SIREN : 821721644
BE3 is a French company founded 9 years ago, specialized in the sector Supermarchés. Based in NOGENT-SUR-MARNE (94130), this company of category PME shows in 2024 a revenue of 1.8 M€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 1 751 837 € | 1 812 528 € | 1 991 716 € | 1 995 378 € | 2 592 792 € | 2 445 646 € | 2 405 949 € | 2 993 542 € |
| Net income | 28 709 € | -41 956 € | 140 206 € | -129 717 € | 62 569 € | 116 168 € | 42 101 € | 60 823 € |
| EBITDA | 158 121 € | -10 679 € | 174 139 € | 185 163 € | 117 836 € | 460 540 € | 110 220 € | 173 866 € |
| Net margin | 1.6% | -2.3% | 7.0% | -6.5% | 2.4% | 4.7% | 1.7% | 2.0% |
In 2024, BE3 achieves revenue of 1.8 M€. Revenue is declining over the period 2017-2024 (CAGR: -7.4%). Slight decline of -3% vs 2023. After deducting consumption (1.2 M€), gross margin stands at 530 k€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 158 k€, representing 9.0% of revenue. Positive scissor effect: EBITDA margin improves by +9.6 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 29 k€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.
1 751 837 €
530 395 €
158 121 €
79 518 €
28 709 €
9.0%
The debt ratio (= Financial debt / Equity x 100) stands at 495%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 13.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 6.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
495.369%
14.915%
6.129%
13.479
0.8%
In 2024, the debt ratio of BE3 (495.37) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of BE3 (14.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of BE3 (13.48) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 263.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
263.056
0.0
In 2024, the liquidity ratio of BE3 (263.06) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of BE3 (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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 65 days of revenue, i.e. 315 k€ to permanently finance. Over 2017-2024, WCR increased by +560%, requiring additional financing.
314 928 €
33 j
41 j
22 j
65 j
Based on 551 transactions of similar company sales in 2024, the value of BE3 is estimated at 528 075 € (range 211 058€ - 1 093 634€). With an EBITDA of 158 121€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
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This estimate is based on the analysis of 551 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare BE3 with other companies in the same sector:
The revenue of BE3 in 2024 is 1.8 M€.
Yes, BE3 generated a net profit of 29 k€ in 2024.
The headquarters of BE3 is located in NOGENT-SUR-MARNE (94130), in the department Val-de-Marne.
The tax return of BE3 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).
BE3 operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.