S3O : revenue, balance sheet and financial ratios

S3O is a French company founded 20 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in LA CHAUSSEE-SAINT-VICTOR (41260), this company of category PME shows in 2022 a revenue of 954 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 - S3O (SIREN 488536558)
Indicator 2023 2022 2021 2021 2020 2019 2018 2017 2016
Revenue N/C 954 357 € 427 660 € 859 435 € 1 228 438 € 644 172 € 1 413 729 € 1 329 850 € 1 476 094 €
Net income 20 422 € 9 924 € -5 069 € 15 077 € 8 494 € 53 507 € 56 784 € 13 190 € 44 411 €
EBITDA N/C 11 081 € -4 432 € 22 640 € 17 962 € 58 616 € 68 222 € 14 944 € 55 420 €
Net margin N/C 1.0% -1.2% 1.8% 0.7% 8.3% 4.0% 1.0% 3.0%

Revenue and income statement

In 2023, S3O generates positive net income of 20 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 44 k€ -> 20 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

20 422 €

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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 67%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

66.787%

Financial autonomy (2023) ?
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

29.134%

Asset age ratio (2023) ?
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

38.9%

Solvency indicators evolution
S3O

Sector positioning

Debt ratio
66.79 2023
2021
2022
2023
Q1: 0.06
Med: 12.08
Q3: 50.22
Average +28 pts over 3 years

In 2023, the debt ratio of S3O (66.79) 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
29.13% 2023
2021
2022
2023
Q1: 25.49%
Med: 45.96%
Q3: 64.14%
Average -22 pts over 3 years

In 2023, the financial autonomy of S3O (29.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
12.19 years 2022
2021
2022
Q1: 0.0 years
Med: 0.2 years
Q3: 1.92 years
Average

In 2022, the repayment capacity of S3O (12.19) 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 227.90. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

227.895

Liquidity indicators evolution
S3O

Sector positioning

Liquidity ratio
227.9 2023
2021
2022
2023
Q1: 167.11
Med: 236.7
Q3: 364.74
Average +11 pts over 3 years

In 2023, the liquidity ratio of S3O (227.90) 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.

Interest coverage
0.0x 2022
2021
2022
Q1: 0.0x
Med: 0.61x
Q3: 3.81x
Average

In 2022, the interest coverage of S3O (0.0x) 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.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

0 j

Inventory turnover (2023) ?
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 and payment terms evolution
S3O

Positioning of S3O in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 11 739€ to 56 537€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
11k€ 16k€ 56k€
16 796 € Range: 11 739€ - 56 537€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare S3O with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about S3O

What is the revenue of S3O ?

The revenue of S3O in 2022 is 954 k€.

Is S3O profitable?

Yes, S3O generated a net profit of 20 k€ in 2023.

Where is the headquarters of S3O ?

The headquarters of S3O is located in LA CHAUSSEE-SAINT-VICTOR (41260), in the department Loir-et-Cher.

Where to find the tax return of S3O ?

The tax return of S3O 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 S3O operate?

S3O operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.