SIREN : 499024362
S3 DEVELOPPEMENT is a French company founded 18 years ago, specialized in the sector Activités des sociétés holding. Based in LA BAULE-ESCOUBLAC (44500), this company of category PME shows in 2024 a revenue of 21 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 20 782 € | 21 236 € | 20 087 € | 19 372 € | 18 600 € | 27 036 € | 94 000 € | 290 000 € | 330 000 € |
| Net income | -46 497 € | 3 897 € | 83 578 € | 176 941 € | -83 539 € | 13 324 € | 2 636 691 € | 68 496 € | 116 754 € |
| EBITDA | -247 206 € | -139 463 € | -41 109 € | -24 959 € | -193 422 € | -101 063 € | -271 882 € | 20 623 € | 58 424 € |
| Net margin | -223.7% | 18.4% | 416.1% | 913.4% | -449.1% | 49.3% | 2805.0% | 23.6% | 35.4% |
In 2024, S3 DEVELOPPEMENT achieves revenue of 21 k€. Revenue is declining over the period 2016-2024 (CAGR: -29.2%). Slight decline of -2% vs 2023. After deducting consumption (0 €), gross margin stands at 21 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 -247 k€, representing -1189.5% of revenue. Warning negative scissor effect: despite revenue change (-2%), EBITDA varies by -77%, reducing margin by 532.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -46 k€ (-223.7% of revenue), which will impact equity.
20 782 €
20 782 €
-247 206 €
-253 803 €
-46 497 €
-1189.5%
The debt ratio (= Financial debt / Equity x 100) stands at 4%. 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 94%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
4.064%
93.862%
-183.827%
-2.59
35.2%
In 2024, the debt ratio of S3 DEVELOPPEMENT (4.06) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of S3 DEVELOPPEMENT (93.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of S3 DEVELOPPEMENT (-2.59) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 4057.01. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
4057.005
-2.717
In 2024, the liquidity ratio of S3 DEVELOPPEMENT (4057.01) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of S3 DEVELOPPEMENT (-2.7x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 360 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. The gap of 331 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 16069 days of revenue, i.e. 928 k€ to permanently finance. Over 2016-2024, WCR increased by +1896%, requiring additional financing.
927 606 €
360 j
29 j
0 j
16069 j
Based on 54 transactions of similar company sales
in 2024,
the value of S3 DEVELOPPEMENT is estimated at
12 235 €
(range 7 612€ - 14 546€).
The price/revenue ratio is 0.59x
(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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 54 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 S3 DEVELOPPEMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of S3 DEVELOPPEMENT in 2024 is 21 k€.
S3 DEVELOPPEMENT recorded a net loss in 2024.
The headquarters of S3 DEVELOPPEMENT is located in LA BAULE-ESCOUBLAC (44500), in the department Loire-Atlantique.
The tax return of S3 DEVELOPPEMENT 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).
S3 DEVELOPPEMENT operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.