TOP COMMUNICATIONS SERVICES : revenue, balance sheet and financial ratios

TOP COMMUNICATIONS SERVICES is a French company founded 38 years ago, specialized in the sector Photocopie, préparation de documents et autres activités spécialisées de soutien de bureau. Based in PARIS (75017), this company of category PME shows in 2023 a revenue of 1.1 M€. 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 COMMUNICATIONS SERVICES (SIREN 342907656)
Indicator 2023 2022 2020 2019 2018 2017 2016
Revenue 1 065 589 € 1 273 369 € 885 207 € 1 265 571 € 1 486 666 € 1 591 893 € 1 503 888 €
Net income 14 003 € 37 415 € -120 732 € 31 980 € 73 724 € 44 209 € 3 262 €
EBITDA -1 946 € 28 841 € -101 192 € 67 497 € 109 349 € 98 110 € 63 949 €
Net margin 1.3% 2.9% -13.6% 2.5% 5.0% 2.8% 0.2%

Revenue and income statement

In 2023, TOP COMMUNICATIONS SERVICES achieves revenue of 1.1 M€. Activity remains stable over the period (CAGR: -4.8%). Significant drop of -16% vs 2022. After deducting consumption (222 k€), gross margin stands at 843 k€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2 k€, representing -0.2% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -107%, reducing margin by 2.4 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. 1.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 065 589 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

843 458 €

EBITDA (2023) ?
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

-1 946 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-30 516 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

14 003 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.2%

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 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

39.735%

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

49.389%

Cash flow / Revenue (2023) ?
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

-0.301%

Repayment capacity (2023) ?
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

-73.303

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

16.6%

Solvency indicators evolution
TOP COMMUNICATIONS SERVICES

Sector positioning

Debt ratio
39.73 2023
2020
2022
2023
Q1: 0.0
Med: 11.44
Q3: 58.88
Average +7 pts over 3 years

In 2023, the debt ratio of TOP COMMUNICATIONS SERVICES (39.73) 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
49.39% 2023
2020
2022
2023
Q1: 4.43%
Med: 29.97%
Q3: 58.45%
Good -8 pts over 3 years

In 2023, the financial autonomy of TOP COMMUNICATIONS SERVICES (49.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-73.3 years 2023
2020
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.46 years
Excellent

In 2023, the repayment capacity of TOP COMMUNICATIONS SERVICES (-73.30) 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 167.34. 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

167.339

Interest coverage (2023) ?
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

-397.431

Liquidity indicators evolution
TOP COMMUNICATIONS SERVICES

Sector positioning

Liquidity ratio
167.34 2023
2020
2022
2023
Q1: 113.69
Med: 196.37
Q3: 372.53
Average -17 pts over 3 years

In 2023, the liquidity ratio of TOP COMMUNICATIONS SERVICES (167.34) 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
-397.43x 2023
2020
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.46x
Watch

In 2023, the interest coverage of TOP COMMUNICATIONS SERVICES (-397.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 160 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 88 days. The gap of 72 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 154 days of revenue, i.e. 456 k€ to permanently finance.

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

455 923 €

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

160 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

88 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

16 j

WCR in days of revenue (2023) ?
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

154 j

WCR and payment terms evolution
TOP COMMUNICATIONS SERVICES

Positioning of TOP COMMUNICATIONS SERVICES in its sector

Comparison with sector Photocopie, préparation de documents et autres activités spécialisées de soutien de bureau

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (41 transactions). This range of 101 140€ to 354 138€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
101k€ 159k€ 354k€
159 367 € Range: 101 140€ - 354 138€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 41 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 (Photocopie, préparation de documents et autres activités spécialisées de soutien de bureau)

Compare TOP COMMUNICATIONS SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Photocopie, préparation de documents et autres activités spécialisées de soutien de bureau

Frequently asked questions about TOP COMMUNICATIONS SERVICES

What is the revenue of TOP COMMUNICATIONS SERVICES ?

The revenue of TOP COMMUNICATIONS SERVICES in 2023 is 1.1 M€.

Is TOP COMMUNICATIONS SERVICES profitable?

Yes, TOP COMMUNICATIONS SERVICES generated a net profit of 14 k€ in 2023.

Where is the headquarters of TOP COMMUNICATIONS SERVICES ?

The headquarters of TOP COMMUNICATIONS SERVICES is located in PARIS (75017), in the department Paris.

Where to find the tax return of TOP COMMUNICATIONS SERVICES ?

The tax return of TOP COMMUNICATIONS SERVICES 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 COMMUNICATIONS SERVICES operate?

TOP COMMUNICATIONS SERVICES operates in the sector Photocopie, préparation de documents et autres activités spécialisées de soutien de bureau (NAF code 82.19Z). See the 'Sector positioning' section above to compare the company with its competitors.