3F AUTOMOBILES : revenue, balance sheet and financial ratios

3F AUTOMOBILES is a French company founded 7 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in SAINT-LOUIS (68300), this company of category PME shows in 2021 a revenue of 1.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - 3F AUTOMOBILES (SIREN 844692921)
Indicator 2021 2020
Revenue 1 158 517 € 925 437 €
Net income 11 806 € 71 149 €
EBITDA 14 437 € 87 541 €
Net margin 1.0% 7.7%

Revenue and income statement

In 2021, 3F AUTOMOBILES achieves revenue of 1.2 M€. Vs 2020, growth of +25% (925 k€ -> 1.2 M€). After deducting consumption (1.1 M€), gross margin stands at 77 k€, i.e. a rate of 7%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 1.2% of revenue. Warning negative scissor effect: despite revenue change (+25%), EBITDA varies by -84%, reducing margin by 8.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 158 517 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

76 531 €

EBITDA (2021) ?
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

14 437 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

13 888 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

11 806 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.2%

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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 33%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

33.349%

Financial autonomy (2021) ?
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

19.908%

Cash flow / Revenue (2021) ?
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

1.019%

Repayment capacity (2021) ?
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

1.915

Solvency indicators evolution
3F AUTOMOBILES

Sector positioning

Debt ratio
33.35 2021
2020
2021
Q1: 7.65
Med: 58.53
Q3: 167.9
Good +13 pts over 2 years

In 2021, the debt ratio of 3F AUTOMOBILES (33.35) 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
19.91% 2021
2020
2021
Q1: 14.57%
Med: 31.02%
Q3: 53.1%
Average +8 pts over 2 years

In 2021, the financial autonomy of 3F AUTOMOBILES (19.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
1.92 years 2021
2020
2021
Q1: 0.0 years
Med: 0.67 years
Q3: 4.71 years
Average +28 pts over 2 years

In 2021, the repayment capacity of 3F AUTOMOBILES (1.92) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 327.73. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

327.73

Interest coverage (2021) ?
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
3F AUTOMOBILES

Sector positioning

Liquidity ratio
327.73 2021
2020
2021
Q1: 142.1
Med: 211.41
Q3: 377.6
Good +44 pts over 2 years

In 2021, the liquidity ratio of 3F AUTOMOBILES (327.73) 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.

Interest coverage
0.0x 2021
2020
2021
Q1: 0.0x
Med: 0.82x
Q3: 7.22x
Average

In 2021, the interest coverage of 3F AUTOMOBILES (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The company must finance 2 days of gap between collections and payments. Inventory turnover is 54 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 39 days of revenue, i.e. 126 k€ to permanently finance.

Operating WCR (2021) ?
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

125 780 €

Customer credit (2021) ?
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

2 j

Supplier credit (2021) ?
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 (2021) ?
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

54 j

WCR in days of revenue (2021) ?
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

39 j

WCR and payment terms evolution
3F AUTOMOBILES

Positioning of 3F AUTOMOBILES in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 128 transactions of similar company sales in 2021, the value of 3F AUTOMOBILES is estimated at 73 299 € (range 36 412€ - 165 878€). With an EBITDA of 14 437€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.16x (conservative valuation). 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.

Estimated enterprise value 2021
128 transactions
36k€ 73k€ 165k€
73 299 € Range: 36 412€ - 165 878€
NAF 5 année 2021

Valuation detail by method

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EBITDA Multiple 50%
14 437 € × 1.8x
Estimation 26 581 €
11 891€ - 121 536€
Revenue Multiple 30%
1 158 517 € × 0.16x
Estimation 180 646 €
94 534€ - 310 703€
Net Income Multiple 20%
11 806 € × 2.5x
Estimation 29 076 €
10 533€ - 59 497€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 128 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 voitures et de véhicules automobiles légers)

Compare 3F AUTOMOBILES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about 3F AUTOMOBILES

What is the revenue of 3F AUTOMOBILES ?

The revenue of 3F AUTOMOBILES in 2021 is 1.2 M€.

Is 3F AUTOMOBILES profitable?

Yes, 3F AUTOMOBILES generated a net profit of 12 k€ in 2021.

Where is the headquarters of 3F AUTOMOBILES ?

The headquarters of 3F AUTOMOBILES is located in SAINT-LOUIS (68300), in the department Haut-Rhin.

Where to find the tax return of 3F AUTOMOBILES ?

The tax return of 3F AUTOMOBILES 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 3F AUTOMOBILES operate?

3F AUTOMOBILES operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.