TOP SUD MANUTENTION : revenue, balance sheet and financial ratios

TOP SUD MANUTENTION is a French company founded 22 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in PESSAC (33600), this company of category PME shows in 2021 a revenue of 7.9 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 SUD MANUTENTION (SIREN 453486383)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 7 880 864 € 7 432 017 € 8 520 805 € 8 875 931 € 6 585 366 € 6 934 075 €
Net income -788 980 € -147 003 € 212 700 € 27 791 € 125 847 € 174 253 € 260 118 € 311 323 €
EBITDA N/C N/C -43 388 € 86 303 € 266 600 € 567 253 € 197 600 € 439 027 €
Net margin N/C N/C 2.7% 0.4% 1.5% 2.0% 3.9% 4.5%

Revenue and income statement

In 2024, TOP SUD MANUTENTION records a net loss of 789 k€. This deficit will reduce equity on the balance sheet.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-788 980 €

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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 34%. 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

3.538%

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

34.422%

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

29.9%

Solvency indicators evolution
TOP SUD MANUTENTION

Sector positioning

Debt ratio
3.54 2024
2021
2023
2024
Q1: 0.04
Med: 9.13
Q3: 39.41
Good +6 pts over 3 years

In 2024, the debt ratio of TOP SUD MANUTENTION (3.54) 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
34.42% 2024
2021
2023
2024
Q1: 27.43%
Med: 48.79%
Q3: 66.47%
Average -42 pts over 3 years

In 2024, the financial autonomy of TOP SUD MANUTENTION (34.4%) 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
-0.66 years 2021
2021
Q1: 0.0 years
Med: 0.09 years
Q3: 1.85 years
Excellent

In 2021, the repayment capacity of TOP SUD MANUTENTION (-0.66) 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 154.36. 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

154.362

Liquidity indicators evolution
TOP SUD MANUTENTION

Sector positioning

Liquidity ratio
154.36 2024
2021
2023
2024
Q1: 169.25
Med: 248.65
Q3: 383.9
Watch -31 pts over 3 years

In 2024, the liquidity ratio of TOP SUD MANUTENTION (154.36) 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
-7.12x 2021
2021
Q1: 0.0x
Med: 0.43x
Q3: 3.12x
Average

In 2021, the interest coverage of TOP SUD MANUTENTION (-7.1x) 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.

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 SUD MANUTENTION

Positioning of TOP SUD MANUTENTION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Similar companies (Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare TOP SUD MANUTENTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about TOP SUD MANUTENTION

What is the revenue of TOP SUD MANUTENTION ?

The revenue of TOP SUD MANUTENTION in 2021 is 7.9 M€.

Is TOP SUD MANUTENTION profitable?

TOP SUD MANUTENTION recorded a net loss in 2024.

Where is the headquarters of TOP SUD MANUTENTION ?

The headquarters of TOP SUD MANUTENTION is located in PESSAC (33600), in the department Gironde.

Where to find the tax return of TOP SUD MANUTENTION ?

The tax return of TOP SUD MANUTENTION 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 SUD MANUTENTION operate?

TOP SUD MANUTENTION operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.