SIREN : 448076562
LES 3 C is a French company founded 23 years ago, specialized in the sector Activités des sociétés holding. Based in NOTRE-DAME-DES-MILLIERES (73460), this company of category PME shows in 2024 a revenue of 137 k€. 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 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 136 849 € | 816 000 € | 848 000 € | 750 000 € | 754 950 € | 750 000 € | 540 000 € | 540 000 € | N/C |
| Net income | 57 114 € | 6 514 168 € | 383 362 € | 240 904 € | 314 526 € | 97 553 € | 54 887 € | 51 931 € | 142 491 € |
| EBITDA | -90 894 € | 24 909 € | 120 499 € | 7 630 € | 106 147 € | -1 329 € | -40 276 € | 32 624 € | N/C |
| Net margin | 41.7% | 798.3% | 45.2% | 32.1% | 41.7% | 13.0% | 10.2% | 9.6% | N/C |
In 2024, LES 3 C achieves revenue of 137 k€. Revenue is declining over the period 2017-2024 (CAGR: -17.8%). Significant drop of -83% vs 2023. After deducting consumption (0 €), gross margin stands at 137 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 -91 k€, representing -66.4% of revenue. Warning negative scissor effect: despite revenue change (-83%), EBITDA varies by -465%, reducing margin by 69.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 57 k€, i.e. 41.7% of revenue. This profit can be retained or distributed to shareholders.
136 849 €
136 849 €
-90 894 €
-87 389 €
57 114 €
-66.4%
The debt ratio (= Financial debt / Equity x 100) stands at 3%. 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 96%. 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 4.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 41.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
3.484%
95.789%
41.365%
4.125
71.9%
In 2024, the debt ratio of LES 3 C (3.48) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of LES 3 C (95.8%) 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 LES 3 C (4.12) 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 4415.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
4415.487
-1.282
In 2024, the liquidity ratio of LES 3 C (4415.49) 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 LES 3 C (-1.3x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 95 days. Excellent situation: suppliers finance 79 days of the operating cycle (retail model). Overall, WCR represents 1578 days of revenue, i.e. 600 k€ to permanently finance.
599 689 €
16 j
95 j
0 j
1578 j
Based on 54 transactions of similar company sales
in 2024,
the value of LES 3 C is estimated at
81 697 €
(range 51 348€ - 228 093€).
The price/revenue ratio is 0.59x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 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 LES 3 C with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of LES 3 C in 2024 is 137 k€.
Yes, LES 3 C generated a net profit of 57 k€ in 2024.
The headquarters of LES 3 C is located in NOTRE-DAME-DES-MILLIERES (73460), in the department Savoie.
The tax return of LES 3 C 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).
LES 3 C operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.