SIREN : 512947755
3 L is a French company founded 17 years ago, specialized in the sector Édition de livres. Based in UZES (30700), this company of category PME shows in 2024 a revenue of 1.4 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
| Indicator | 2024 | 2023 | 2021 | 2020 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 1 406 997 € | 1 139 617 € | 1 485 111 € | 1 567 801 € | 1 906 796 € | 1 046 278 € | 2 279 649 € |
| Net income | 171 205 € | 25 726 € | 208 003 € | 258 175 € | 339 609 € | -197 855 € | 501 007 € |
| EBITDA | 230 166 € | 136 419 € | 618 748 € | 541 347 € | 969 107 € | 201 673 € | 1 307 749 € |
| Net margin | 12.2% | 2.3% | 14.0% | 16.5% | 17.8% | -18.9% | 22.0% |
In 2024, 3 L achieves revenue of 1.4 M€. Revenue is declining over the period 2016-2024 (CAGR: -5.9%). Vs 2023, growth of +23% (1.1 M€ -> 1.4 M€). After deducting consumption (0 €), gross margin stands at 1.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 230 k€, representing 16.4% of revenue. Positive scissor effect: EBITDA margin improves by +4.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 171 k€, i.e. 12.2% of revenue. This profit can be retained or distributed to shareholders.
1 406 997 €
1 406 997 €
230 166 €
131 773 €
171 205 €
16.3%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 20.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.04%
69.864%
20.175%
0.004
31.7%
In 2024, the debt ratio of 3 L (0.04) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of 3 L (69.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of 3 L (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 228.23. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
228.232
0.0
In 2024, the liquidity ratio of 3 L (228.23) 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 3 L (0.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 98 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 301 days. Excellent situation: suppliers finance 203 days of the operating cycle (retail model). Inventory turnover is 52 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 183 days of revenue, i.e. 715 k€ to permanently finance. Notable WCR improvement over the period (-61%), freeing up cash.
714 656 €
98 j
301 j
52 j
183 j
Based on 104 transactions of similar company sales (all years), the value of 3 L is estimated at 386 517 € (range 155 525€ - 1 022 084€). With an EBITDA of 230 166€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.24x (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.
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This estimate is based on the analysis of 104 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 3 L with other companies in the same sector:
The revenue of 3 L in 2024 is 1.4 M€.
Yes, 3 L generated a net profit of 171 k€ in 2024.
The headquarters of 3 L is located in UZES (30700), in the department Gard.
The tax return of 3 L 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).
3 L operates in the sector Édition de livres (NAF code 58.11Z). See the 'Sector positioning' section above to compare the company with its competitors.