SIREN : 484764998
3A is a French company founded 20 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in MATHIEU (14920), this company of category PME shows in 2024 a revenue of 273 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 | 2024 | 2023 | 2022 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 273 400 € | 289 000 € | 267 400 € | 369 000 € | 297 000 € | 364 138 € | 326 180 € | N/C |
| Net income | 143 088 € | 198 318 € | 89 097 € | 147 764 € | 182 981 € | 107 975 € | 128 118 € | 35 540 € |
| EBITDA | -44 059 € | -18 275 € | -34 849 € | 22 581 € | -35 021 € | 7 884 € | 14 058 € | N/C |
| Net margin | 52.3% | 68.6% | 33.3% | 40.0% | 61.6% | 29.7% | 39.3% | N/C |
In 2024, 3A achieves revenue of 273 k€. Activity remains stable over the period (CAGR: -2.5%). Slight decline of -5% vs 2023. After deducting consumption (0 €), gross margin stands at 273 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 -44 k€, representing -16.1% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -141%, reducing margin by 9.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 143 k€, i.e. 52.3% of revenue. This profit can be retained or distributed to shareholders.
273 400 €
273 400 €
-44 059 €
-34 947 €
143 088 €
-16.1%
The debt ratio (= Financial debt / Equity x 100) stands at 7%. 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 91%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 47.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
6.832%
90.753%
46.977%
0.848
In 2024, the debt ratio of 3A (6.83) 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 2024, the financial autonomy of 3A (90.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of 3A (0.85) 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 833.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
833.247
-13.141
In 2024, the liquidity ratio of 3A (833.25) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of 3A (-13.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 129 days. Excellent situation: suppliers finance 126 days of the operating cycle (retail model). WCR is negative (-50 days): operations structurally generate cash.
-37 893 €
3 j
129 j
0 j
-50 j
Based on 69 transactions of similar company sales
in 2024,
the value of 3A is estimated at
504 468 €
(range 212 568€ - 1 111 775€).
The price/revenue ratio is 0.66x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 69 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 3A with other companies in the same sector:
Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion
The revenue of 3A in 2024 is 273 k€.
Yes, 3A generated a net profit of 143 k€ in 2024.
The headquarters of 3A is located in MATHIEU (14920), in the department Calvados.
The tax return of 3A 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).
3A operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.