DUAL TIME : revenue, balance sheet and financial ratios

DUAL TIME is a French company founded 10 years ago, specialized in the sector Vente à distance sur catalogue spécialisé. Based in REIMS (51100), this company of category PME shows in 2019 a revenue of 1.3 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 - DUAL TIME (SIREN 819631938)
Indicator 2023 2022 2021 2019 2018
Revenue N/C N/C N/C 1 265 900 € 1 003 944 €
Net income 10 021 € 160 261 € -12 028 € 50 485 € 37 348 €
EBITDA N/C N/C N/C 66 011 € 54 400 €
Net margin N/C N/C N/C 4.0% 3.7%

Revenue and income statement

In 2023, DUAL TIME generates positive net income of 10 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2023: 37 k€ -> 10 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

10 021 €

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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 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 61%. 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

51.384%

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

61.035%

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

57.6%

Solvency indicators evolution
DUAL TIME

Sector positioning

Debt ratio
51.38 2023
2021
2022
2023
Q1: 0.0
Med: 4.75
Q3: 67.01
Average

In 2023, the debt ratio of DUAL TIME (51.38) 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
61.03% 2023
2021
2022
2023
Q1: 0.0%
Med: 22.86%
Q3: 53.34%
Excellent +9 pts over 3 years

In 2023, the financial autonomy of DUAL TIME (61.0%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1238.06. 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

1238.059

Liquidity indicators evolution
DUAL TIME

Sector positioning

Liquidity ratio
1238.06 2023
2021
2022
2023
Q1: 109.8
Med: 201.68
Q3: 396.88
Excellent

In 2023, the liquidity ratio of DUAL TIME (1238.06) 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.

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
DUAL TIME

Positioning of DUAL TIME in its sector

Comparison with sector Vente à distance sur catalogue spécialisé

Valuation estimate

Based on 121 transactions of similar company sales (all years), the value of DUAL TIME is estimated at 37 654 € (range 12 284€ - 101 664€). 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 2023
121 transactions
12k€ 37k€ 101k€
37 654 € Range: 12 284€ - 101 664€
NAF 5 all-time

Valuation method used

Net Income Multiple
10 021 € × 3.8x = 37 654 €
Range: 12 285€ - 101 665€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 121 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 (Vente à distance sur catalogue spécialisé)

Compare DUAL TIME with other companies in the same sector:

Frequently asked questions about DUAL TIME

What is the revenue of DUAL TIME ?

The revenue of DUAL TIME in 2019 is 1.3 M€.

Is DUAL TIME profitable?

Yes, DUAL TIME generated a net profit of 10 k€ in 2023.

Where is the headquarters of DUAL TIME ?

The headquarters of DUAL TIME is located in REIMS (51100), in the department Marne.

Where to find the tax return of DUAL TIME ?

The tax return of DUAL TIME 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 DUAL TIME operate?

DUAL TIME operates in the sector Vente à distance sur catalogue spécialisé (NAF code 47.91B). See the 'Sector positioning' section above to compare the company with its competitors.