BOULANGERIE DES 3 B : revenue, balance sheet and financial ratios

BOULANGERIE DES 3 B is a French company founded 61 years ago, specialized in the sector Fabrication industrielle de pain et de pâtisserie fraîche. Based in MONTAGNAT (01250), this company of category PME shows in 2022 a revenue of 1.4 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

Financial history - BOULANGERIE DES 3 B (SIREN 765201157)
Indicator 2022 2019 2017 2016
Revenue 1 367 652 € N/C 2 022 913 € 1 908 210 €
Net income -30 720 € 9 266 € 61 242 € 79 632 €
EBITDA -65 448 € N/C 107 675 € 99 017 €
Net margin -2.2% N/C 3.0% 4.2%

Revenue and income statement

In 2022, BOULANGERIE DES 3 B achieves revenue of 1.4 M€. Revenue is declining over the period 2016-2022 (CAGR: -5.4%). After deducting consumption (374 k€), gross margin stands at 994 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -65 k€, representing -4.8% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -31 k€ (-2.2% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 367 652 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

994 047 €

EBITDA (2022) ?
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

-65 448 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-95 342 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-30 720 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-4.8%

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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 696%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 10863.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

695.918%

Financial autonomy (2022) ?
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

5.315%

Cash flow / Revenue (2022) ?
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

0.002%

Repayment capacity (2022) ?
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

10863.913

Asset age ratio (2022) ?
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

44.1%

Solvency indicators evolution
BOULANGERIE DES 3 B

Sector positioning

Debt ratio
695.92 2022
2017
2019
2022
Q1: 2.96
Med: 48.12
Q3: 147.61
Watch +41 pts over 3 years

In 2022, the debt ratio of BOULANGERIE DES 3 B (695.92) 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
5.32% 2022
2017
2019
2022
Q1: 9.74%
Med: 32.0%
Q3: 50.66%
Average -23 pts over 3 years

In 2022, the financial autonomy of BOULANGERIE DES 3 B (5.3%) 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
10863.91 years 2022
2017
2022
Q1: -0.28 years
Med: 0.2 years
Q3: 3.41 years
Watch +71 pts over 2 years

In 2022, the repayment capacity of BOULANGERIE DES 3 B (10863.91) 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 108.33. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

108.331

Interest coverage (2022) ?
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

-7.418

Liquidity indicators evolution
BOULANGERIE DES 3 B

Sector positioning

Liquidity ratio
108.33 2022
2017
2019
2022
Q1: 103.07
Med: 147.7
Q3: 229.17
Average -16 pts over 3 years

In 2022, the liquidity ratio of BOULANGERIE DES 3 B (108.33) 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
-7.42x 2022
2017
2022
Q1: -0.01x
Med: 0.61x
Q3: 4.64x
Watch -26 pts over 2 years

In 2022, the interest coverage of BOULANGERIE DES 3 B (-7.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 43 days of revenue, i.e. 163 k€ to permanently finance. Over 2016-2022, WCR increased by +53%, requiring additional financing.

Operating WCR (2022) ?
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

162 627 €

Customer credit (2022) ?
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

39 j

Supplier credit (2022) ?
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

61 j

Inventory turnover (2022) ?
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

5 j

WCR in days of revenue (2022) ?
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

43 j

WCR and payment terms evolution
BOULANGERIE DES 3 B

Positioning of BOULANGERIE DES 3 B in its sector

Comparison with sector Fabrication industrielle de pain et de pâtisserie fraîche

Valuation estimate

Based on 225 transactions of similar company sales in 2022, the value of BOULANGERIE DES 3 B is estimated at 979 906 € (range 668 743€ - 1 280 342€). The price/revenue ratio is 0.72x (in line with sector norms). 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 2022
225 transactions
668k€ 979k€ 1280k€
979 906 € Range: 668 743€ - 1 280 342€
NAF 5 année 2022

Valuation method used

Revenue Multiple
1 367 652 € × 0.72x = 979 907 €
Range: 668 744€ - 1 280 342€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 225 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 (Fabrication industrielle de pain et de pâtisserie fraîche)

Compare BOULANGERIE DES 3 B with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication industrielle de pain et de pâtisserie fraîche

Frequently asked questions about BOULANGERIE DES 3 B

What is the revenue of BOULANGERIE DES 3 B ?

The revenue of BOULANGERIE DES 3 B in 2022 is 1.4 M€.

Is BOULANGERIE DES 3 B profitable?

BOULANGERIE DES 3 B recorded a net loss in 2022.

Where is the headquarters of BOULANGERIE DES 3 B ?

The headquarters of BOULANGERIE DES 3 B is located in MONTAGNAT (01250), in the department Ain.

Where to find the tax return of BOULANGERIE DES 3 B ?

The tax return of BOULANGERIE DES 3 B 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 BOULANGERIE DES 3 B operate?

BOULANGERIE DES 3 B operates in the sector Fabrication industrielle de pain et de pâtisserie fraîche (NAF code 10.71A). See the 'Sector positioning' section above to compare the company with its competitors.