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TOP GRAPHIC : revenue, balance sheet and financial ratios

TOP GRAPHIC is a French company founded 39 years ago, specialized in the sector Autre imprimerie (labeur). Based in ESLETTES (76710), this company of category PME shows in 2018 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 GRAPHIC (SIREN 339080053)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue N/C N/C N/C N/C N/C N/C 1 119 922 €
Net income 54 631 € 66 683 € 29 653 € -115 007 € -107 867 € 23 949 € 50 407 €
EBITDA N/C N/C N/C N/C N/C N/C 82 705 €
Net margin N/C N/C N/C N/C N/C N/C 4.5%

Revenue and income statement

In 2024, TOP GRAPHIC generates positive net income of 55 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2024: 50 k€ -> 55 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

54 631 €

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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 66%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 22%. 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

65.748%

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

22.18%

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

6.3%

Solvency indicators evolution
TOP GRAPHIC

Sector positioning

Debt ratio
65.75 2024
2022
2023
2024
Q1: 5.12
Med: 26.51
Q3: 66.87
Average +50 pts over 3 years

In 2024, the debt ratio of TOP GRAPHIC (65.75) 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
22.18% 2024
2022
2023
2024
Q1: 25.34%
Med: 46.02%
Q3: 64.29%
Average

In 2024, the financial autonomy of TOP GRAPHIC (22.2%) 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 150.05. 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

150.052

Liquidity indicators evolution
TOP GRAPHIC

Sector positioning

Liquidity ratio
150.05 2024
2022
2023
2024
Q1: 152.31
Med: 225.93
Q3: 353.87
Watch

In 2024, the liquidity ratio of TOP GRAPHIC (150.05) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

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 GRAPHIC

Positioning of TOP GRAPHIC in its sector

Comparison with sector Autre imprimerie (labeur)

Valuation estimate

Based on 72 transactions of similar company sales (all years), the value of TOP GRAPHIC is estimated at 388 919 € (range 133 230€ - 865 230€). 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 value 2024
72 tx
133k€ 388k€ 865k€
388 919 € Range: 133 230€ - 865 230€
NAF 5 all-time

Valuation method used

Net Income Multiple
54 631 € × 7.1x = 388 920 €
Range: 133 230€ - 865 230€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 72 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 (Autre imprimerie (labeur))

Compare TOP GRAPHIC with other companies in the same sector:

Frequently asked questions about TOP GRAPHIC

What is the revenue of TOP GRAPHIC ?

The revenue of TOP GRAPHIC in 2018 is 1.1 M€.

Is TOP GRAPHIC profitable?

Yes, TOP GRAPHIC generated a net profit of 55 k€ in 2024.

Where is the headquarters of TOP GRAPHIC ?

The headquarters of TOP GRAPHIC is located in ESLETTES (76710), in the department Seine-Maritime.

Where to find the tax return of TOP GRAPHIC ?

The tax return of TOP GRAPHIC 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 GRAPHIC operate?

TOP GRAPHIC operates in the sector Autre imprimerie (labeur) (NAF code 18.12Z). See the 'Sector positioning' section above to compare the company with its competitors.