SIREN : 840842330
LEVEL 3 is a French company founded 7 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in VERN-SUR-SEICHE (35770), this company of category PME shows in 2025 a revenue of 1.2 M€. 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 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|---|---|
| Revenue | 1 155 367 € | 1 225 042 € | 1 022 992 € | 719 141 € | 173 942 € | 379 304 € | 7 585 € |
| Net income | 126 991 € | 254 305 € | 128 716 € | 116 590 € | -183 267 € | -169 206 € | -5 192 € |
| EBITDA | 307 430 € | 423 097 € | 255 809 € | 268 299 € | -69 368 € | -63 257 € | -45 355 € |
| Net margin | 11.0% | 20.8% | 12.6% | 16.2% | -105.4% | -44.6% | -68.5% |
In 2025, LEVEL 3 achieves revenue of 1.2 M€. Over the period 2019-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +131.1%. Slight decline of -6% vs 2024. After deducting consumption (103 k€), gross margin stands at 1.1 M€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 307 k€, representing 26.6% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -27%, reducing margin by 7.9 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 127 k€, i.e. 11.0% of revenue. This profit can be retained or distributed to shareholders.
1 155 367 €
1 052 532 €
307 430 €
166 659 €
126 991 €
26.5%
The debt ratio (= Financial debt / Equity x 100) stands at 157%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
156.597%
34.704%
22.112%
1.58
42.2%
In 2025, the debt ratio of LEVEL 3 (156.60) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2025, the financial autonomy of LEVEL 3 (34.7%) 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.
In 2025, the repayment capacity of LEVEL 3 (1.58) 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 162.19. 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 3.5x. Financial charges are adequately covered by operations.
162.187
3.455
In 2025, the liquidity ratio of LEVEL 3 (162.19) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2025, the interest coverage of LEVEL 3 (3.5x) 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) 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: 17 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 22 days of revenue, i.e. 71 k€ to permanently finance. Over 2019-2025, WCR increased by +308%, requiring additional financing.
70 974 €
0 j
17 j
3 j
22 j
Based on 114 transactions of similar company sales (all years), the value of LEVEL 3 is estimated at 1 230 282 € (range 683 499€ - 2 077 699€). With an EBITDA of 307 430€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.72x (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.
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This estimate is based on the analysis of 114 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 LEVEL 3 with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs
The revenue of LEVEL 3 in 2025 is 1.2 M€.
Yes, LEVEL 3 generated a net profit of 127 k€ in 2025.
The headquarters of LEVEL 3 is located in VERN-SUR-SEICHE (35770), in the department Ille-et-Vilaine.
The tax return of LEVEL 3 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).
LEVEL 3 operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.