SIREN : 523863686
3 STEPS BEYOND is a French company founded 15 years ago, specialized in the sector Régie publicitaire de médias. Based in LE MANS (72000), this company of category PME shows in 2017 a revenue of 780 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
| Indicator | 2017 | 2016 | 2015 |
|---|---|---|---|
| Revenue | 779 992 € | 1 063 240 € | 1 297 952 € |
| Net income | 39 228 € | 32 898 € | 65 704 € |
| EBITDA | 48 793 € | 27 072 € | 87 208 € |
| Net margin | 5.0% | 3.1% | 5.1% |
In 2017, 3 STEPS BEYOND achieves revenue of 780 k€. Revenue is declining over the period 2015-2017 (CAGR: -22.5%). Significant drop of -27% vs 2016. After deducting consumption (0 €), gross margin stands at 780 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 49 k€, representing 6.3% of revenue. Positive scissor effect: EBITDA margin improves by +3.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 39 k€, i.e. 5.0% of revenue. This profit can be retained or distributed to shareholders.
779 992 €
779 992 €
48 793 €
41 384 €
39 228 €
6.3%
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 44%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 5.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
0.0%
43.616%
5.672%
0.0
57.5%
In 2017, the debt ratio of 3 STEPS BEYOND (0.00) 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.
In 2017, the financial autonomy of 3 STEPS BEYOND (43.6%) 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.
In 2017, the repayment capacity of 3 STEPS BEYOND (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 283.60. 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 2.8x. Financial charges are adequately covered by operations.
283.595
2.789
In 2017, the liquidity ratio of 3 STEPS BEYOND (283.60) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2017, the interest coverage of 3 STEPS BEYOND (2.8x) 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: 244 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 276 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Overall, WCR represents 142 days of revenue, i.e. 307 k€ to permanently finance. Over 2015-2017, WCR increased by +31%, requiring additional financing.
307 379 €
244 j
276 j
0 j
142 j
Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 62 971€ to 229 868€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 28 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 STEPS BEYOND with other companies in the same sector:
Voir toutes les statistiques du secteur Régie publicitaire de médias
The revenue of 3 STEPS BEYOND in 2017 is 780 k€.
Yes, 3 STEPS BEYOND generated a net profit of 39 k€ in 2017.
The headquarters of 3 STEPS BEYOND is located in LE MANS (72000), in the department Sarthe.
The tax return of 3 STEPS BEYOND 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 STEPS BEYOND operates in the sector Régie publicitaire de médias (NAF code 73.12Z). See the 'Sector positioning' section above to compare the company with its competitors.