TOP JARDIN : revenue, balance sheet and financial ratios

TOP JARDIN is a French company founded 4 years ago, specialized in the sector Intermédiaires du commerce en matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis. Based in IGON (64800), 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 JARDIN (SIREN 904732351)
Indicator 2024 2023 2022
Revenue N/C 1 094 178 € 568 336 €
Net income 0 € 95 697 € 119 242 €
EBITDA N/C 136 546 € 156 102 €
Net margin N/C 8.7% 21.0%

Revenue and income statement

In 2024, TOP JARDIN records a net loss of 0 €. This deficit will reduce equity on the balance sheet. Change over 2022-2023: 119 k€ -> 0 €.

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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 72%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

72.224%

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

11.434%

Solvency indicators evolution
TOP JARDIN

Sector positioning

Debt ratio
72.22 2024
2022
2023
2024
Q1: 0.07
Med: 12.3
Q3: 55.22
Average +17 pts over 3 years

In 2024, the debt ratio of TOP JARDIN (72.22) 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
11.43% 2024
2022
2023
2024
Q1: 17.95%
Med: 39.2%
Q3: 66.14%
Average

In 2024, the financial autonomy of TOP JARDIN (11.4%) 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
2.57 years 2023
2022
2023
Q1: 0.0 years
Med: 0.25 years
Q3: 3.57 years
Average +28 pts over 2 years

In 2023, the repayment capacity of TOP JARDIN (2.57) 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 127.02. 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

127.018

Liquidity indicators evolution
TOP JARDIN

Sector positioning

Liquidity ratio
127.02 2024
2022
2023
2024
Q1: 140.25
Med: 225.0
Q3: 462.66
Watch

In 2024, the liquidity ratio of TOP JARDIN (127.02) 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.

Interest coverage
0.53x 2023
2022
2023
Q1: 0.0x
Med: 0.21x
Q3: 6.18x
Good +22 pts over 2 years

In 2023, the interest coverage of TOP JARDIN (0.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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 JARDIN

Positioning of TOP JARDIN in its sector

Comparison with sector Intermédiaires du commerce en matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis

Similar companies (Intermédiaires du commerce en matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis)

Compare TOP JARDIN with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis

Frequently asked questions about TOP JARDIN

What is the revenue of TOP JARDIN ?

The revenue of TOP JARDIN in 2023 is 1.1 M€.

Is TOP JARDIN profitable?

Yes, TOP JARDIN generated a net profit of 96 k€ in 2023.

Where is the headquarters of TOP JARDIN ?

The headquarters of TOP JARDIN is located in IGON (64800), in the department Pyrenees-Atlantiques.

Where to find the tax return of TOP JARDIN ?

The tax return of TOP JARDIN 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 JARDIN operate?

TOP JARDIN operates in the sector Intermédiaires du commerce en matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis (NAF code 46.11Z). See the 'Sector positioning' section above to compare the company with its competitors.