3C NORMANDIE : revenue, balance sheet and financial ratios

Revenue 2023 5,0 M€ +101 % vs 2022
EBITDA 2023 291 k€
Net income 2023 245 k€

3C NORMANDIE is a French company founded 7 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements divers pour le commerce et les services. Based in SOTTEVILLE-LES-ROUEN (76300), this company of category PME shows in 2023 a revenue of 5,0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

At a glance (2023) : revenue 5,0 M€, EBITDA 291 k€ (5.9 % of revenue), net income 245 k€. Balance sheet : equity 246 k€, financial debt 21 k€, cash 156 k€.

Data updated on 2026-09-19

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

About this data : outdated accounts

Le dernier exercice comptable publié pour cette entreprise remonte à 2023. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, 3C NORMANDIE combines a growing business with positive profitability. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - 3C NORMANDIE (SIREN 849815535) · amounts in thousands of euros (€k)
Indicator 2023 2022 2021 2020
Revenue 4 950 2 467 1 679 1 132
Net income 245 -59 -50 -221
EBITDA 291 -44 -35 -201
Gross margin 1 926 1 050 811 505
Operating income 271 -54 -42 -213
Net margin 4,9 % -2,4 % -3,0 % -19,5 %
Equity 246 -329 -270 -220
Financial debt 21 427 327 427
Cash 156 353 171 188
Tax returns Download accounts (CSV / Excel)

Revenue and income statement

In 2023, 3C NORMANDIE achieves revenue of 5.0 M€. Over the period 2020-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +63.5%. Vs 2022, growth of +101% (2.5 M€ -> 5.0 M€). After deducting consumption (3.0 M€), gross margin stands at 1.9 M€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 291 k€, representing 5.9% of revenue. Positive scissor effect: EBITDA margin improves by +7.7 pts, sign of improved operational efficiency. This ratio is more favorable than the sector median (5.7%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 245 k€, i.e. 4.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 950 328 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 926 068 €

EBITDA (2023) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

290 815 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

271 164 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

244 917 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5,9 %

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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 8%. This ratio is more favorable than the sector median (16.4%). Financial autonomy (= Equity / Total assets x 100) reaches 15%. This ratio is less favorable than the sector median (42.8%) and warrants attention. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This ratio is more favorable than the sector median (0.3 years). Cash flow represents 5.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (4.8%).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

8,4 %

Financial autonomy (2023) ?
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

14,8 %

Cash flow / Revenue (2023) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

5,3 %

Repayment capacity (2023) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0,1 ans

Asset age ratio (2023) ?
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

63,9 %

Solvency indicators evolution
3C NORMANDIE

Sector positioning

Debt ratio
8,4% 2023
Q1: 0,6%
Med: 16,4%
Q3: 55,4%
Good

In 2023, the debt ratio of 3C NORMANDIE (8,4%) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
14,8% 2023
Q1: 21,3%
Med: 42,8%
Q3: 62,6%
Watch

In 2023, the financial autonomy of 3C NORMANDIE (14,8%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0,1 years 2023
Q1: 0,0 years
Med: 0,3 years
Q3: 1,8 years
Good

In 2023, the repayment capacity of 3C NORMANDIE (0,08) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.37. This ratio is less favorable than the sector median (2.2) and warrants attention.

Liquidity ratio (2023) ?
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

1,37

Liquidity indicators evolution
3C NORMANDIE

Sector positioning

Liquidity ratio
1,37 2023
Q1: 1,55
Med: 2,23
Q3: 3,48
Watch 1,3 → 1,4 depuis 2021

In 2023, the liquidity ratio of 3C NORMANDIE (1,37) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. Bien que supérieur à 1, ce ratio reste en dessous de la plupart des entreprises du secteur.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 72 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 28 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 67 days of revenue, i.e. 916 k€ to permanently finance.

Operating WCR (2023) ?
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

916 009 €

Customer credit (2023) ?
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

48 j

Supplier credit (2023) ?
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

72 j

Inventory turnover (2023) ?
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

28 j

WCR in days of revenue (2023) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

67 j

WCR and payment terms evolution
3C NORMANDIE

Positioning of 3C NORMANDIE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements divers pour le commerce et les services

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 210 510€ to 764 885€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
210k€ 466k€ 764k€
466 949 € Range: 210 510€ - 764 885€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 (Commerce de gros (commerce interentreprises) de fournitures et équipements divers pour le commerce et les services)

Compare 3C NORMANDIE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements divers pour le commerce et les services

Top companies in Commerce de gros (commerce interentreprises) de fournitures et équipements divers pour le commerce et les services

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements divers pour le commerce et les services:

Top companies in Seine-Maritime

Largest companies by revenue in the department Seine-Maritime:

Voir le classement complet du département Seine-Maritime

Frequently asked questions about 3C NORMANDIE

What is the revenue of 3C NORMANDIE ?

The revenue of 3C NORMANDIE in 2023 is 5,0 M€.

Is 3C NORMANDIE profitable?

Yes, 3C NORMANDIE generated a net profit of 245 k€ in 2023.

Where is the headquarters of 3C NORMANDIE ?

The headquarters of 3C NORMANDIE is located in SOTTEVILLE-LES-ROUEN (76300), in the department Seine-Maritime.

Where to find the tax return of 3C NORMANDIE ?

The tax return of 3C NORMANDIE 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 NORMANDIE operate?

3C NORMANDIE operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements divers pour le commerce et les services (NAF code 46.69C). See the 'Sector positioning' section above to compare the company with its competitors.