SIREN : 795286822
TOP KEY is a French company founded 12 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in SAINT-BERTHEVIN (53940), this company of category PME shows in 2024 a revenue of 356 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 355 888 € | 504 582 € | 644 930 € | 654 690 € | 504 743 € | 508 987 € | 472 904 € | 1 235 € | 221 089 € |
| Net income | 17 025 € | 35 128 € | -15 916 € | 17 803 € | -14 065 € | 10 528 € | 9 235 € | -6 984 € | -35 224 € |
| EBITDA | -3 945 € | 11 342 € | 15 656 € | 18 108 € | -14 094 € | 11 608 € | 8 668 € | -4 126 € | -32 980 € |
| Net margin | 4.8% | 7.0% | -2.5% | 2.7% | -2.8% | 2.1% | 2.0% | -565.5% | -15.9% |
In 2024, TOP KEY achieves revenue of 356 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.1%. Significant drop of -29% vs 2023. After deducting consumption (0 €), gross margin stands at 356 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -4 k€, representing -1.1% of revenue. Warning negative scissor effect: despite revenue change (-29%), EBITDA varies by -135%, reducing margin by 3.4 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 17 k€, i.e. 4.8% of revenue. This profit can be retained or distributed to shareholders.
355 888 €
355 888 €
-3 945 €
17 837 €
17 025 €
-1.1%
The debt ratio (= Financial debt / Equity x 100) stands at -10350%. 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 -1%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
-10350.205%
-0.932%
-1.421%
-159.807
In 2024, the debt ratio of TOP KEY (-10350.20) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of TOP KEY (-0.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of TOP KEY (-159.81) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 2253.76. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
2253.759
-396.629
In 2024, the liquidity ratio of TOP KEY (2253.76) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of TOP KEY (-396.6x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. The company must finance 26 days of gap between collections and payments. Overall, WCR represents 805 days of revenue, i.e. 796 k€ to permanently finance. Over 2016-2024, WCR increased by +714%, requiring additional financing.
795 883 €
45 j
19 j
0 j
805 j
Based on 131 transactions of similar company sales (all years), the value of TOP KEY is estimated at 98 725 € (range 44 786€ - 210 405€). The price/revenue ratio is 0.36x (conservative valuation). 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.
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This estimate is based on the analysis of 131 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare TOP KEY with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités de soutien aux entreprises n.c.a.
The revenue of TOP KEY in 2024 is 356 k€.
Yes, TOP KEY generated a net profit of 17 k€ in 2024.
The headquarters of TOP KEY is located in SAINT-BERTHEVIN (53940), in the department Mayenne.
The tax return of TOP KEY 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).
TOP KEY operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.