IMMOBILIERE 3L : revenue, balance sheet and financial ratios

IMMOBILIERE 3L is a French company founded 19 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SAINT-JACQUES-DE-LA-LANDE (35136), this company of category ETI shows in 2024 a revenue of 2.4 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 - IMMOBILIERE 3L (SIREN 494640352)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 2 357 551 € 2 143 563 € 1 910 444 € 1 118 496 € 1 102 970 € 1 145 685 € 1 487 471 € 691 885 € 719 140 € 570 088 €
Net income -1 069 326 € -1 623 162 € -1 426 381 € 6 494 614 € 3 972 582 € 6 292 107 € 3 244 642 € 445 279 € 5 764 879 € 1 182 815 €
EBITDA 302 934 € 111 295 € 313 686 € -451 857 € 243 726 € 297 738 € 549 011 € -100 253 € 39 253 € 214 053 €
Net margin -45.4% -75.7% -74.7% 580.7% 360.2% 549.2% 218.1% 64.4% 801.6% 207.5%

Revenue and income statement

In 2024, IMMOBILIERE 3L achieves revenue of 2.4 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +17.1%. Vs 2023: +10%. After deducting consumption (964 €), gross margin stands at 2.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 303 k€, representing 12.8% of revenue. Positive scissor effect: EBITDA margin improves by +7.7 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Net income is negative at -1.1 M€ (-45.4% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 357 551 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 356 587 €

EBITDA (2024) ?
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

302 934 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

312 451 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 069 326 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.8%

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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 1494%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1493.551%

Financial autonomy (2024) ?
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

6.199%

Cash flow / Revenue (2024) ?
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

-357.034%

Repayment capacity (2024) ?
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

-8.406

Asset age ratio (2024) ?
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

33.5%

Solvency indicators evolution
IMMOBILIERE 3L

Sector positioning

Debt ratio
1493.55 2024
2022
2023
2024
Q1: -21.15
Med: 5.9
Q3: 146.94
Average

In 2024, the debt ratio of IMMOBILIERE 3L (1493.55) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
6.2% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.42%
Q3: 73.8%
Average

In 2024, the financial autonomy of IMMOBILIERE 3L (6.2%) 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
-8.41 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Excellent

In 2024, the repayment capacity of IMMOBILIERE 3L (-8.41) 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 5401.91. 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 5381.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

5401.915

Interest coverage (2024) ?
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

5381.111

Liquidity indicators evolution
IMMOBILIERE 3L

Sector positioning

Liquidity ratio
5401.91 2024
2022
2023
2024
Q1: 83.19
Med: 307.52
Q3: 1319.53
Excellent

In 2024, the liquidity ratio of IMMOBILIERE 3L (5401.91) 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.

Interest coverage
5381.11x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Excellent

In 2024, the interest coverage of IMMOBILIERE 3L (5381.1x) 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: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Overall, WCR represents 7445 days of revenue, i.e. 48.8 M€ to permanently finance. Over 2015-2024, WCR increased by +9515%, requiring additional financing.

Operating WCR (2024) ?
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

48 753 612 €

Customer credit (2024) ?
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

25 j

Supplier credit (2024) ?
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

32 j

Inventory turnover (2024) ?
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 (2024) ?
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

7445 j

WCR and payment terms evolution
IMMOBILIERE 3L

Positioning of IMMOBILIERE 3L in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of IMMOBILIERE 3L is estimated at 1 773 360 € (range 553 159€ - 3 222 194€). With an EBITDA of 302 934€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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 2024
169 transactions
553k€ 1773k€ 3222k€
1 773 360 € Range: 553 159€ - 3 222 194€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
302 934 € × 5.6x
Estimation 1 696 378 €
449 042€ - 3 027 826€
Revenue Multiple 30%
2 357 551 € × 0.81x
Estimation 1 901 666 €
726 687€ - 3 546 142€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare IMMOBILIERE 3L with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about IMMOBILIERE 3L

What is the revenue of IMMOBILIERE 3L ?

The revenue of IMMOBILIERE 3L in 2024 is 2.4 M€.

Is IMMOBILIERE 3L profitable?

IMMOBILIERE 3L recorded a net loss in 2024.

Where is the headquarters of IMMOBILIERE 3L ?

The headquarters of IMMOBILIERE 3L is located in SAINT-JACQUES-DE-LA-LANDE (35136), in the department Ille-et-Vilaine.

Where to find the tax return of IMMOBILIERE 3L ?

The tax return of IMMOBILIERE 3L 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 IMMOBILIERE 3L operate?

IMMOBILIERE 3L operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.