Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2003-07-17 (22 years)Status: ActiveBusiness sector: Autres commerces de détail spécialisés diversLocation: RIBERAC (24600), Dordogne
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
TIP - TOP : revenue, balance sheet and financial ratios
TIP - TOP is a French company
founded 22 years ago,
specialized in the sector Autres commerces de détail spécialisés divers.
Based in RIBERAC (24600),
this company of category PME
shows in 2016 a revenue of 715 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, TIP - TOP generates positive net income of 47 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 24 k€ -> 47 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
47 056 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 121%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
121.039%
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
29.959%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2021
2022
2023
2024
2025
Debt ratio
0.0
47.265
116.951
147.397
101.861
146.981
121.039
Financial autonomy
37.255
39.787
32.283
28.621
32.923
27.377
29.959
Repayment capacity
0.0
None
None
None
None
None
None
Cash flow / Revenue
8.185%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
121.042025
2023
2024
2025
Q1: 2.28
Med: 17.74
Q3: 58.59
Watch
In 2025, the debt ratio of TIP - TOP (121.04) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
29.96%2025
2023
2024
2025
Q1: 14.96%
Med: 44.15%
Q3: 66.96%
Average-15 pts over 3 years
In 2025, the financial autonomy of TIP - TOP (30.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 214.40. 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
214.401
Liquidity indicators evolution TIP - TOP
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2021
2022
2023
2024
2025
Liquidity ratio
157.148
142.392
234.739
240.166
227.919
230.537
214.401
Interest coverage
16.423
None
None
None
None
None
None
Sector positioning
Liquidity ratio
214.42025
2023
2024
2025
Q1: 146.99
Med: 244.87
Q3: 415.18
Average-8 pts over 3 years
In 2025, the liquidity ratio of TIP - TOP (214.40) 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.
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 TIP - TOP
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2021
2022
2023
2024
2025
Operating WCR
372 730 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
150
0
0
0
0
0
0
Customer payment term (days)
44
0
0
0
0
0
0
Supplier payment term (days)
124
0
0
0
0
0
0
Positioning of TIP - TOP in its sector
Comparison with sector Autres commerces de détail spécialisés divers
Valuation estimate
Based on 83 transactions of similar company sales
in 2025,
the value of TIP - TOP is estimated at
174 268 €
(range 65 841€ - 256 737€).
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 value2025
83 tx
65k€174k€256k€
174 268 €Range: 65 841€ - 256 737€
NAF 5 année 2025
Valuation method used
Net Income Multiple
47 056 €
×
3.7x
=174 268 €
Range: 65 841€ - 256 737€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 83 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 (Autres commerces de détail spécialisés divers)
Compare TIP - TOP with other companies in the same sector:
Yes, TIP - TOP generated a net profit of 47 k€ in 2025.
Where is the headquarters of TIP - TOP ?
The headquarters of TIP - TOP is located in RIBERAC (24600), in the department Dordogne.
Where to find the tax return of TIP - TOP ?
The tax return of TIP - 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 TIP - TOP operate?
TIP - TOP operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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