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

317 DEVELOPPEMENT : revenue, balance sheet and financial ratios

317 DEVELOPPEMENT is a French company founded 4 years ago, specialized in the sector Activités d'architecture . Based in TOULOUSE (31300), this company of category PME shows in 2025 a net income positive of 220 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 - 317 DEVELOPPEMENT (SIREN 901491142)
Indicator 2025 2024 2023 2022
Revenue N/C N/C N/C N/C
Net income 219 717 € 59 400 € 61 015 € 1 704 €
EBITDA -6 348 € -5 698 € -5 428 € -3 376 €
Net margin N/C N/C N/C N/C

Revenue and income statement

In 2025, 317 DEVELOPPEMENT generates positive net income of 220 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2025: 2 k€ -> 220 k€.

EBITDA (2025) ?
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

-6 348 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-6 348 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

219 717 €

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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 129%. Debt level is high: negotiating margin with banks is reduced. 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. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

129.179%

Financial autonomy (2025) ?
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

43.634%

Repayment capacity (2025) ?
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

2.039

Solvency indicators evolution
317 DEVELOPPEMENT

Sector positioning

Debt ratio
129.18 2025
2023
2024
2025
Q1: 1.0
Med: 11.78
Q3: 37.89
Watch

In 2025, the debt ratio of 317 DEVELOPPEMENT (129.18) 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
43.63% 2025
2023
2024
2025
Q1: 29.4%
Med: 51.99%
Q3: 69.9%
Average +16 pts over 3 years

In 2025, the financial autonomy of 317 DEVELOPPEMENT (43.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.04 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.1 years
Q3: 1.28 years
Watch

In 2025, the repayment capacity of 317 DEVELOPPEMENT (2.04) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

Interest coverage (2025) ?
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

-62.004

Liquidity indicators evolution
317 DEVELOPPEMENT

Sector positioning

Liquidity ratio
20134.29 2024
2024
Q1: 169.57
Med: 265.68
Q3: 434.99
Excellent

In 2024, the liquidity ratio of 317 DEVELOPPEMENT (20134.29) 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.

Interest coverage
-62.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 0.77x
Watch

In 2025, the interest coverage of 317 DEVELOPPEMENT (-62.0x) 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.

Positioning of 317 DEVELOPPEMENT in its sector

Comparison with sector Activités d'architecture

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 294 143€ to 761 512€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
294k€ 494k€ 761k€
494 054 € Range: 294 143€ - 761 512€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Activités d'architecture )

Compare 317 DEVELOPPEMENT with other companies in the same sector:

Frequently asked questions about 317 DEVELOPPEMENT

What is the revenue of 317 DEVELOPPEMENT ?

The revenue of 317 DEVELOPPEMENT is not publicly disclosed (confidential accounts filed with INPI).

Is 317 DEVELOPPEMENT profitable?

Yes, 317 DEVELOPPEMENT generated a net profit of 220 k€ in 2025.

Where is the headquarters of 317 DEVELOPPEMENT ?

The headquarters of 317 DEVELOPPEMENT is located in TOULOUSE (31300), in the department Haute-Garonne.

Where to find the tax return of 317 DEVELOPPEMENT ?

The tax return of 317 DEVELOPPEMENT 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 317 DEVELOPPEMENT operate?

317 DEVELOPPEMENT operates in the sector Activités d'architecture (NAF code 71.11Z). See the 'Sector positioning' section above to compare the company with its competitors.