3 H DISTRIBUTION : revenue, balance sheet and financial ratios

3 H DISTRIBUTION is a French company founded 12 years ago, specialized in the sector Intermédiaires du commerce en meubles, articles de ménage et quincaillerie. Based in DURNINGEN (67270), this company of category PME shows in 2023 a revenue of 188 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

Financial history - 3 H DISTRIBUTION (SIREN 800293128)
Indicator 2023 2021 2020 2019 2018 2017 2016
Revenue 188 127 € 237 111 € 225 177 € 220 255 € 203 706 € 198 988 € 133 355 €
Net income -1 503 € 2 182 € 8 287 € 18 765 € 11 308 € 32 898 € 24 305 €
EBITDA -752 € 2 561 € 9 750 € 22 076 € 18 303 € 38 809 € 28 625 €
Net margin -0.8% 0.9% 3.7% 8.5% 5.6% 16.5% 18.2%

Revenue and income statement

In 2023, 3 H DISTRIBUTION achieves revenue of 188 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +5.0%. Significant drop of -21% vs 2021. After deducting consumption (0 €), gross margin stands at 188 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -752 €, representing -0.4% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -2 k€ (-0.8% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

188 127 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

188 127 €

EBITDA (2023) ?
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

-752 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-753 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 503 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.4%

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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 -111%. 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 -49%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-111.225%

Financial autonomy (2023) ?
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

-49.009%

Cash flow / Revenue (2023) ?
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

-0.799%

Repayment capacity (2023) ?
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

-9.823

Solvency indicators evolution
3 H DISTRIBUTION

Sector positioning

Debt ratio
-111.22 2023
2020
2021
2023
Q1: 0.01
Med: 8.98
Q3: 41.72
Excellent -7 pts over 3 years

In 2023, the debt ratio of 3 H DISTRIBUTION (-111.22) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-49.01% 2023
2020
2021
2023
Q1: 13.47%
Med: 41.17%
Q3: 67.29%
Watch -51 pts over 3 years

In 2023, the financial autonomy of 3 H DISTRIBUTION (-49.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-9.82 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.18 years
Q3: 1.08 years
Excellent -26 pts over 3 years

In 2023, the repayment capacity of 3 H DISTRIBUTION (-9.82) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 105.82. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

105.821

Interest coverage (2023) ?
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

-99.734

Liquidity indicators evolution
3 H DISTRIBUTION

Sector positioning

Liquidity ratio
105.82 2023
2020
2021
2023
Q1: 138.92
Med: 224.4
Q3: 427.46
Watch -46 pts over 3 years

In 2023, the liquidity ratio of 3 H DISTRIBUTION (105.82) 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
-99.73x 2023
2020
2021
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.91x
Watch -6 pts over 3 years

In 2023, the interest coverage of 3 H DISTRIBUTION (-99.7x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Overall, WCR represents 27 days of revenue, i.e. 14 k€ to permanently finance. Notable WCR improvement over the period (-65%), freeing up cash.

Operating WCR (2023) ?
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

13 987 €

Customer credit (2023) ?
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

12 j

Supplier credit (2023) ?
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

41 j

Inventory turnover (2023) ?
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 (2023) ?
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

27 j

WCR and payment terms evolution
3 H DISTRIBUTION

Positioning of 3 H DISTRIBUTION in its sector

Comparison with sector Intermédiaires du commerce en meubles, articles de ménage et quincaillerie

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of 3 H DISTRIBUTION is estimated at 61 007 € (range 28 605€ - 149 258€). The price/revenue ratio is 0.32x (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 2023
229 transactions
28k€ 61k€ 149k€
61 007 € Range: 28 605€ - 149 258€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
188 127 € × 0.32x = 61 007 €
Range: 28 606€ - 149 259€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en meubles, articles de ménage et quincaillerie)

Compare 3 H DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en meubles, articles de ménage et quincaillerie

Frequently asked questions about 3 H DISTRIBUTION

What is the revenue of 3 H DISTRIBUTION ?

The revenue of 3 H DISTRIBUTION in 2023 is 188 k€.

Is 3 H DISTRIBUTION profitable?

3 H DISTRIBUTION recorded a net loss in 2023.

Where is the headquarters of 3 H DISTRIBUTION ?

The headquarters of 3 H DISTRIBUTION is located in DURNINGEN (67270), in the department Bas-Rhin.

Where to find the tax return of 3 H DISTRIBUTION ?

The tax return of 3 H DISTRIBUTION 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 H DISTRIBUTION operate?

3 H DISTRIBUTION operates in the sector Intermédiaires du commerce en meubles, articles de ménage et quincaillerie (NAF code 46.15Z). See the 'Sector positioning' section above to compare the company with its competitors.