SIREN : 820739134
S3E is a French company founded 9 years ago, specialized in the sector Restauration traditionnelle. Based in SAINT-SYMPHORIEN-SUR-COISE (69590), this company of category PME shows in 2024 a revenue of 271 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 |
|---|---|---|
| Revenue | 271 409 € | 254 603 € |
| Net income | -6 650 € | 34 € |
| EBITDA | 15 549 € | 16 364 € |
| Net margin | -2.5% | 0.0% |
In 2024, S3E achieves revenue of 271 k€. Vs 2023: +7%. After deducting consumption (94 k€), gross margin stands at 178 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 16 k€, representing 5.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -7 k€ (-2.5% of revenue), which will impact equity.
271 409 €
177 680 €
15 549 €
3 685 €
-6 650 €
5.7%
The debt ratio (= Financial debt / Equity x 100) stands at 115%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
114.609%
38.417%
2.329%
8.474
55.0%
In 2024, the debt ratio of S3E (114.61) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of S3E (38.4%) 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 2024, the repayment capacity of S3E (8.47) 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 133.77. 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 9.0x. Operating income very largely covers interest expenses: high safety margin.
133.766
8.991
In 2024, the liquidity ratio of S3E (133.77) 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.
In 2024, the interest coverage of S3E (9.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 9 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-16 days): operations structurally generate cash.
-11 793 €
0 j
9 j
6 j
-16 j
Based on 698 transactions of similar company sales in 2024, the value of S3E is estimated at 110 453 € (range 59 532€ - 188 542€). With an EBITDA of 15 549€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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 698 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 S3E with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of S3E in 2024 is 271 k€.
S3E recorded a net loss in 2024.
The headquarters of S3E is located in SAINT-SYMPHORIEN-SUR-COISE (69590), in the department Rhone.
The tax return of S3E 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).
S3E operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.