SIREN : 853562189
3BL is a French company founded 6 years ago, specialized in the sector Restauration traditionnelle. Based in ROUEN (76000), this company of category PME shows in 2025 a revenue of 1.8 M€. 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 | 2025 | 2024 | 2023 |
|---|---|---|---|
| Revenue | 1 798 839 € | 1 782 641 € | 1 688 355 € |
| Net income | 47 304 € | 79 593 € | 48 085 € |
| EBITDA | 94 752 € | 141 075 € | 86 813 € |
| Net margin | 2.6% | 4.5% | 2.8% |
In 2025, 3BL achieves revenue of 1.8 M€. Revenue is growing positively over 3 years (CAGR: +3.2%). Vs 2024: +1%. After deducting consumption (576 k€), gross margin stands at 1.2 M€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 95 k€, representing 5.3% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -33%, reducing margin by 2.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 47 k€, i.e. 2.6% of revenue. This profit can be retained or distributed to shareholders.
1 798 839 €
1 222 858 €
94 752 €
66 617 €
47 304 €
5.3%
The debt ratio (= Financial debt / Equity x 100) stands at 100%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
100.49%
39.442%
3.755%
4.95
42.3%
In 2025, the debt ratio of 3BL (100.49) 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 2025, the financial autonomy of 3BL (39.4%) 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 2025, the repayment capacity of 3BL (4.95) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 179.81. 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 11.8x. Operating income very largely covers interest expenses: high safety margin.
179.811
11.763
In 2025, the liquidity ratio of 3BL (179.81) 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 2025, the interest coverage of 3BL (11.8x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-10 days): operations structurally generate cash.
-47 579 €
0 j
25 j
5 j
-10 j
Based on 557 transactions of similar company sales in 2025, the value of 3BL is estimated at 600 761 € (range 349 917€ - 1 050 093€). With an EBITDA of 94 752€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.55x (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.
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This estimate is based on the analysis of 557 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 3BL with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of 3BL in 2025 is 1.8 M€.
Yes, 3BL generated a net profit of 47 k€ in 2025.
The headquarters of 3BL is located in ROUEN (76000), in the department Seine-Maritime.
The tax return of 3BL 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).
3BL operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.