SIREN : 811059526
321 MARKET is a French company founded 11 years ago, specialized in the sector Commerce de gros d'équipements automobiles. Based in COLMAR (68000), this company of category PME shows in 2020 a revenue of 1.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2020 | 2019 |
|---|---|---|
| Revenue | 1 466 267 € | 2 197 468 € |
| Net income | 28 857 € | 23 075 € |
| EBITDA | 48 989 € | 76 852 € |
| Net margin | 2.0% | 1.1% |
In 2020, 321 MARKET achieves revenue of 1.5 M€. Significant drop of -33% vs 2019. After deducting consumption (875 k€), gross margin stands at 591 k€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 49 k€, representing 3.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 29 k€, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.
1 466 267 €
590 823 €
48 989 €
40 974 €
28 857 €
3.3%
The debt ratio (= Financial debt / Equity x 100) stands at 146%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
146.487%
14.845%
2.766%
4.92
70.3%
In 2020, the debt ratio of 321 MARKET (146.49) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2020, the financial autonomy of 321 MARKET (14.8%) 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 2020, the repayment capacity of 321 MARKET (4.92) 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 152.10. 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 20.3x. Operating income very largely covers interest expenses: high safety margin.
152.101
20.315
In 2020, the liquidity ratio of 321 MARKET (152.10) 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 2020, the interest coverage of 321 MARKET (20.3x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 35 days of revenue, i.e. 141 k€ to permanently finance.
141 172 €
1 j
21 j
25 j
35 j
Based on 213 transactions of similar company sales (all years), the value of 321 MARKET is estimated at 110 742 € (range 57 247€ - 248 457€). With an EBITDA of 48 989€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.14x (conservative valuation). 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.
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This estimate is based on the analysis of 213 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 321 MARKET with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de gros d'équipements automobiles
The revenue of 321 MARKET in 2020 is 1.5 M€.
Yes, 321 MARKET generated a net profit of 29 k€ in 2020.
The headquarters of 321 MARKET is located in COLMAR (68000), in the department Haut-Rhin.
The tax return of 321 MARKET 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).
321 MARKET operates in the sector Commerce de gros d'équipements automobiles (NAF code 45.31Z). See the 'Sector positioning' section above to compare the company with its competitors.