BIO 3 SOL : revenue, balance sheet and financial ratios

BIO 3 SOL is a French company founded 14 years ago, specialized in the sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses. Based in SALLELES D'AUDE (11590), this company of category PME shows in 2020 a revenue of 90 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - BIO 3 SOL (SIREN 537680969)
Indicator 2020 2019 2018 2017 2016 2015 2014 2013
Revenue 90 132 € 42 671 € 89 145 € 82 259 € 68 304 € 50 701 € 45 745 € 75 473 €
Net income -566 € 2 866 € -5 829 € 10 965 € -23 033 € 16 027 € 9 294 € 12 873 €
EBITDA 37 275 € 45 912 € 35 816 € 50 553 € 25 017 € 27 690 € 25 497 € 19 118 €
Net margin -0.6% 6.7% -6.5% 13.3% -33.7% 31.6% 20.3% 17.1%

Revenue and income statement

In 2020, BIO 3 SOL achieves revenue of 90 k€. Revenue is growing positively over 8 years (CAGR: +2.6%). Vs 2019, growth of +111% (43 k€ -> 90 k€). After deducting consumption (19 k€), gross margin stands at 71 k€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 37 k€, representing 41.4% of revenue. Warning negative scissor effect: despite revenue change (+111%), EBITDA varies by -19%, reducing margin by 66.2 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -566 € (-0.6% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

90 132 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

71 181 €

EBITDA (2020) ?
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

37 275 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 972 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-566 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

26.9%

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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 468%. 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 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 38.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

468.351%

Financial autonomy (2020) ?
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

55.904%

Cash flow / Revenue (2020) ?
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

38.541%

Repayment capacity (2020) ?
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

2.918

Asset age ratio (2020) ?
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

24.1%

Solvency indicators evolution
BIO 3 SOL

Sector positioning

Debt ratio
468.35 2020
2018
2019
2020
Q1: 2.32
Med: 50.18
Q3: 226.04
Watch +50 pts over 3 years

In 2020, the debt ratio of BIO 3 SOL (468.35) 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.

Financial autonomy
55.9% 2020
2018
2019
2020
Q1: 15.63%
Med: 41.9%
Q3: 68.79%
Good +42 pts over 3 years

In 2020, the financial autonomy of BIO 3 SOL (55.9%) 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
2.92 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 1.15 years
Q3: 4.51 years
Average -10 pts over 3 years

In 2020, the repayment capacity of BIO 3 SOL (2.92) 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 146.36. 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 8.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

146.359

Interest coverage (2020) ?
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

8.432

Liquidity indicators evolution
BIO 3 SOL

Sector positioning

Liquidity ratio
146.36 2020
2018
2019
2020
Q1: 110.83
Med: 234.75
Q3: 462.94
Average

In 2020, the liquidity ratio of BIO 3 SOL (146.36) 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
8.43x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.83x
Q3: 5.14x
Excellent

In 2020, the interest coverage of BIO 3 SOL (8.4x) 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: 202 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 305 days. Excellent situation: suppliers finance 103 days of the operating cycle (retail model). Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-263 days): operations structurally generate cash. Notable WCR improvement over the period (-414%), freeing up cash.

Operating WCR (2020) ?
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

-65 811 €

Customer credit (2020) ?
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

202 j

Supplier credit (2020) ?
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

305 j

Inventory turnover (2020) ?
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

12 j

WCR in days of revenue (2020) ?
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

-263 j

WCR and payment terms evolution
BIO 3 SOL

Positioning of BIO 3 SOL in its sector

Comparison with sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of BIO 3 SOL is estimated at 91 924 € (range 30 577€ - 139 776€). With an EBITDA of 37 275€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.41x (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 2020
138 transactions
30k€ 91k€ 139k€
91 924 € Range: 30 577€ - 139 776€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
37 275 € × 3.3x
Estimation 124 680 €
41 242€ - 186 029€
Revenue Multiple 30%
90 132 € × 0.41x
Estimation 37 334 €
12 804€ - 62 689€
How is this estimate calculated?

This estimate is based on the analysis of 138 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 (Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses)

Compare BIO 3 SOL with other companies in the same sector:

Voir toutes les statistiques du secteur Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses

Frequently asked questions about BIO 3 SOL

What is the revenue of BIO 3 SOL ?

The revenue of BIO 3 SOL in 2020 is 90 k€.

Is BIO 3 SOL profitable?

BIO 3 SOL recorded a net loss in 2020.

Where is the headquarters of BIO 3 SOL ?

The headquarters of BIO 3 SOL is located in SALLELES D'AUDE (11590), in the department Aude.

Where to find the tax return of BIO 3 SOL ?

The tax return of BIO 3 SOL 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 BIO 3 SOL operate?

BIO 3 SOL operates in the sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses (NAF code 01.11Z). See the 'Sector positioning' section above to compare the company with its competitors.