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SUPER 3 B : revenue, balance sheet and financial ratios

SUPER 3 B is a French company founded 31 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in BREST (29200), this company of category PME shows in 2016 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

Financial history - SUPER 3 B (SIREN 399254713)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C N/C N/C 1 230 660 €
Net income -12 175 € 225 849 € 2 161 219 € 465 311 € 171 004 € 705 387 € 672 226 € 237 298 € 186 674 € 101 790 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C N/C 156 596 €
Net margin N/C N/C N/C N/C N/C N/C N/C N/C N/C 8.3%

Revenue and income statement

In 2025, SUPER 3 B records a net loss of 12 k€. This deficit will reduce equity on the balance sheet.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-12 175 €

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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 8%. 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 87%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

8.131%

Financial autonomy (2025) ?
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

87.465%

Asset age ratio (2025) ?
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

44.2%

Solvency indicators evolution
SUPER 3 B

Sector positioning

Debt ratio
8.13 2025
2023
2024
2025
Q1: 0.0
Med: 14.83
Q3: 83.67
Good -12 pts over 3 years

In 2025, the debt ratio of SUPER 3 B (8.13) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
87.47% 2025
2023
2024
2025
Q1: 4.27%
Med: 32.31%
Q3: 62.93%
Excellent

In 2025, the financial autonomy of SUPER 3 B (87.5%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1262.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

1262.75

Liquidity indicators evolution
SUPER 3 B

Sector positioning

Liquidity ratio
1262.75 2025
2023
2024
2025
Q1: 96.84
Med: 175.43
Q3: 399.11
Excellent

In 2025, the liquidity ratio of SUPER 3 B (1262.75) 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.

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 (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
SUPER 3 B

Positioning of SUPER 3 B in its sector

Comparison with sector Autres activités récréatives et de loisirs

Similar companies (Autres activités récréatives et de loisirs)

Compare SUPER 3 B with other companies in the same sector:

Frequently asked questions about SUPER 3 B

What is the revenue of SUPER 3 B ?

The revenue of SUPER 3 B in 2016 is 1.2 M€.

Is SUPER 3 B profitable?

SUPER 3 B recorded a net loss in 2025.

Where is the headquarters of SUPER 3 B ?

The headquarters of SUPER 3 B is located in BREST (29200), in the department Finistere.

Where to find the tax return of SUPER 3 B ?

The tax return of SUPER 3 B 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 SUPER 3 B operate?

SUPER 3 B 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.