TOP SENTIERS : revenue, balance sheet and financial ratios

TOP SENTIERS is a French company founded 18 years ago, specialized in the sector Construction de routes et autoroutes. Based in FOIX (09000), this company of category PME shows in 2017 a revenue of 490 k€. 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 SENTIERS (SIREN 502157076)
Indicator 2023 2021 2017 2016
Revenue N/C N/C 489 653 € 441 058 €
Net income 288 552 € 134 359 € 10 941 € 1 538 €
EBITDA N/C N/C 12 867 € 6 369 €
Net margin N/C N/C 2.2% 0.3%

Revenue and income statement

In 2023, TOP SENTIERS generates positive net income of 289 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 2 k€ -> 289 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

288 552 €

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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 4%. 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 62%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

4.413%

Financial autonomy (2023) ?
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

61.842%

Asset age ratio (2023) ?
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

56.8%

Solvency indicators evolution
TOP SENTIERS

Sector positioning

Debt ratio
4.41 2023
2017
2021
2023
Q1: 1.52
Med: 22.97
Q3: 75.77
Good -7 pts over 3 years

In 2023, the debt ratio of TOP SENTIERS (4.41) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
61.84% 2023
2017
2021
2023
Q1: 13.06%
Med: 33.51%
Q3: 52.92%
Excellent

In 2023, the financial autonomy of TOP SENTIERS (61.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.78 years 2017
2017
Q1: 0.0 years
Med: 0.25 years
Q3: 1.63 years
Average

In 2017, the repayment capacity of TOP SENTIERS (0.78) 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 254.66. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

254.659

Liquidity indicators evolution
TOP SENTIERS

Sector positioning

Liquidity ratio
254.66 2023
2017
2021
2023
Q1: 138.32
Med: 187.83
Q3: 267.69
Good

In 2023, the liquidity ratio of TOP SENTIERS (254.66) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
6.15x 2017
2017
Q1: 0.0x
Med: 0.41x
Q3: 2.72x
Excellent

In 2017, the interest coverage of TOP SENTIERS (6.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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 (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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 SENTIERS

Positioning of TOP SENTIERS in its sector

Comparison with sector Construction de routes et autoroutes

Valuation estimate

Based on 67 transactions of similar company sales (all years), the value of TOP SENTIERS is estimated at 89 627 € (range 44 492€ - 498 503€). 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 2023
67 tx
44k€ 89k€ 498k€
89 627 € Range: 44 492€ - 498 503€
NAF 5 all-time

Valuation method used

Net Income Multiple
288 552 € × 0.3x = 89 627 €
Range: 44 492€ - 498 503€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 67 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 (Construction de routes et autoroutes)

Compare TOP SENTIERS with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de routes et autoroutes

Frequently asked questions about TOP SENTIERS

What is the revenue of TOP SENTIERS ?

The revenue of TOP SENTIERS in 2017 is 490 k€.

Is TOP SENTIERS profitable?

Yes, TOP SENTIERS generated a net profit of 289 k€ in 2023.

Where is the headquarters of TOP SENTIERS ?

The headquarters of TOP SENTIERS is located in FOIX (09000), in the department Ariege.

Where to find the tax return of TOP SENTIERS ?

The tax return of TOP SENTIERS 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 SENTIERS operate?

TOP SENTIERS operates in the sector Construction de routes et autoroutes (NAF code 42.11Z). See the 'Sector positioning' section above to compare the company with its competitors.