 12 267 261€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
669 654 € × 4.3x
Estimation 2 851 614 €
566 939€ - 4 565 508€
Revenue Multiple 30%
34 455 205 € × 0.66x
Estimation 22 702 540 €
13 212 209€ - 25 103 517€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare UNION DES INDEPENDANTS POUR UN FUNERAIRE ENGAGE with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about UNION DES INDEPENDANTS POUR UN FUNERAIRE ENGAGE

What is the revenue of UNION DES INDEPENDANTS POUR UN FUNERAIRE ENGAGE ?

The revenue of UNION DES INDEPENDANTS POUR UN FUNERAIRE ENGAGE in 2024 is 34.5 M€.

Is UNION DES INDEPENDANTS POUR UN FUNERAIRE ENGAGE profitable?

UNION DES INDEPENDANTS POUR UN FUNERAIRE ENGAGE recorded a net loss in 2024.

Where is the headquarters of UNION DES INDEPENDANTS POUR UN FUNERAIRE ENGAGE ?

The headquarters of UNION DES INDEPENDANTS POUR UN FUNERAIRE ENGAGE is located in PLESLIN-TRIGAVOU (22490), in the department Cotes-d'Armor.

Where to find the tax return of UNION DES INDEPENDANTS POUR UN FUNERAIRE ENGAGE ?

The tax return of UNION DES INDEPENDANTS POUR UN FUNERAIRE ENGAGE 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 UNION DES INDEPENDANTS POUR UN FUNERAIRE ENGAGE operate?

UNION DES INDEPENDANTS POUR UN FUNERAIRE ENGAGE operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.