3 FRONTIERES PERFORMANCES : revenue, balance sheet and financial ratios

3 FRONTIERES PERFORMANCES is a French company founded 19 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in MONT-SAINT-MARTIN (54350), this company of category PME shows in 2022 a revenue of 4.7 M€. 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 - 3 FRONTIERES PERFORMANCES (SIREN 495009904)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2015
Revenue N/C N/C 4 692 073 € 5 677 707 € 3 570 544 € 3 655 736 € N/C N/C 3 410 000 €
Net income 69 078 € 224 596 € 198 814 € 197 091 € 63 627 € 37 883 € 155 723 € 46 262 € -36 313 €
EBITDA N/C N/C 410 138 € 503 301 € 375 217 € 143 474 € N/C N/C 90 565 €
Net margin N/C N/C 4.2% 3.5% 1.8% 1.0% N/C N/C -1.1%

Revenue and income statement

In 2024, 3 FRONTIERES PERFORMANCES generates positive net income of 69 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

69 078 €

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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 7%. 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 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

6.816%

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

52.246%

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

8.1%

Solvency indicators evolution
3 FRONTIERES PERFORMANCES

Sector positioning

Debt ratio
6.82 2024
2022
2023
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Good

In 2024, the debt ratio of 3 FRONTIERES PERFORMANCES (6.82) 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
52.25% 2024
2022
2023
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Good

In 2024, the financial autonomy of 3 FRONTIERES PERFORMANCES (52.2%) 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
0.54 years 2022
2022
Q1: 0.0 years
Med: 1.29 years
Q3: 3.63 years
Good

In 2022, the repayment capacity of 3 FRONTIERES PERFORMANCES (0.54) 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 183.87. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

183.874

Liquidity indicators evolution
3 FRONTIERES PERFORMANCES

Sector positioning

Liquidity ratio
183.87 2024
2022
2023
2024
Q1: 162.72
Med: 255.92
Q3: 408.29
Average -6 pts over 3 years

In 2024, the liquidity ratio of 3 FRONTIERES PERFORMANCES (183.87) 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
0.61x 2022
2022
Q1: 0.0x
Med: 1.27x
Q3: 4.44x
Average

In 2022, the interest coverage of 3 FRONTIERES PERFORMANCES (0.6x) 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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
3 FRONTIERES PERFORMANCES

Positioning of 3 FRONTIERES PERFORMANCES in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 72 383€ to 750 795€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
72k€ 311k€ 750k€
311 762 € Range: 72 383€ - 750 795€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 (Commerce de détail d'articles de sport en magasin spécialisé)

Compare 3 FRONTIERES PERFORMANCES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about 3 FRONTIERES PERFORMANCES

What is the revenue of 3 FRONTIERES PERFORMANCES ?

The revenue of 3 FRONTIERES PERFORMANCES in 2022 is 4.7 M€.

Is 3 FRONTIERES PERFORMANCES profitable?

Yes, 3 FRONTIERES PERFORMANCES generated a net profit of 69 k€ in 2024.

Where is the headquarters of 3 FRONTIERES PERFORMANCES ?

The headquarters of 3 FRONTIERES PERFORMANCES is located in MONT-SAINT-MARTIN (54350), in the department Meurthe-et-Moselle.

Where to find the tax return of 3 FRONTIERES PERFORMANCES ?

The tax return of 3 FRONTIERES PERFORMANCES 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 3 FRONTIERES PERFORMANCES operate?

3 FRONTIERES PERFORMANCES operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.