3CE (CONCEPT CLIMATISATION CHAUFFAGE ELECTRICITE) : revenue, balance sheet and financial ratios

3CE (CONCEPT CLIMATISATION CHAUFFAGE ELECTRICITE) is a French company founded 17 years ago, specialized in the sector Travaux d'installation électrique dans tous locaux. Based in FIRMINY (42700), this company of category PME shows in 2023 a revenue of 351 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - 3CE (CONCEPT CLIMATISATION CHAUFFAGE ELECTRICITE) (SIREN 504667130)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 350 678 € 515 209 € 352 754 € 378 244 € 405 605 € 342 007 € 272 765 € 370 969 € 304 098 €
Net income 1 257 € 8 966 € 11 491 € 18 752 € 14 978 € 1 848 € 1 103 € 9 474 € 1 403 €
EBITDA 8 072 € 12 140 € 11 337 € 4 846 € 22 977 € 1 433 € 4 159 € 19 264 € -3 094 €
Net margin 0.4% 1.7% 3.3% 5.0% 3.7% 0.5% 0.4% 2.6% 0.5%

Revenue and income statement

In 2023, 3CE (CONCEPT CLIMATISATION CHAUFFAGE ELECTRICITE) achieves revenue of 351 k€. Revenue is growing positively over 9 years (CAGR: +1.8%). Significant drop of -32% vs 2022. After deducting consumption (155 k€), gross margin stands at 196 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8 k€, representing 2.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1 k€, i.e. 0.4% 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

350 678 €

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

195 631 €

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

8 072 €

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

2 630 €

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

1 257 €

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

2.3%

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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 41.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

41.933%

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

36.739%

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

0.311%

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

41.807

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

56.1%

Solvency indicators evolution
3CE (CONCEPT CLIMATISATION CHAUFFAGE ELECTRICITE)

Sector positioning

Debt ratio
41.93 2023
2021
2022
2023
Q1: 0.75
Med: 15.34
Q3: 51.58
Average

In 2023, the debt ratio of 3CE (CONCEPT CLIMATISATIO... (41.93) 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
36.74% 2023
2021
2022
2023
Q1: 11.18%
Med: 34.0%
Q3: 55.27%
Good

In 2023, the financial autonomy of 3CE (CONCEPT CLIMATISATIO... (36.7%) 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.

Repayment capacity
41.81 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.09 years
Q3: 1.11 years
Watch +50 pts over 3 years

In 2023, the repayment capacity of 3CE (CONCEPT CLIMATISATIO... (41.81) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 202.51. 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 6.0x. Operating income very largely covers interest expenses: high safety margin.

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

202.512

Interest coverage (2023) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

5.971

Liquidity indicators evolution
3CE (CONCEPT CLIMATISATION CHAUFFAGE ELECTRICITE)

Sector positioning

Liquidity ratio
202.51 2023
2021
2022
2023
Q1: 153.38
Med: 216.31
Q3: 323.4
Average -10 pts over 3 years

In 2023, the liquidity ratio of 3CE (CONCEPT CLIMATISATIO... (202.51) 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.

Interest coverage
5.97x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.04x
Q3: 1.86x
Excellent

In 2023, the interest coverage of 3CE (CONCEPT CLIMATISATIO... (6.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 191 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 121 days. The gap of 70 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 68 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 262 days of revenue, i.e. 255 k€ to permanently finance. Over 2015-2023, WCR increased by +89%, requiring additional financing.

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

254 831 €

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

191 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

121 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

68 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

262 j

WCR and payment terms evolution
3CE (CONCEPT CLIMATISATION CHAUFFAGE ELECTRICITE)

Positioning of 3CE (CONCEPT CLIMATISATION CHAUFFAGE ELECTRICITE) in its sector

Comparison with sector Travaux d'installation électrique dans tous locaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 11 822€ to 45 469€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
11k€ 36k€ 45k€
36 194 € Range: 11 822€ - 45 469€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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'installation électrique dans tous locaux)

Compare 3CE (CONCEPT CLIMATISATION CHAUFFAGE ELECTRICITE) with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation électrique dans tous locaux

Frequently asked questions about 3CE (CONCEPT CLIMATISATION CHAUFFAGE ELECTRICITE)

What is the revenue of 3CE (CONCEPT CLIMATISATION CHAUFFAGE ELECTRICITE) ?

The revenue of 3CE (CONCEPT CLIMATISATION CHAUFFAGE ELECTRICITE) in 2023 is 351 k€.

Is 3CE (CONCEPT CLIMATISATION CHAUFFAGE ELECTRICITE) profitable?

Yes, 3CE (CONCEPT CLIMATISATION CHAUFFAGE ELECTRICITE) generated a net profit of 1 k€ in 2023.

Where is the headquarters of 3CE (CONCEPT CLIMATISATION CHAUFFAGE ELECTRICITE) ?

The headquarters of 3CE (CONCEPT CLIMATISATION CHAUFFAGE ELECTRICITE) is located in FIRMINY (42700), in the department Loire.

Where to find the tax return of 3CE (CONCEPT CLIMATISATION CHAUFFAGE ELECTRICITE) ?

The tax return of 3CE (CONCEPT CLIMATISATION CHAUFFAGE ELECTRICITE) 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 3CE (CONCEPT CLIMATISATION CHAUFFAGE ELECTRICITE) operate?

3CE (CONCEPT CLIMATISATION CHAUFFAGE ELECTRICITE) operates in the sector Travaux d'installation électrique dans tous locaux (NAF code 43.21A). See the 'Sector positioning' section above to compare the company with its competitors.