Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SHOW TIME : revenue, balance sheet and financial ratios

SHOW TIME is a French company founded 29 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in GIVRAND (85800), this company of category PME shows in 2022 a revenue of 815 k€. 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 - SHOW TIME (SIREN 410286256)
Indicator 2024 2023 2022 2019 2017 2016
Revenue N/C N/C 815 072 € N/C N/C N/C
Net income 47 610 € 122 921 € 161 513 € 72 478 € -143 467 € 130 169 €
EBITDA N/C N/C 190 256 € N/C N/C N/C
Net margin N/C N/C 19.8% N/C N/C N/C

Revenue and income statement

In 2024, SHOW TIME generates positive net income of 48 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 130 k€ -> 48 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

47 610 €

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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 8%. 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 81%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

8.016%

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

81.25%

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

7.5%

Solvency indicators evolution
SHOW TIME

Sector positioning

Debt ratio
8.02 2024
2022
2023
2024
Q1: 0.0
Med: 15.92
Q3: 90.38
Good

In 2024, the debt ratio of SHOW TIME (8.02) 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
81.25% 2024
2022
2023
2024
Q1: 0.15%
Med: 23.15%
Q3: 52.92%
Excellent

In 2024, the financial autonomy of SHOW TIME (81.2%) 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
0.3 years 2022
2022
Q1: 0.0 years
Med: 0.03 years
Q3: 2.05 years
Average

In 2022, the repayment capacity of SHOW TIME (0.30) 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 698.88. 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

698.876

Liquidity indicators evolution
SHOW TIME

Sector positioning

Liquidity ratio
698.88 2024
2022
2023
2024
Q1: 89.72
Med: 169.23
Q3: 360.87
Excellent

In 2024, the liquidity ratio of SHOW TIME (698.88) 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.

Interest coverage
0.38x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.3x
Good

In 2022, the interest coverage of SHOW TIME (0.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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
SHOW TIME

Positioning of SHOW TIME in its sector

Comparison with sector Autres activités récréatives et de loisirs

Valuation estimate

Based on 114 transactions of similar company sales (all years), the value of SHOW TIME is estimated at 368 177 € (range 214 674€ - 708 951€). 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
114 transactions
214k€ 368k€ 708k€
368 177 € Range: 214 674€ - 708 951€
NAF 5 all-time

Valuation method used

Net Income Multiple
47 610 € × 7.7x = 368 178 €
Range: 214 675€ - 708 951€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 114 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 (Autres activités récréatives et de loisirs)

Compare SHOW TIME with other companies in the same sector:

Frequently asked questions about SHOW TIME

What is the revenue of SHOW TIME ?

The revenue of SHOW TIME in 2022 is 815 k€.

Is SHOW TIME profitable?

Yes, SHOW TIME generated a net profit of 48 k€ in 2024.

Where is the headquarters of SHOW TIME ?

The headquarters of SHOW TIME is located in GIVRAND (85800), in the department Vendee.

Where to find the tax return of SHOW TIME ?

The tax return of SHOW 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 SHOW TIME operate?

SHOW TIME operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.