SARL TOP AUTOS : revenue, balance sheet and financial ratios

SARL TOP AUTOS is a French company founded 13 years ago, specialized in the sector Location de courte durée de voitures et de véhicules automobiles légers. Based in SAINT-DENIS (97490), this company of category PME shows in 2019 a revenue of 384 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SARL TOP AUTOS (SIREN 790257414)
Indicator 2019 2018 2017 2016
Revenue 384 468 € 402 261 € 361 871 € 408 605 €
Net income 13 983 € 27 679 € 12 223 € 8 123 €
EBITDA -16 958 € 44 325 € 48 162 € 88 544 €
Net margin 3.6% 6.9% 3.4% 2.0%

Revenue and income statement

In 2019, SARL TOP AUTOS achieves revenue of 384 k€. Activity remains stable over the period (CAGR: -2.0%). Slight decline of -4% vs 2018. After deducting consumption (0 €), gross margin stands at 384 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -17 k€, representing -4.4% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -138%, reducing margin by 15.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 3.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

384 468 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

384 468 €

EBITDA (2019) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-16 958 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-9 429 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

13 983 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-4.4%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 3%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 8.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3.067%

Financial autonomy (2019) ?
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

2.06%

Cash flow / Revenue (2019) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

8.277%

Repayment capacity (2019) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.0

Asset age ratio (2019) ?
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

19.9%

Solvency indicators evolution
SARL TOP AUTOS

Sector positioning

Debt ratio
3.07 2019
2017
2018
2019
Q1: 0.0
Med: 24.16
Q3: 153.51
Good

In 2019, the debt ratio of SARL TOP AUTOS (3.07) 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
2.06% 2019
2017
2018
2019
Q1: 4.56%
Med: 29.63%
Q3: 59.64%
Average

In 2019, the financial autonomy of SARL TOP AUTOS (2.1%) 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 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.02 years
Q3: 2.17 years
Excellent

In 2019, the repayment capacity of SARL TOP AUTOS (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 151.91. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

151.908

Interest coverage (2019) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-3.385

Liquidity indicators evolution
SARL TOP AUTOS

Sector positioning

Liquidity ratio
151.91 2019
2017
2018
2019
Q1: 72.02
Med: 152.46
Q3: 312.25
Average +28 pts over 3 years

In 2019, the liquidity ratio of SARL TOP AUTOS (151.91) 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
-3.38x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 2.69x
Average

In 2019, the interest coverage of SARL TOP AUTOS (-3.4x) 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. Average customer payment term: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Overall, WCR represents 28 days of revenue, i.e. 30 k€ to permanently finance. Over 2016-2019, WCR increased by +129%, requiring additional financing.

Operating WCR (2019) ?
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

30 104 €

Customer credit (2019) ?
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

24 j

Supplier credit (2019) ?
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

25 j

Inventory turnover (2019) ?
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 in days of revenue (2019) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

28 j

WCR and payment terms evolution
SARL TOP AUTOS

Positioning of SARL TOP AUTOS in its sector

Comparison with sector Location de courte durée de voitures et de véhicules automobiles légers

Valuation estimate

Based on 57 transactions of similar company sales in 2019, the value of SARL TOP AUTOS is estimated at 753 970 € (range 408 803€ - 928 693€). The price/revenue ratio is 2.38x (premium 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.

Estimated enterprise value 2019
57 tx
408k€ 753k€ 928k€
753 970 € Range: 408 803€ - 928 693€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
384 468 € × 2.38x
Estimation 913 561 €
423 892€ - 1 140 016€
Net Income Multiple 20%
13 983 € × 36.8x
Estimation 514 584 €
386 172€ - 611 708€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 57 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 (Location de courte durée de voitures et de véhicules automobiles légers)

Compare SARL TOP AUTOS with other companies in the same sector:

Voir toutes les statistiques du secteur Location de courte durée de voitures et de véhicules automobiles légers

Frequently asked questions about SARL TOP AUTOS

What is the revenue of SARL TOP AUTOS ?

The revenue of SARL TOP AUTOS in 2019 is 384 k€.

Is SARL TOP AUTOS profitable?

Yes, SARL TOP AUTOS generated a net profit of 14 k€ in 2019.

Where is the headquarters of SARL TOP AUTOS ?

The headquarters of SARL TOP AUTOS is located in SAINT-DENIS (97490), in the department La Reunion.

Where to find the tax return of SARL TOP AUTOS ?

The tax return of SARL TOP AUTOS 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 SARL TOP AUTOS operate?

SARL TOP AUTOS operates in the sector Location de courte durée de voitures et de véhicules automobiles légers (NAF code 77.11A). See the 'Sector positioning' section above to compare the company with its competitors.