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.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - 3C BAT (SIREN 794428813)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 2 128 899 € N/C 2 588 489 € 2 780 965 € 2 023 111 € 1 341 769 € 832 508 €
Net income 237 002 € 224 270 € 68 298 € 78 189 € 86 251 € 129 252 € 17 315 € 134 860 € 72 306 € 70 829 €
EBITDA N/C N/C N/C 159 766 € N/C 253 193 € 39 425 € 228 978 € 116 840 € 96 174 €
Net margin N/C N/C N/C 3.7% N/C 5.0% 0.6% 6.7% 5.4% 8.5%

Revenue and income statement

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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Chart evolution

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Assets

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Liabilities

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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) ?
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) ?
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) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

40.2%

Solvency indicators evolution
3C BAT

Sector positioning

Debt ratio
22.47 2025
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) ?
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

Sector positioning

Liquidity ratio
164.84 2025
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) ?
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) ?
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

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 value 2025
Indicative
214k€ 638k€ 2497k€
638 607 € Range: 214 837€ - 2 497 189€
NAF 5 année 2025

Valuation evolution

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:

Frequently asked questions about 3C BAT

What is the revenue of 3C BAT ?

The revenue of 3C BAT in 2022 is 2.1 M€.

Is 3C BAT profitable?

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.