Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2013-07-10 (12 years)Status: ActiveBusiness sector: Travaux d'étanchéificationLocation: EAUBONNE (95600), Val-d'Oise
3C BAT : revenue, balance sheet and financial ratios
3C BAT is a French company
founded 12 years ago,
specialized in the sector Travaux d'étanchéification.
Based in EAUBONNE (95600),
this company of category PME
shows in 2022 a revenue of 2.1 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, 3C BAT generates positive net income of 237 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 71 k€ -> 237 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
237 002 €
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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 22%. 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 37%. The balance between equity and debt is satisfactory.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
22.467%
Financial autonomy (2025)
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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
37.304%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
0.0
0.097
0.024
38.674
171.782
148.766
111.609
120.009
47.796
22.467
Financial autonomy
52.551
50.928
29.216
23.328
22.086
27.03
29.789
26.459
28.607
37.304
Repayment capacity
0.0
0.002
0.0
7.656
3.647
None
4.51
None
None
None
Cash flow / Revenue
7.91%
6.38%
8.173%
0.497%
7.051%
None%
5.273%
None%
None%
None%
Sector positioning
Debt ratio
22.472025
2023
2024
2025
Q1: 0.77
Med: 13.3
Q3: 41.38
Average-17 pts over 3 years
In 2025, the debt ratio of 3C BAT (22.47) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
37.3%2025
2023
2024
2025
Q1: 16.74%
Med: 34.77%
Q3: 53.91%
Good
In 2025, the financial autonomy of 3C BAT (37.3%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 164.84. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good 1-1.5 : Fair < 1 : Liquidity risk
164.841
Liquidity indicators evolution 3C BAT
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
342.234
197.563
122.405
132.787
252.405
307.627
260.33
244.184
193.068
164.841
Interest coverage
0.292
0.385
0.466
1.316
1.199
None
4.387
None
None
None
Sector positioning
Liquidity ratio
164.842025
2023
2024
2025
Q1: 138.69
Med: 188.61
Q3: 249.46
Average-27 pts over 3 years
In 2025, the liquidity ratio of 3C BAT (164.84) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2025)
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Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released Positive = financing needed
0 €
Customer credit (2025)
?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good 45-60j : Average > 60j : Long
0 j
Supplier credit (2025)
?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow
0 j
Inventory turnover (2025)
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Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover
0 j
WCR and payment terms evolution 3C BAT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
165 977 €
167 372 €
444 660 €
734 814 €
549 226 €
0 €
504 783 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
1
1
2
0
7
0
0
0
Customer payment term (days)
60
52
84
86
91
997
96
0
0
0
Supplier payment term (days)
48
40
135
83
69
559
74
0
0
0
Positioning of 3C BAT in its sector
Comparison with sector Travaux d'étanchéification
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions).
This range of 214 837€ to 2 497 189€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
214k€638k€2497k€
638 607 €Range: 214 837€ - 2 497 189€
NAF 5 année 2025
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 (Travaux d'étanchéification)
Compare 3C BAT with other companies in the same sector:
Yes, 3C BAT generated a net profit of 237 k€ in 2025.
Where is the headquarters of 3C BAT ?
The headquarters of 3C BAT is located in EAUBONNE (95600), in the department Val-d'Oise.
Where to find the tax return of 3C BAT ?
The tax return of 3C BAT 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 3C BAT operate?
3C BAT operates in the sector Travaux d'étanchéification (NAF code 43.99A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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