Le dernier exercice comptable publié pour cette entreprise remonte à 2015. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

3D : revenue, balance sheet and financial ratios

3D is a French company founded 20 years ago, specialized in the sector Commerce de détail de biens d'occasion en magasin. Based in MARSEILLE (13011), this company of category PME shows in 2015 a revenue of 1.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-06-13

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

Synthèse

Santé financière : Saine

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

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

Financial history - 3D (SIREN 488068834)
Indicator 2022 2021 2020 2019 2016 2015 2014 2013 2012
Revenue N/C N/C N/C N/C N/C 1 044 336 € 1 016 198 € 1 009 498 € 960 023 €
Net income 7 276 € 32 163 € 13 911 € -1 755 € 60 945 € 55 549 € 33 619 € 26 751 € 27 999 €
EBITDA N/C N/C N/C N/C N/C 89 623 € 80 176 € 68 095 € 44 240 €
Net margin N/C N/C N/C N/C N/C 5.3% 3.3% 2.6% 2.9%

Revenue and income statement

In 2022, 3D generates positive net income of 7 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2022: 28 k€ -> 7 k€.

Revenue (2015) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 044 336 €

Gross margin (2015) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

528 604 €

EBITDA (2015) ?
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

89 623 €

EBIT (2015) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

73 745 €

Net income (2015) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

55 549 €

EBITDA margin (2015) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.6%

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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 81%. This ratio is more favorable than the sector median (35.3%). Financial autonomy (= Equity / Total assets x 100) reaches 44%. This ratio is more favorable than the sector median (38.3%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

80.55%

Financial autonomy (2015) ?
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

44.35%

Cash flow / Revenue (2015) ?
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

5.05%

Repayment capacity (2015) ?
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

3.5

Asset age ratio (2015) ?
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

4.2%

Solvency indicators evolution
3D

Sector positioning

Debt ratio
34.17% 2022
Q1: 4.4%
Med: 35.29%
Q3: 107.47%
Good

In 2022, the debt ratio of 3D (34.2%) 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
62.05% 2022
Q1: 16.25%
Med: 38.27%
Q3: 64.11%
Good

In 2022, the financial autonomy of 3D (62.0%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3.19. This ratio is more favorable than the sector median (2.5).

Liquidity ratio (2015) ?
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

3.19

Interest coverage (2015) ?
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

0.0

Liquidity indicators evolution
3D

Sector positioning

Liquidity ratio
3.79 2022
Q1: 1.39
Med: 2.54
Q3: 5.15
Good

In 2022, the liquidity ratio of 3D (3.79) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Overall, WCR represents 35 days of revenue, i.e. 0 € to permanently finance.

Operating WCR (2015) ?
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

100 214 €

Customer credit (2015) ?
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

1 j

Supplier credit (2015) ?
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

13 j

Inventory turnover (2015) ?
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

53 j

WCR in days of revenue (2015) ?
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

35 j

WCR and payment terms evolution
3D

Positioning of 3D in its sector

Comparison with sector Commerce de détail de biens d'occasion en magasin

Valuation estimate

Based on 62 transactions of similar company sales (all years), the value of 3D is estimated at 21 582 € (range 11 824€ - 56 861€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
62 tx
11k€ 21k€ 56k€
21 582 € Range: 11 824€ - 56 861€
NAF 5 all-time

Valuation method used

Net Income Multiple
7 276 € × 3.0x = 21 582 €
Range: 11 825€ - 56 861€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 62 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 détail de biens d'occasion en magasin)

Compare 3D with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de biens d'occasion en magasin

Top companies in Commerce de détail de biens d'occasion en magasin

Largest companies by revenue in the sector Commerce de détail de biens d'occasion en magasin:

Top companies in Bouches-du-Rhone

Largest companies by revenue in the department Bouches-du-Rhone:

Voir le classement complet du département Bouches-du-Rhone

Frequently asked questions about 3D

What is the revenue of 3D ?

The revenue of 3D in 2015 is 1.0 M€.

Is 3D profitable?

Yes, 3D generated a net profit of 7 k€ in 2022.

Where is the headquarters of 3D ?

The headquarters of 3D is located in MARSEILLE (13011), in the department Bouches-du-Rhone.

Where to find the tax return of 3D ?

The tax return of 3D 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 3D operate?

3D operates in the sector Commerce de détail de biens d'occasion en magasin (NAF code 47.79Z). See the 'Sector positioning' section above to compare the company with its competitors.