SIREN : 452530397
3 SCD is a French company founded 22 years ago, specialized in the sector Gestion de fonds. Based in BOULOGNE-LA-GRASSE (60490), this company of category PME shows in 2023 a revenue of 99 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-11
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|
| Revenue | 99 000 € | 99 000 € | 99 000 € | 112 800 € |
| Net income | 3 817 € | 1 382 € | 403 € | 607 € |
| EBITDA | 4 278 € | 3 104 € | 1 203 € | 2 494 € |
| Net margin | 3.9% | 1.4% | 0.4% | 0.5% |
In 2023, 3 SCD achieves revenue of 99 k€. Activity remains stable over the period (CAGR: -4.3%). Slight decline of 0% vs 2022. After deducting consumption (0 €), gross margin stands at 99 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 4 k€, representing 4.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 3.9% of revenue. This profit can be retained or distributed to shareholders.
99 000 €
99 000 €
4 278 €
4 279 €
3 817 €
4.3%
The debt ratio (= Financial debt / Equity x 100) stands at 8%. 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 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
7.827%
30.814%
3.856%
1.674
In 2023, the debt ratio of 3 SCD (7.83) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of 3 SCD (30.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of 3 SCD (1.67) 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 53.39. 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 4.3x. Financial charges are adequately covered by operations.
53.389
4.278
In 2023, the liquidity ratio of 3 SCD (53.39) 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 2023, the interest coverage of 3 SCD (4.3x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 101 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 139 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). WCR is negative (-304 days): operations structurally generate cash. Notable WCR improvement over the period (-49%), freeing up cash.
-83 664 €
101 j
139 j
0 j
-304 j
Based on 77 transactions of similar company sales
in 2023,
the value of 3 SCD is estimated at
31 622 €
(range 17 972€ - 48 883€).
With an EBITDA of 4 278€, the sector multiple of 5.5x is applied.
The price/revenue ratio is 0.50x
(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.
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This estimate is based on the analysis of 77 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 SCD with other companies in the same sector:
The revenue of 3 SCD in 2023 is 99 k€.
Yes, 3 SCD generated a net profit of 4 k€ in 2023.
The headquarters of 3 SCD is located in BOULOGNE-LA-GRASSE (60490), in the department Oise.
The tax return of 3 SCD 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 SCD operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.