LES TROIS FONTAINES : revenue, balance sheet and financial ratios

LES TROIS FONTAINES is a French company founded 20 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in PARIS (75006), this company of category PME shows in 2024 a revenue of 608 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 TROIS FONTAINES (SIREN 484346408)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 607 900 € 582 460 € 510 620 € 493 575 € 479 469 € 370 625 € 164 775 € 113 230 €
Net income 238 421 € 104 910 € 569 167 € 795 259 € 471 120 € 42 511 € -344 314 € -672 360 €
EBITDA -19 697 € -30 513 € -63 908 € -16 769 € 77 882 € 35 556 € -163 891 € -120 532 €
Net margin 39.2% 18.0% 111.5% 161.1% 98.3% 11.5% -209.0% -593.8%

Revenue and income statement

In 2024, LES TROIS FONTAINES achieves revenue of 608 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +27.1%. Vs 2023: +4%. After deducting consumption (0 €), gross margin stands at 608 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 -20 k€, representing -3.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 238 k€, i.e. 39.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

607 900 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

607 900 €

EBITDA (2024) ?
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

-19 697 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

24 704 €

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

238 421 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-3.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 47%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 68%. 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 31.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 33.6% 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 (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

46.864%

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

67.568%

Cash flow / Revenue (2024) ?
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

33.561%

Repayment capacity (2024) ?
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

31.663

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

43.7%

Solvency indicators evolution
LES TROIS FONTAINES

Sector positioning

Debt ratio
46.86 2024
2022
2023
2024
Q1: 0.01
Med: 13.69
Q3: 116.56
Average

In 2024, the debt ratio of LES TROIS FONTAINES (46.86) 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
67.57% 2024
2022
2023
2024
Q1: 13.95%
Med: 55.8%
Q3: 90.35%
Good

In 2024, the financial autonomy of LES TROIS FONTAINES (67.6%) 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.

Repayment capacity
31.66 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.15 years
Q3: 4.69 years
Average

In 2024, the repayment capacity of LES TROIS FONTAINES (31.66) 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 1233.63. 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

1233.626

Interest coverage (2024) ?
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

-3469.848

Liquidity indicators evolution
LES TROIS FONTAINES

Sector positioning

Liquidity ratio
1233.63 2024
2022
2023
2024
Q1: 132.35
Med: 897.73
Q3: 5412.13
Good

In 2024, the liquidity ratio of LES TROIS FONTAINES (1233.63) 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.

Interest coverage
-3469.85x 2024
2022
2023
2024
Q1: -144.56x
Med: -8.16x
Q3: 0.0x
Average

In 2024, the interest coverage of LES TROIS FONTAINES (-3469.8x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. Favorable situation: supplier credit is longer than customer credit by 21 days. WCR is negative (-5 days): operations structurally generate cash. Notable WCR improvement over the period (-102%), freeing up cash.

Operating WCR (2024) ?
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

-8 626 €

Customer credit (2024) ?
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

38 j

Supplier credit (2024) ?
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

59 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
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

-5 j

WCR and payment terms evolution
LES TROIS FONTAINES

Positioning of LES TROIS FONTAINES in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 439 509€ to 2 172 931€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
439k€ 1519k€ 2172k€
1 519 744 € Range: 439 509€ - 2 172 931€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 26 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 (Fonds de placement et entités financières similaires)

Compare LES TROIS FONTAINES with other companies in the same sector:

Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires

Frequently asked questions about LES TROIS FONTAINES

What is the revenue of LES TROIS FONTAINES ?

The revenue of LES TROIS FONTAINES in 2024 is 608 k€.

Is LES TROIS FONTAINES profitable?

Yes, LES TROIS FONTAINES generated a net profit of 238 k€ in 2024.

Where is the headquarters of LES TROIS FONTAINES ?

The headquarters of LES TROIS FONTAINES is located in PARIS (75006), in the department Paris.

Where to find the tax return of LES TROIS FONTAINES ?

The tax return of LES TROIS FONTAINES 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 TROIS FONTAINES operate?

LES TROIS FONTAINES operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.