Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

L3C : revenue, balance sheet and financial ratios

L3C is a French company founded 2 years ago, specialized in the sector Gestion de fonds. Based in BOULAZAC ISLE MANOIRE (24330), this company of category PME shows in 2025 a net income positive of 14 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - L3C (SIREN 983673864)
Indicator 2025
Revenue N/C
Net income 13 619 €
EBITDA -4 827 €
Net margin N/C

Revenue and income statement

In 2025, L3C generates positive net income of 14 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

EBITDA (2025) ?
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

-4 827 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-4 827 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

13 619 €

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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 1505%. 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 85%. 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 26.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1505.48%

Financial autonomy (2025) ?
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

85.304%

Repayment capacity (2025) ?
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

26.225

Solvency indicators evolution
L3C

Sector positioning

Debt ratio
1505.48 2025
2025
Q1: 0.0
Med: 11.05
Q3: 95.39
Average

In 2025, the debt ratio of L3C (1505.48) 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
85.3% 2025
2025
Q1: 9.39%
Med: 52.08%
Q3: 89.29%
Good

In 2025, the financial autonomy of L3C (85.3%) 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
26.23 years 2025
2025
Q1: 0.0 years
Med: 0.12 years
Q3: 3.48 years
Average

In 2025, the repayment capacity of L3C (26.23) 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 1093.53. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

1093.527

Interest coverage (2025) ?
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

-384.38

Liquidity indicators evolution
L3C

Sector positioning

Liquidity ratio
1093.53 2025
2025
Q1: 117.65
Med: 590.18
Q3: 4189.62
Good

In 2025, the liquidity ratio of L3C (1093.53) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-384.38x 2025
2025
Q1: -77.28x
Med: 0.0x
Q3: 0.0x
Average

In 2025, the interest coverage of L3C (-384.4x) 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.

Positioning of L3C in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 17 682€ to 101 902€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
17k€ 34k€ 101k€
34 877 € Range: 17 682€ - 101 902€
NAF 5 année 2025
How is this estimate calculated?

This estimate is based on the analysis of 40 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 (Gestion de fonds)

Compare L3C with other companies in the same sector:

Frequently asked questions about L3C

What is the revenue of L3C ?

The revenue of L3C is not publicly disclosed (confidential accounts filed with INPI).

Is L3C profitable?

Yes, L3C generated a net profit of 14 k€ in 2025.

Where is the headquarters of L3C ?

The headquarters of L3C is located in BOULAZAC ISLE MANOIRE (24330), in the department Dordogne.

Where to find the tax return of L3C ?

The tax return of L3C 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 L3C operate?

L3C operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.