ELLE EST AU TOP : revenue, balance sheet and financial ratios

ELLE EST AU TOP is a French company founded 16 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PARIS (75001), this company of category PME shows in 2014 a revenue of 8 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ELLE EST AU TOP (SIREN 520863259)
Indicator 2016 2015 2014 2013
Revenue N/C N/C 7 500 € 88 016 €
Net income -49 903 € -395 900 € -57 712 € -44 802 €
EBITDA N/C N/C -46 866 € -44 586 €
Net margin N/C N/C -769.5% -50.9%

Revenue and income statement

In 2016, ELLE EST AU TOP records a net loss of 50 k€. This deficit will reduce equity on the balance sheet.

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-49 903 €

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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 -66%. 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 -488%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-66.305%

Financial autonomy (2016) ?
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

-488.087%

Asset age ratio (2016) ?
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

70.5%

Solvency indicators evolution
ELLE EST AU TOP

Sector positioning

Debt ratio
-66.31 2016
2014
2015
2016
Q1: 0.0
Med: 3.31
Q3: 39.32
Excellent

In 2016, the debt ratio of ELLE EST AU TOP (-66.31) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-488.09% 2016
2014
2015
2016
Q1: 4.52%
Med: 37.2%
Q3: 70.57%
Average

In 2016, the financial autonomy of ELLE EST AU TOP (-488.1%) 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
0.0 years 2014
2014
Q1: 0.0 years
Med: 0.0 years
Q3: 0.22 years
Excellent

In 2014, the repayment capacity of ELLE EST AU TOP (0.00) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 34.62. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

34.623

Liquidity indicators evolution
ELLE EST AU TOP

Sector positioning

Liquidity ratio
34.62 2016
2014
2015
2016
Q1: 132.67
Med: 253.04
Q3: 611.89
Average

In 2016, the liquidity ratio of ELLE EST AU TOP (34.62) 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 2014
2014
Q1: 0.0x
Med: 0.0x
Q3: 0.0x
Average

In 2014, the interest coverage of ELLE EST AU TOP (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 (2016) ?
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 (2016) ?
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 (2016) ?
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 (2016) ?
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
ELLE EST AU TOP

Positioning of ELLE EST AU TOP in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Similar companies (Conseil pour les affaires et autres conseils de gestion)

Compare ELLE EST AU TOP with other companies in the same sector:

Frequently asked questions about ELLE EST AU TOP

What is the revenue of ELLE EST AU TOP ?

The revenue of ELLE EST AU TOP in 2014 is 8 k€.

Is ELLE EST AU TOP profitable?

ELLE EST AU TOP recorded a net loss in 2016.

Where is the headquarters of ELLE EST AU TOP ?

The headquarters of ELLE EST AU TOP is located in PARIS (75001), in the department Paris.

Where to find the tax return of ELLE EST AU TOP ?

The tax return of ELLE EST AU TOP 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 ELLE EST AU TOP operate?

ELLE EST AU TOP operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.