TOP DESIGN : revenue, balance sheet and financial ratios

TOP DESIGN is a French company founded 16 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in AUBERVILLIERS (93300), this company of category PME shows in 2022 a revenue of 1.6 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 DESIGN (SIREN 517668679)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 1 626 951 € 661 921 € 548 425 € 151 182 € 206 176 € 1 031 460 € 1 333 812 €
Net income 154 973 € 63 200 € 54 694 € -37 863 € -32 411 € 38 597 € -42 344 € -152 363 € 37 769 €
EBITDA N/C N/C 58 884 € -16 077 € -2 944 € -19 742 € -20 184 € 78 071 € 107 334 €
Net margin N/C N/C 3.4% -5.7% -5.9% 25.5% -20.5% -14.8% 2.8%

Revenue and income statement

In 2024, TOP DESIGN generates positive net income of 155 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 38 k€ -> 155 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

154 973 €

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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 15%. 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 38%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

14.986%

Financial autonomy (2024) ?
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

38.189%

Asset age ratio (2024) ?
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

32.8%

Solvency indicators evolution
TOP DESIGN

Sector positioning

Debt ratio
14.99 2024
2022
2023
2024
Q1: 0.0
Med: 9.7
Q3: 45.52
Average

In 2024, the debt ratio of TOP DESIGN (14.99) 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
38.19% 2024
2022
2023
2024
Q1: 5.54%
Med: 31.66%
Q3: 58.73%
Good +20 pts over 3 years

In 2024, the financial autonomy of TOP DESIGN (38.2%) 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
1.03 years 2022
2022
Q1: 0.0 years
Med: 0.01 years
Q3: 2.58 years
Average

In 2022, the repayment capacity of TOP DESIGN (1.03) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 167.50. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

167.505

Liquidity indicators evolution
TOP DESIGN

Sector positioning

Liquidity ratio
167.5 2024
2022
2023
2024
Q1: 113.32
Med: 190.56
Q3: 357.0
Average +14 pts over 3 years

In 2024, the liquidity ratio of TOP DESIGN (167.50) 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
0.0x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 4.99x
Average

In 2022, the interest coverage of TOP DESIGN (0.0x) 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.

Operating WCR (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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 DESIGN

Positioning of TOP DESIGN in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of TOP DESIGN is estimated at 354 840 € (range 94 280€ - 629 459€). 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 value 2024
124 transactions
94k€ 354k€ 629k€
354 840 € Range: 94 280€ - 629 459€
NAF 5 all-time

Valuation method used

Net Income Multiple
154 973 € × 2.3x = 354 840 €
Range: 94 280€ - 629 460€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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 de gros (commerce interentreprises) d'habillement et de chaussures)

Compare TOP DESIGN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Frequently asked questions about TOP DESIGN

What is the revenue of TOP DESIGN ?

The revenue of TOP DESIGN in 2022 is 1.6 M€.

Is TOP DESIGN profitable?

Yes, TOP DESIGN generated a net profit of 155 k€ in 2024.

Where is the headquarters of TOP DESIGN ?

The headquarters of TOP DESIGN is located in AUBERVILLIERS (93300), in the department Seine-Saint-Denis.

Where to find the tax return of TOP DESIGN ?

The tax return of TOP DESIGN 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 DESIGN operate?

TOP DESIGN operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.