DAY-VINE SHOES : revenue, balance sheet and financial ratios

DAY-VINE SHOES is a French company founded 10 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in AUBERVILLIERS (93300), this company of category PME shows in 2020 a revenue of 3.7 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 - DAY-VINE SHOES (SIREN 817632763)
Indicator 2024 2021 2020 2019 2018 2017
Revenue N/C N/C 3 654 503 € 4 069 596 € 3 239 133 € 2 694 305 €
Net income 19 786 € 126 773 € 157 235 € 143 258 € 108 856 € 85 596 €
EBITDA N/C N/C 220 813 € 196 589 € 154 469 € 122 732 €
Net margin N/C N/C 4.3% 3.5% 3.4% 3.2%

Revenue and income statement

In 2024, DAY-VINE SHOES generates positive net income of 20 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 86 k€ -> 20 k€.

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

19 786 €

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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 0%. 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 13%. 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

0.0%

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

13.195%

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

25.9%

Solvency indicators evolution
DAY-VINE SHOES

Sector positioning

Debt ratio
0.0 2024
2020
2021
2024
Q1: 0.0
Med: 9.7
Q3: 45.52
Excellent

In 2024, the debt ratio of DAY-VINE SHOES (0.00) 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.

Financial autonomy
13.2% 2024
2020
2021
2024
Q1: 5.54%
Med: 31.66%
Q3: 58.73%
Average -25 pts over 3 years

In 2024, the financial autonomy of DAY-VINE SHOES (13.2%) 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
0.12 years 2020
2020
Q1: -0.0 years
Med: 0.0 years
Q3: 1.71 years
Average

In 2020, the repayment capacity of DAY-VINE SHOES (0.12) 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 107.39. 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

107.392

Liquidity indicators evolution
DAY-VINE SHOES

Sector positioning

Liquidity ratio
107.39 2024
2020
2021
2024
Q1: 113.32
Med: 190.56
Q3: 357.0
Watch -12 pts over 3 years

In 2024, the liquidity ratio of DAY-VINE SHOES (107.39) 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
0.0x 2020
2020
Q1: 0.0x
Med: 0.0x
Q3: 1.3x
Average

In 2020, the interest coverage of DAY-VINE SHOES (0.0x) 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: 878 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9917 days. Excellent situation: suppliers finance 9039 days of the operating cycle (retail model).

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

878 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

9917 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
DAY-VINE SHOES

Positioning of DAY-VINE SHOES in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of DAY-VINE SHOES is estimated at 45 303 € (range 12 037€ - 80 365€). 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.

Estimated enterprise value 2024
124 transactions
12k€ 45k€ 80k€
45 303 € Range: 12 037€ - 80 365€
NAF 5 all-time

Valuation method used

Net Income Multiple
19 786 € × 2.3x = 45 304 €
Range: 12 037€ - 80 366€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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) d'habillement et de chaussures)

Compare DAY-VINE SHOES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Frequently asked questions about DAY-VINE SHOES

What is the revenue of DAY-VINE SHOES ?

The revenue of DAY-VINE SHOES in 2020 is 3.7 M€.

Is DAY-VINE SHOES profitable?

Yes, DAY-VINE SHOES generated a net profit of 20 k€ in 2024.

Where is the headquarters of DAY-VINE SHOES ?

The headquarters of DAY-VINE SHOES is located in AUBERVILLIERS (93300), in the department Seine-Saint-Denis.

Where to find the tax return of DAY-VINE SHOES ?

The tax return of DAY-VINE SHOES 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 DAY-VINE SHOES operate?

DAY-VINE SHOES operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.