GROUPE 3F (ASSURANCE-AUDIT-CONSEIL) : revenue, balance sheet and financial ratios

GROUPE 3F (ASSURANCE-AUDIT-CONSEIL) is a French company founded 9 years ago, specialized in the sector Activités des agents et courtiers d'assurances. Based in LA ROQUETTE-SUR-VAR (06670), this company of category PME shows in 2021 a revenue of 77 k€. 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 - GROUPE 3F (ASSURANCE-AUDIT-CONSEIL) (SIREN 823457312)
Indicator 2021 2020 2019 2018 2017
Revenue 76 966 € 66 157 € 77 938 € 34 812 € 36 157 €
Net income -227 € 8 844 € 42 430 € -25 158 € -11 810 €
EBITDA 34 532 € 10 924 € 52 911 € -24 629 € -11 210 €
Net margin -0.3% 13.4% 54.4% -72.3% -32.7%

Revenue and income statement

In 2021, GROUPE 3F (ASSURANCE-AUDIT-CONSEIL) achieves revenue of 77 k€. Over the period 2017-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +20.8%. Vs 2020, growth of +16% (66 k€ -> 77 k€). After deducting consumption (0 €), gross margin stands at 77 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 35 k€, representing 44.9% of revenue. Positive scissor effect: EBITDA margin improves by +28.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -227 € (-0.3% of revenue), which will impact equity.

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

76 966 €

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

76 966 €

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

34 532 €

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

-227 €

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

-227 €

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

44.9%

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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 2%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

1.805%

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

17.596%

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

-5.05%

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

0.0

Solvency indicators evolution
GROUPE 3F (ASSURANCE-AUDIT-CONSEIL)

Sector positioning

Debt ratio
1.8 2021
2019
2020
2021
Q1: 0.06
Med: 13.41
Q3: 70.54
Good

In 2021, the debt ratio of GROUPE 3F (ASSURANCE-AUDI... (1.80) 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
17.6% 2021
2019
2020
2021
Q1: 17.05%
Med: 46.53%
Q3: 72.42%
Average -14 pts over 3 years

In 2021, the financial autonomy of GROUPE 3F (ASSURANCE-AUDI... (17.6%) 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
0.0 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.17 years
Q3: 2.52 years
Excellent

In 2021, the repayment capacity of GROUPE 3F (ASSURANCE-AUDI... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 114.73. 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

114.732

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
GROUPE 3F (ASSURANCE-AUDIT-CONSEIL)

Sector positioning

Liquidity ratio
114.73 2021
2019
2020
2021
Q1: 121.03
Med: 222.65
Q3: 474.4
Watch -9 pts over 3 years

In 2021, the liquidity ratio of GROUPE 3F (ASSURANCE-AUDI... (114.73) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.54x
Average

In 2021, the interest coverage of GROUPE 3F (ASSURANCE-AUDI... (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: 390 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 291 days. The gap of 99 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 76 days of revenue, i.e. 16 k€ to permanently finance. Over 2017-2021, WCR increased by +43%, requiring additional financing.

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

16 267 €

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

390 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

291 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

0 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

76 j

WCR and payment terms evolution
GROUPE 3F (ASSURANCE-AUDIT-CONSEIL)

Positioning of GROUPE 3F (ASSURANCE-AUDIT-CONSEIL) in its sector

Comparison with sector Activités des agents et courtiers d'assurances

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 15 971€ to 63 222€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
15k€ 53k€ 63k€
53 333 € Range: 15 971€ - 63 222€
NAF 5 année 2021

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 44 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 (Activités des agents et courtiers d'assurances)

Compare GROUPE 3F (ASSURANCE-AUDIT-CONSEIL) with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agents et courtiers d'assurances

Frequently asked questions about GROUPE 3F (ASSURANCE-AUDIT-CONSEIL)

What is the revenue of GROUPE 3F (ASSURANCE-AUDIT-CONSEIL) ?

The revenue of GROUPE 3F (ASSURANCE-AUDIT-CONSEIL) in 2021 is 77 k€.

Is GROUPE 3F (ASSURANCE-AUDIT-CONSEIL) profitable?

GROUPE 3F (ASSURANCE-AUDIT-CONSEIL) recorded a net loss in 2021.

Where is the headquarters of GROUPE 3F (ASSURANCE-AUDIT-CONSEIL) ?

The headquarters of GROUPE 3F (ASSURANCE-AUDIT-CONSEIL) is located in LA ROQUETTE-SUR-VAR (06670), in the department Alpes-Maritimes.

Where to find the tax return of GROUPE 3F (ASSURANCE-AUDIT-CONSEIL) ?

The tax return of GROUPE 3F (ASSURANCE-AUDIT-CONSEIL) 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 GROUPE 3F (ASSURANCE-AUDIT-CONSEIL) operate?

GROUPE 3F (ASSURANCE-AUDIT-CONSEIL) operates in the sector Activités des agents et courtiers d'assurances (NAF code 66.22Z). See the 'Sector positioning' section above to compare the company with its competitors.