Employees: 02 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1994-04-15 (32 years)Status: ActiveBusiness sector: Commerce et réparation de motocyclesLocation: SAINT-PAUL-LES-DAX (40990), Landes
TOP BIKES : revenue, balance sheet and financial ratios
TOP BIKES is a French company
founded 32 years ago,
specialized in the sector Commerce et réparation de motocycles.
Based in SAINT-PAUL-LES-DAX (40990),
this company of category PME
shows in 2019 a revenue of 1.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, TOP BIKES generates positive net income of 64 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 28 k€ -> 64 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
64 130 €
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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 47%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 37%. 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
46.605%
Financial autonomy (2025)
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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
37.285%
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
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
82.54
59.949
53.685
75.023
56.413
40.933
41.85
34.101
43.7
46.605
Financial autonomy
36.905
36.921
36.208
33.952
40.99
49.99
51.619
38.14
39.473
37.285
Repayment capacity
3.283
3.18
5.542
5.891
None
None
None
None
None
None
Cash flow / Revenue
3.813%
3.194%
1.742%
2.389%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
46.62025
2023
2024
2025
Q1: 6.46
Med: 26.62
Q3: 81.83
Average+16 pts over 3 years
In 2025, the debt ratio of TOP BIKES (46.60) 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
37.28%2025
2023
2024
2025
Q1: 24.52%
Med: 46.26%
Q3: 63.99%
Average-14 pts over 3 years
In 2025, the financial autonomy of TOP BIKES (37.3%) 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 220.85. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
220.854
Liquidity indicators evolution TOP BIKES
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
310.31
246.202
215.685
232.443
263.771
327.221
362.189
201.093
229.05
220.854
Interest coverage
6.116
4.93
8.764
5.586
None
None
None
None
None
None
Sector positioning
Liquidity ratio
220.852025
2023
2024
2025
Q1: 179.0
Med: 238.48
Q3: 385.79
Average
In 2025, the liquidity ratio of TOP BIKES (220.85) 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)
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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 TOP BIKES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
163 836 €
272 488 €
330 152 €
379 782 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
84
101
119
126
0
0
0
0
0
0
Customer payment term (days)
6
14
9
16
0
0
0
0
0
0
Supplier payment term (days)
32
53
69
67
0
0
0
0
0
0
Positioning of TOP BIKES in its sector
Comparison with sector Commerce et réparation de motocycles
Valuation estimate
Based on 137 transactions of similar company sales
(all years),
the value of TOP BIKES is estimated at
165 060 €
(range 98 511€ - 431 561€).
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.
Estimated enterprise value2025
137 transactions
98k€165k€431k€
165 060 €Range: 98 511€ - 431 561€
NAF 5 all-time
Valuation method used
Net Income Multiple
64 130 €
×
2.6x
=165 060 €
Range: 98 511€ - 431 561€
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 137 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 (Commerce et réparation de motocycles)
Compare TOP BIKES with other companies in the same sector:
Yes, TOP BIKES generated a net profit of 64 k€ in 2025.
Where is the headquarters of TOP BIKES ?
The headquarters of TOP BIKES is located in SAINT-PAUL-LES-DAX (40990), in the department Landes.
Where to find the tax return of TOP BIKES ?
The tax return of TOP BIKES 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 BIKES operate?
TOP BIKES operates in the sector Commerce et réparation de motocycles (NAF code 45.40Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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