Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

3 S ORTHO : revenue, balance sheet and financial ratios

3 S ORTHO is a French company founded 26 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in LYON (69009), this company of category ETI shows in 2024 a net income negative of -351 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 - 3 S ORTHO (SIREN 424858934)
Indicator 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
Net income -350 534 € -81 629 € 59 274 € 67 793 € 208 919 € 102 305 € -44 211 € 252 036 € 221 730 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, 3 S ORTHO records a net loss of 351 k€. This deficit will reduce equity on the balance sheet.

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

-350 534 €

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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 385%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

384.795%

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

7.285%

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

13.7%

Solvency indicators evolution
3 S ORTHO

Sector positioning

Debt ratio
384.8 2024
2022
2023
2024
Q1: 0.0
Med: 4.27
Q3: 43.96
Watch

In 2024, the debt ratio of 3 S ORTHO (384.80) 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
7.29% 2024
2022
2023
2024
Q1: 14.64%
Med: 38.36%
Q3: 60.56%
Average -6 pts over 3 years

In 2024, the financial autonomy of 3 S ORTHO (7.3%) 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 139.53. 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

139.53

Liquidity indicators evolution
3 S ORTHO

Sector positioning

Liquidity ratio
139.53 2024
2022
2023
2024
Q1: 132.74
Med: 202.27
Q3: 325.9
Average

In 2024, the liquidity ratio of 3 S ORTHO (139.53) 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.

Positioning of 3 S ORTHO in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Similar companies (Commerce de gros (commerce interentreprises) de produits pharmaceutiques)

Compare 3 S ORTHO with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Frequently asked questions about 3 S ORTHO

What is the revenue of 3 S ORTHO ?

The revenue of 3 S ORTHO is not publicly disclosed (confidential accounts filed with INPI).

Is 3 S ORTHO profitable?

3 S ORTHO recorded a net loss in 2024.

Where is the headquarters of 3 S ORTHO ?

The headquarters of 3 S ORTHO is located in LYON (69009), in the department Rhone.

Where to find the tax return of 3 S ORTHO ?

The tax return of 3 S ORTHO 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 S ORTHO operate?

3 S ORTHO operates in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques (NAF code 46.46Z). See the 'Sector positioning' section above to compare the company with its competitors.