Employees: 12 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2007-10-01 (18 years)Status: ActiveBusiness sector: Activités de conditionnementLocation: LIMOGES (87000), Haute-Vienne
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
L'AVEC 3N : revenue, balance sheet and financial ratios
L'AVEC 3N is a French company
founded 18 years ago,
specialized in the sector Activités de conditionnement.
Based in LIMOGES (87000),
this company of category PME
shows in 2016 a revenue of 768 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2023, L'AVEC 3N generates positive net income of 2 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 49 k€ -> 2 k€.
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
1 660 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 25%. 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 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2023)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
25.434%
Financial autonomy (2023)
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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
52.641%
Asset age ratio (2023)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Debt ratio
20.269
26.828
28.438
27.006
39.702
46.036
13.6
25.434
Financial autonomy
40.881
39.262
33.201
53.853
46.761
48.533
55.675
52.641
Repayment capacity
0.579
None
None
None
None
None
None
None
Cash flow / Revenue
6.614%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
25.432023
2021
2022
2023
Q1: 0.0
Med: 15.87
Q3: 80.44
Average
In 2023, the debt ratio of L'AVEC 3N (25.43) 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
52.64%2023
2021
2022
2023
Q1: 13.57%
Med: 34.55%
Q3: 58.21%
Good
In 2023, the financial autonomy of L'AVEC 3N (52.6%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 194.07. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
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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
194.075
Liquidity indicators evolution L'AVEC 3N
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Liquidity ratio
173.871
176.763
98.867
272.435
249.622
260.813
193.22
194.075
Interest coverage
1.385
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
194.072023
2021
2022
2023
Q1: 119.4
Med: 189.34
Q3: 299.16
Good-13 pts over 3 years
In 2023, the liquidity ratio of L'AVEC 3N (194.07) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2023)
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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
0 €
Customer credit (2023)
?
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
0 j
Supplier credit (2023)
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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
0 j
Inventory turnover (2023)
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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 and payment terms evolution L'AVEC 3N
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Operating WCR
140 999 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
Customer payment term (days)
66
0
0
0
0
0
0
0
Supplier payment term (days)
71
0
0
0
0
0
0
0
Positioning of L'AVEC 3N in its sector
Comparison with sector Activités de conditionnement
Valuation estimate
Based on 158 transactions of similar company sales
(all years),
the value of L'AVEC 3N is estimated at
5 435 €
(range 1 455€ - 13 184€).
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 value2023
158 transactions
1k€5k€13k€
5 435 €Range: 1 455€ - 13 184€
NAF 4 all-time
Aggregated at NAF sub-class level
Valuation method used
Net Income Multiple
1 660 €
×
3.3x
=5 435 €
Range: 1 456€ - 13 185€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 158 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 de conditionnement)
Compare L'AVEC 3N with other companies in the same sector:
Yes, L'AVEC 3N generated a net profit of 2 k€ in 2023.
Where is the headquarters of L'AVEC 3N ?
The headquarters of L'AVEC 3N is located in LIMOGES (87000), in the department Haute-Vienne.
Where to find the tax return of L'AVEC 3N ?
The tax return of L'AVEC 3N 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 L'AVEC 3N operate?
L'AVEC 3N operates in the sector Activités de conditionnement (NAF code 82.92Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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