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

LES 3L : revenue, balance sheet and financial ratios

LES 3L is a French company founded 12 years ago, specialized in the sector Commerce de détail de meubles. Based in LAON (02000), this company of category PME shows in 2024 a net income positive of 32 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

Financial history - LES 3L (SIREN 800634008)
Indicator 2024 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C
Net income 31 885 € 17 137 € -16 766 € 43 304 € 5 573 € 26 488 € 46 410 €
EBITDA N/C N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, LES 3L generates positive net income of 32 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 46 k€ -> 32 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

31 885 €

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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 63%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

63.179%

Financial autonomy (2024) ?
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

23.19%

Asset age ratio (2024) ?
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

22.0%

Solvency indicators evolution
LES 3L

Sector positioning

Debt ratio
63.18 2024
2020
2021
2024
Q1: 1.63
Med: 24.85
Q3: 81.95
Average +6 pts over 3 years

In 2024, the debt ratio of LES 3L (63.18) 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
23.19% 2024
2020
2021
2024
Q1: 11.72%
Med: 29.88%
Q3: 50.21%
Average -10 pts over 3 years

In 2024, the financial autonomy of LES 3L (23.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 81.51. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

81.506

Liquidity indicators evolution
LES 3L

Sector positioning

Liquidity ratio
81.51 2024
2020
2021
2024
Q1: 115.32
Med: 162.76
Q3: 261.62
Watch -7 pts over 3 years

In 2024, the liquidity ratio of LES 3L (81.51) 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.

Positioning of LES 3L in its sector

Comparison with sector Commerce de détail de meubles

Valuation estimate

Based on 61 transactions of similar company sales in 2024, the value of LES 3L is estimated at 152 399 € (range 68 910€ - 253 047€). 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.

Estimated enterprise value 2024
61 tx
68k€ 152k€ 253k€
152 399 € Range: 68 910€ - 253 047€
NAF 5 année 2024

Valuation method used

Net Income Multiple
31 885 € × 4.8x = 152 400 €
Range: 68 910€ - 253 047€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Commerce de détail de meubles)

Compare LES 3L with other companies in the same sector:

Frequently asked questions about LES 3L

What is the revenue of LES 3L ?

The revenue of LES 3L is not publicly disclosed (confidential accounts filed with INPI).

Is LES 3L profitable?

Yes, LES 3L generated a net profit of 32 k€ in 2024.

Where is the headquarters of LES 3L ?

The headquarters of LES 3L is located in LAON (02000), in the department Aisne.

Where to find the tax return of LES 3L ?

The tax return of LES 3L 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 3L operate?

LES 3L operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.