TOP ALU : revenue, balance sheet and financial ratios

TOP ALU is a French company founded 19 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in BOBIGNY (93000), this company of category PME shows in 2020 a revenue of 710 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

Financial history - TOP ALU (SIREN 490608171)
Indicator 2023 2022 2020 2019 2018 2017 2016
Revenue N/C N/C 709 692 € 817 784 € 600 169 € 495 693 € 520 859 €
Net income 0 € 0 € 5 522 € 39 639 € 21 879 € 19 615 € 32 598 €
EBITDA N/C N/C 14 146 € 61 750 € 28 582 € 27 165 € 41 788 €
Net margin N/C N/C 0.8% 4.8% 3.6% 4.0% 6.3%

Revenue and income statement

In 2023, TOP ALU records a net loss of 0 €. This deficit will reduce equity on the balance sheet. Change over 2016-2020: 33 k€ -> 0 €.

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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 47%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

46.87%

Financial autonomy (2023) ?
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

19.733%

Asset age ratio (2023) ?
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

51.7%

Solvency indicators evolution
TOP ALU

Sector positioning

Debt ratio
46.87 2023
2020
2022
2023
Q1: 2.51
Med: 20.62
Q3: 66.76
Average -8 pts over 3 years

In 2023, the debt ratio of TOP ALU (46.87) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
19.73% 2023
2020
2022
2023
Q1: 23.86%
Med: 44.0%
Q3: 61.56%
Average -14 pts over 3 years

In 2023, the financial autonomy of TOP ALU (19.7%) 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
13.84 years 2020
2020
Q1: 0.0 years
Med: 0.7 years
Q3: 3.66 years
Watch

In 2020, the repayment capacity of TOP ALU (13.84) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 191.87. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

191.871

Liquidity indicators evolution
TOP ALU

Sector positioning

Liquidity ratio
191.87 2023
2020
2022
2023
Q1: 162.68
Med: 229.64
Q3: 336.65
Average

In 2023, the liquidity ratio of TOP ALU (191.87) 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
26.38x 2020
2020
Q1: 0.0x
Med: 0.81x
Q3: 4.7x
Excellent

In 2020, the interest coverage of TOP ALU (26.4x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
TOP ALU

Positioning of TOP ALU in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Similar companies (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare TOP ALU with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about TOP ALU

What is the revenue of TOP ALU ?

The revenue of TOP ALU in 2020 is 710 k€.

Is TOP ALU profitable?

Yes, TOP ALU generated a net profit of 6 k€ in 2020.

Where is the headquarters of TOP ALU ?

The headquarters of TOP ALU is located in BOBIGNY (93000), in the department Seine-Saint-Denis.

Where to find the tax return of TOP ALU ?

The tax return of TOP ALU 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 TOP ALU operate?

TOP ALU operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.