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.
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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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
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
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2022
2023
2024
2025
Debt ratio
11472.569
1001.895
459.014
129.179
Financial autonomy
0.863
9.075
17.884
43.634
Repayment capacity
-92.71
11.12
9.823
2.039
Cash flow / Revenue
None%
None%
None%
None%
Sector positioning
Debt ratio
129.182025
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 years2025
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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2022
2023
2024
2025
Liquidity ratio
16408.958
None
20134.286
None
Interest coverage
-127.577
-102.377
-86.03
-62.004
Sector positioning
Liquidity ratio
20134.292024
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
-62.0x2025
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 value2025
Indicative
294k€494k€761k€
494 054 €Range: 294 143€ - 761 512€
NAF 5 all-time
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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.
Item evolution
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