SIREN : 390323319
3C is a French company founded 33 years ago, specialized in the sector Évaluation des risques et dommages. Based in LYON (69003), this company of category ETI shows in 2024 a revenue of 34.8 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 34 796 846 € | 26 296 217 € | 20 733 053 € | 18 690 995 € | 14 899 833 € | 9 393 157 € | N/C | N/C |
| Net income | 2 043 923 € | 1 871 862 € | 739 569 € | 1 257 510 € | 1 222 388 € | -134 515 € | -252 870 € | 118 916 € |
| EBITDA | 2 731 739 € | 3 076 460 € | 938 829 € | 2 054 958 € | 1 534 408 € | 437 224 € | N/C | N/C |
| Net margin | 5.9% | 7.1% | 3.6% | 6.7% | 8.2% | -1.4% | N/C | N/C |
In 2024, 3C achieves revenue of 34.8 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +29.9%. Vs 2023, growth of +32% (26.3 M€ -> 34.8 M€). After deducting consumption (0 €), gross margin stands at 34.8 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.7 M€, representing 7.9% of revenue. Warning negative scissor effect: despite revenue change (+32%), EBITDA varies by -11%, reducing margin by 3.8 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 2.0 M€, i.e. 5.9% of revenue. This profit can be retained or distributed to shareholders.
34 796 846 €
34 796 846 €
2 731 739 €
3 072 268 €
2 043 923 €
7.8%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 51%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
0.042%
50.986%
4.59%
0.002
21.1%
In 2024, the debt ratio of 3C (0.04) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of 3C (51.0%) 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 2024, the repayment capacity of 3C (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 164.31. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.
164.308
0.557
In 2024, the liquidity ratio of 3C (164.31) 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 3C (0.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 69 days of revenue, i.e. 6.7 M€ to permanently finance.
6 650 025 €
44 j
65 j
19 j
69 j
Based on 209 transactions of similar company sales (all years), the value of 3C is estimated at 11 389 852 € (range 3 567 079€ - 30 336 203€). With an EBITDA of 2 731 739€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.87x (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 209 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 3C with other companies in the same sector:
Voir toutes les statistiques du secteur Évaluation des risques et dommages
The revenue of 3C in 2024 is 34.8 M€.
Yes, 3C generated a net profit of 2.0 M€ in 2024.
The headquarters of 3C is located in LYON (69003), in the department Rhone.
The tax return of 3C 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).
3C operates in the sector Évaluation des risques et dommages (NAF code 66.21Z). See the 'Sector positioning' section above to compare the company with its competitors.