SIREN : 390539419
SARL 3L CONCEPT DECOR is a French company founded 33 years ago, specialized in the sector Commerce de détail de meubles. Based in EVREUX (27000), this company of category PME shows in 2022 a revenue of 631 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
| Indicator | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 630 765 € | 556 764 € | 635 962 € | 468 171 € | 553 701 € | 447 160 € | 571 943 € |
| Net income | 14 780 € | 34 341 € | 5 498 € | 2 068 € | 591 € | 19 750 € | 1 575 € |
| EBITDA | 43 556 € | 57 961 € | 44 731 € | 7 100 € | 15 786 € | 36 380 € | 11 902 € |
| Net margin | 2.3% | 6.2% | 0.9% | 0.4% | 0.1% | 4.4% | 0.3% |
In 2022, SARL 3L CONCEPT DECOR achieves revenue of 631 k€. Revenue is growing positively over 7 years (CAGR: +1.6%). Vs 2021, growth of +13% (557 k€ -> 631 k€). After deducting consumption (232 k€), gross margin stands at 399 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 44 k€, representing 6.9% of revenue. Warning negative scissor effect: despite revenue change (+13%), EBITDA varies by -25%, reducing margin by 3.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 15 k€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.
630 765 €
399 107 €
43 556 €
19 701 €
14 780 €
6.9%
The debt ratio (= Financial debt / Equity x 100) stands at 143%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 6.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
142.767%
26.217%
6.259%
7.841
68.9%
In 2022, the debt ratio of SARL 3L CONCEPT DECOR (142.77) 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 2022, the financial autonomy of SARL 3L CONCEPT DECOR (26.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2022, the repayment capacity of SARL 3L CONCEPT DECOR (7.84) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 129.48. 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 8.9x. Operating income very largely covers interest expenses: high safety margin.
129.478
8.943
In 2022, the liquidity ratio of SARL 3L CONCEPT DECOR (129.48) 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 2022, the interest coverage of SARL 3L CONCEPT DECOR (8.9x) 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: 188 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. The gap of 154 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 58 days (= Average inventory / Cost of goods x 360). WCR is negative (-58 days): operations structurally generate cash. Notable WCR improvement over the period (-997%), freeing up cash.
-100 872 €
188 j
34 j
58 j
-58 j
Based on 61 transactions of similar company sales
in 2022,
the value of SARL 3L CONCEPT DECOR is estimated at
113 170 €
(range 46 491€ - 200 851€).
With an EBITDA of 43 556€, the sector multiple of 2.4x is applied.
The price/revenue ratio is 0.27x
(conservative valuation).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 61 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 SARL 3L CONCEPT DECOR with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail de meubles
The revenue of SARL 3L CONCEPT DECOR in 2022 is 631 k€.
Yes, SARL 3L CONCEPT DECOR generated a net profit of 15 k€ in 2022.
The headquarters of SARL 3L CONCEPT DECOR is located in EVREUX (27000), in the department Eure.
The tax return of SARL 3L CONCEPT DECOR 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).
SARL 3L CONCEPT DECOR operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.