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LES 3 OUVRIERS DE FRANCE : revenue, balance sheet and financial ratios

LES 3 OUVRIERS DE FRANCE is a French company founded 15 years ago, specialized in the sector Construction de maisons individuelles. Based in CHARENTON-LE-PONT (94220), this company of category PME shows in 2016 a revenue of 432 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - LES 3 OUVRIERS DE FRANCE (SIREN 523390474)
Indicator 2016
Revenue 431 920 €
Net income 59 059 €
EBITDA 61 203 €
Net margin 13.7%

Revenue and income statement

In 2016, LES 3 OUVRIERS DE FRANCE achieves revenue of 432 k€. After deducting consumption (55 k€), gross margin stands at 376 k€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 61 k€, representing 14.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 59 k€, i.e. 13.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

431 920 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

376 498 €

EBITDA (2016) ?
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

61 203 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

59 819 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

59 059 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.2%

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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 6%. 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 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

6.419%

Financial autonomy (2016) ?
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

15.483%

Cash flow / Revenue (2016) ?
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

13.118%

Repayment capacity (2016) ?
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

0.043

Asset age ratio (2016) ?
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

67.9%

Solvency indicators evolution
LES 3 OUVRIERS DE FRANCE

Sector positioning

Debt ratio
6.42 2016
2016
Q1: 0.0
Med: 7.54
Q3: 43.73
Good

In 2016, the debt ratio of LES 3 OUVRIERS DE FRANCE (6.42) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
15.48% 2016
2016
Q1: 3.76%
Med: 21.76%
Q3: 44.87%
Average

In 2016, the financial autonomy of LES 3 OUVRIERS DE FRANCE (15.5%) 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
0.04 years 2016
2016
Q1: 0.0 years
Med: 0.0 years
Q3: 0.59 years
Average

In 2016, the repayment capacity of LES 3 OUVRIERS DE FRANCE (0.04) 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 107.78. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2016) ?
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

107.781

Interest coverage (2016) ?
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

0.02

Liquidity indicators evolution
LES 3 OUVRIERS DE FRANCE

Sector positioning

Liquidity ratio
107.78 2016
2016
Q1: 116.95
Med: 162.42
Q3: 257.36
Watch

In 2016, the liquidity ratio of LES 3 OUVRIERS DE FRANCE (107.78) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.02x 2016
2016
Q1: 0.0x
Med: 0.0x
Q3: 1.86x
Good

In 2016, the interest coverage of LES 3 OUVRIERS DE FRANCE (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2 days. The gap of 40 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 47 days (= Average inventory / Cost of goods x 360). WCR is negative (-26 days): operations structurally generate cash.

Operating WCR (2016) ?
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

-30 908 €

Customer credit (2016) ?
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

42 j

Supplier credit (2016) ?
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

2 j

Inventory turnover (2016) ?
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

47 j

WCR in days of revenue (2016) ?
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

-26 j

WCR and payment terms evolution
LES 3 OUVRIERS DE FRANCE

Positioning of LES 3 OUVRIERS DE FRANCE in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of LES 3 OUVRIERS DE FRANCE is estimated at 155 219 € (range 61 934€ - 304 853€). With an EBITDA of 61 203€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (conservative valuation). 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 2016
113 transactions
61k€ 155k€ 304k€
155 219 € Range: 61 934€ - 304 853€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
61 203 € × 3.6x
Estimation 223 283 €
84 144€ - 308 801€
Revenue Multiple 30%
431 920 € × 0.11x
Estimation 47 527 €
33 075€ - 186 344€
Net Income Multiple 20%
59 059 € × 2.5x
Estimation 146 601 €
49 699€ - 472 750€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction de maisons individuelles)

Compare LES 3 OUVRIERS DE FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about LES 3 OUVRIERS DE FRANCE

What is the revenue of LES 3 OUVRIERS DE FRANCE ?

The revenue of LES 3 OUVRIERS DE FRANCE in 2016 is 432 k€.

Is LES 3 OUVRIERS DE FRANCE profitable?

Yes, LES 3 OUVRIERS DE FRANCE generated a net profit of 59 k€ in 2016.

Where is the headquarters of LES 3 OUVRIERS DE FRANCE ?

The headquarters of LES 3 OUVRIERS DE FRANCE is located in CHARENTON-LE-PONT (94220), in the department Val-de-Marne.

Where to find the tax return of LES 3 OUVRIERS DE FRANCE ?

The tax return of LES 3 OUVRIERS DE FRANCE 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 LES 3 OUVRIERS DE FRANCE operate?

LES 3 OUVRIERS DE FRANCE operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.