SIREN : 513888248
COMP 3 is a French company founded 16 years ago, specialized in the sector Restauration de type rapide. Based in JAUX (60880), this company of category PME shows in 2024 a revenue of 3.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 3 101 798 € | 3 620 900 € | 3 129 277 € | 2 487 689 € | 2 750 337 € | N/C | 2 556 495 € | 2 639 850 € |
| Net income | 389 721 € | 353 190 € | 609 094 € | 278 232 € | 234 275 € | -56 809 € | 81 959 € | 24 603 € |
| EBITDA | 696 729 € | 725 109 € | 998 485 € | 560 117 € | 527 936 € | N/C | 259 287 € | 225 730 € |
| Net margin | 12.6% | 9.8% | 19.5% | 11.2% | 8.5% | N/C | 3.2% | 0.9% |
In 2024, COMP 3 achieves revenue of 3.1 M€. Revenue is growing positively over 8 years (CAGR: +2.0%). Significant drop of -14% vs 2023. After deducting consumption (873 k€), gross margin stands at 2.2 M€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 697 k€, representing 22.5% of revenue. Positive scissor effect: EBITDA margin improves by +2.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 390 k€, i.e. 12.6% of revenue. This profit can be retained or distributed to shareholders.
3 101 798 €
2 229 055 €
696 729 €
494 893 €
389 721 €
22.4%
The debt ratio (= Financial debt / Equity x 100) stands at 37%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 63%. 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 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
37.244%
62.72%
12.875%
1.771
18.1%
In 2024, the debt ratio of COMP 3 (37.24) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of COMP 3 (62.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of COMP 3 (1.77) 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 319.54. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.
319.537
1.637
In 2024, the liquidity ratio of COMP 3 (319.54) 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 COMP 3 (1.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 127 days of revenue, i.e. 1.1 M€ to permanently finance. Over 2016-2024, WCR increased by +1148%, requiring additional financing.
1 095 834 €
0 j
38 j
3 j
127 j
Based on 698 transactions of similar company sales in 2024, the value of COMP 3 is estimated at 2 952 696 € (range 1 504 882€ - 5 705 623€). With an EBITDA of 696 729€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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.
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This estimate is based on the analysis of 698 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 COMP 3 with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of COMP 3 in 2024 is 3.1 M€.
Yes, COMP 3 generated a net profit of 390 k€ in 2024.
The headquarters of COMP 3 is located in JAUX (60880), in the department Oise.
The tax return of COMP 3 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).
COMP 3 operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.