HOSS : revenue, balance sheet and financial ratios

HOSS is a French company founded 28 years ago, specialized in the sector Supermarchés. Based in FONSORBES (31470), this company of category PME shows in 2022 a revenue of 15.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - HOSS (SIREN 414544585)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue N/C N/C 15 646 198 € N/C N/C 16 345 984 € 17 376 541 € 17 780 305 € 19 792 166 € 20 563 675 €
Net income 160 304 € -19 720 € -392 537 € -235 159 € -5 827 € 1 334 € -7 997 € 53 804 € 225 406 € 485 695 €
EBITDA N/C N/C -430 364 € N/C N/C -45 341 € -52 439 € 25 524 € 257 274 € 689 450 €
Net margin N/C N/C -2.5% N/C N/C 0.0% -0.0% 0.3% 1.1% 2.4%

Revenue and income statement

In 2024, HOSS generates positive net income of 160 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 486 k€ -> 160 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

160 304 €

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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 231%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 19%. 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

231.497%

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

18.754%

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

32.4%

Solvency indicators evolution
HOSS

Sector positioning

Debt ratio
231.5 2024
2022
2023
2024
Q1: 1.08
Med: 38.44
Q3: 110.68
Average

In 2024, the debt ratio of HOSS (231.50) 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
18.75% 2024
2022
2023
2024
Q1: 14.11%
Med: 31.97%
Q3: 48.09%
Average

In 2024, the financial autonomy of HOSS (18.8%) 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
-7.08 years 2022
2022
Q1: 0.0 years
Med: 1.26 years
Q3: 3.5 years
Excellent

In 2022, the repayment capacity of HOSS (-7.08) 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 159.89. 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

159.888

Liquidity indicators evolution
HOSS

Sector positioning

Liquidity ratio
159.89 2024
2022
2023
2024
Q1: 106.0
Med: 141.72
Q3: 201.57
Good

In 2024, the liquidity ratio of HOSS (159.89) 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
-1.96x 2022
2022
Q1: 0.0x
Med: 1.12x
Q3: 3.8x
Average

In 2022, the interest coverage of HOSS (-2.0x) 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.

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
HOSS

Positioning of HOSS in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of HOSS is estimated at 933 881 € (range 421 284€ - 2 108 991€). 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
551 transactions
421k€ 933k€ 2108k€
933 881 € Range: 421 284€ - 2 108 991€
NAF 5 année 2024

Valuation method used

Net Income Multiple
160 304 € × 5.8x = 933 881 €
Range: 421 285€ - 2 108 992€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 551 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 (Supermarchés)

Compare HOSS with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about HOSS

What is the revenue of HOSS ?

The revenue of HOSS in 2022 is 15.6 M€.

Is HOSS profitable?

Yes, HOSS generated a net profit of 160 k€ in 2024.

Where is the headquarters of HOSS ?

The headquarters of HOSS is located in FONSORBES (31470), in the department Haute-Garonne.

Where to find the tax return of HOSS ?

The tax return of HOSS 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 HOSS operate?

HOSS operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.