SIREN : 832798102
LES 3 G is a French company founded 8 years ago, specialized in the sector Débits de boissons. Based in LESSAY (50430), this company of category PME shows in 2020 a revenue of 131 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 | 2020 |
|---|---|
| Revenue | 131 125 € |
| Net income | -8 309 € |
| EBITDA | 13 061 € |
| Net margin | -6.3% |
In 2020, LES 3 G achieves revenue of 131 k€. After deducting consumption (31 k€), gross margin stands at 100 k€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 10.0% of revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -8 k€ (-6.3% of revenue), which will impact equity.
131 125 €
100 148 €
13 061 €
-6 382 €
-8 309 €
7.6%
The debt ratio (= Financial debt / Equity x 100) stands at -1931%. 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 -4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 21.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
-1931.218%
-4.128%
3.424%
21.095
67.9%
In 2020, the debt ratio of LES 3 G (-1931.22) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2020, the financial autonomy of LES 3 G (-4.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2020, the repayment capacity of LES 3 G (21.09) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 136.54. 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 15.1x. Operating income very largely covers interest expenses: high safety margin.
136.536
15.106
In 2020, the liquidity ratio of LES 3 G (136.54) 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.
In 2020, the interest coverage of LES 3 G (15.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 93 days. Excellent situation: suppliers finance 93 days of the operating cycle (retail model). Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 84 days of revenue, i.e. 31 k€ to permanently finance.
30 632 €
0 j
93 j
11 j
84 j
Based on 89 transactions of similar company sales
in 2020,
the value of LES 3 G is estimated at
89 505 €
(range 55 378€ - 139 329€).
With an EBITDA of 13 061€, the sector multiple of 6.3x is applied.
The price/revenue ratio is 0.78x
(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 89 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 G with other companies in the same sector:
The revenue of LES 3 G in 2020 is 131 k€.
LES 3 G recorded a net loss in 2020.
The headquarters of LES 3 G is located in LESSAY (50430), in the department Manche.
The tax return of LES 3 G 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 G operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.