TOP PVC : revenue, balance sheet and financial ratios

TOP PVC is a French company founded 30 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in COURNON-D'AUVERGNE (63800), this company of category PME shows in 2021 a revenue of 1.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - TOP PVC (SIREN 401546700)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 1 552 059 € 1 397 278 € N/C 1 769 023 € 1 359 708 € 1 514 719 €
Net income 44 889 € -10 089 € -1 661 € 1 076 € 103 044 € 499 € 27 269 €
EBITDA N/C -42 889 € -35 006 € N/C 61 253 € -20 236 € 16 640 €
Net margin N/C -0.7% -0.1% N/C 5.8% 0.0% 1.8%

Revenue and income statement

In 2022, TOP PVC generates positive net income of 45 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2022: 27 k€ -> 45 k€.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

44 889 €

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 92%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 21%. The balance between equity and debt is satisfactory.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

92.347%

Financial autonomy (2022) ?
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

20.59%

Asset age ratio (2022) ?
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

23.3%

Solvency indicators evolution
TOP PVC

Sector positioning

Debt ratio
92.35 2022
2020
2021
2022
Q1: 2.08
Med: 22.33
Q3: 68.44
Average

In 2022, the debt ratio of TOP PVC (92.35) 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
20.59% 2022
2020
2021
2022
Q1: 22.65%
Med: 41.5%
Q3: 58.44%
Average -8 pts over 3 years

In 2022, the financial autonomy of TOP PVC (20.6%) 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
-7.15 years 2021
2020
2021
Q1: 0.0 years
Med: 0.7 years
Q3: 2.54 years
Excellent

In 2021, the repayment capacity of TOP PVC (-7.15) 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 136.37. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

136.373

Liquidity indicators evolution
TOP PVC

Sector positioning

Liquidity ratio
136.37 2022
2020
2021
2022
Q1: 153.17
Med: 216.22
Q3: 306.51
Watch -8 pts over 3 years

In 2022, the liquidity ratio of TOP PVC (136.37) 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
-0.43x 2021
2020
2021
Q1: 0.0x
Med: 0.79x
Q3: 3.77x
Average

In 2021, the interest coverage of TOP PVC (-0.4x) 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. Average customer payment term: 125 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 112 days. The company must finance 13 days of gap between collections and payments.

Operating WCR (2022) ?
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 (2022) ?
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

125 j

Supplier credit (2022) ?
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

112 j

Inventory turnover (2022) ?
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 PVC

Positioning of TOP PVC in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (45 transactions). This range of 16 523€ to 112 973€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
16k€ 37k€ 112k€
37 757 € Range: 16 523€ - 112 973€
NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 45 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) de bois et de matériaux de construction )

Compare TOP PVC with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about TOP PVC

What is the revenue of TOP PVC ?

The revenue of TOP PVC in 2021 is 1.6 M€.

Is TOP PVC profitable?

Yes, TOP PVC generated a net profit of 45 k€ in 2022.

Where is the headquarters of TOP PVC ?

The headquarters of TOP PVC is located in COURNON-D'AUVERGNE (63800), in the department Puy-de-Dome.

Where to find the tax return of TOP PVC ?

The tax return of TOP PVC 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 PVC operate?

TOP PVC operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.