Le dernier exercice comptable publié pour cette entreprise remonte à 2020. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

LABORATOIRE OSMA DISTRIBUTION : revenue, balance sheet and financial ratios

LABORATOIRE OSMA DISTRIBUTION is a French company founded 7 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in CRAPONNE (69290), this company of category PME shows in 2020 a revenue of 715 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-07-18

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, LABORATOIRE OSMA DISTRIBUTION combines a growing business with positive profitability. Its financial structure is broadly in line with its sector.

Financial history - LABORATOIRE OSMA DISTRIBUTION (SIREN 848687687)
Indicator 2023 2020 2019
Revenue N/C 714 685 € 616 149 €
Net income 10 323 € 43 625 € -7 483 €
EBITDA N/C 30 193 € -7 241 €
Net margin N/C 6.1% -1.2%

Revenue and income statement

In 2023, LABORATOIRE OSMA DISTRIBUTION generates positive net income of 10 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

714 685 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

261 736 €

EBITDA (2020) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

30 193 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

61 878 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

43 625 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.2%

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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 26%. This ratio is slightly less favorable than the sector median (11.2%). Financial autonomy (= Equity / Total assets x 100) reaches 56%. Compared with its sector, this ratio places the company among the best positioned (sector median: 33.1%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (3.0%).

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

26.41%

Financial autonomy (2020) ?
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

55.97%

Cash flow / Revenue (2020) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

1.69%

Repayment capacity (2020) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

5.84

Solvency indicators evolution
LABORATOIRE OSMA DISTRIBUTION

Sector positioning

Debt ratio
11.85% 2023
Q1: 0.0%
Med: 11.24%
Q3: 64.71%
Average

In 2023, the debt ratio of LABORATOIRE OSMA DISTRIBU... (11.8%) 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
66.23% 2023
Q1: 11.28%
Med: 33.14%
Q3: 58.21%
Excellent +14 pts over 3 years

In 2023, the financial autonomy of LABORATOIRE OSMA DISTRIBU... (66.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3.37. This ratio is more favorable than the sector median (2.1). The interest coverage ratio (= EBIT / Interest expenses) is 2.1x. Financial charges are adequately covered by operations.

Liquidity ratio (2020) ?
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

3.37

Interest coverage (2020) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

2.12

Liquidity indicators evolution
LABORATOIRE OSMA DISTRIBUTION

Sector positioning

Liquidity ratio
3.7 2023
Q1: 1.34
Med: 2.07
Q3: 3.79
Good +9 pts over 3 years

In 2023, the liquidity ratio of LABORATOIRE OSMA DISTRIBU... (3.70) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Overall, WCR represents 147 days of revenue, i.e. 0 € to permanently finance. Between 2019 and 2020, WCR improved by 67 days of revenue, freeing up cash.

Operating WCR (2020) ?
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

292 406 €

Customer credit (2020) ?
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

80 j

Supplier credit (2020) ?
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

70 j

Inventory turnover (2020) ?
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

52 j

WCR in days of revenue (2020) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

147 j

WCR and payment terms evolution
LABORATOIRE OSMA DISTRIBUTION

Positioning of LABORATOIRE OSMA DISTRIBUTION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Valuation estimate

Based on 64 transactions of similar company sales (all years), the value of LABORATOIRE OSMA DISTRIBUTION is estimated at 18 601 € (range 9 622€ - 121 095€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
64 tx
9k€ 18k€ 121k€
18 601 € Range: 9 622€ - 121 095€
NAF 5 all-time

Valuation method used

Net Income Multiple
10 323 € × 1.8x = 18 602 €
Range: 9 623€ - 121 096€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 64 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) de parfumerie et de produits de beauté)

Compare LABORATOIRE OSMA DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Top companies in Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté:

Top companies in Rhone

Largest companies by revenue in the department Rhone:

Voir le classement complet du département Rhone

Frequently asked questions about LABORATOIRE OSMA DISTRIBUTION

What is the revenue of LABORATOIRE OSMA DISTRIBUTION ?

The revenue of LABORATOIRE OSMA DISTRIBUTION in 2020 is 715 k€.

Is LABORATOIRE OSMA DISTRIBUTION profitable?

Yes, LABORATOIRE OSMA DISTRIBUTION generated a net profit of 10 k€ in 2023.

Where is the headquarters of LABORATOIRE OSMA DISTRIBUTION ?

The headquarters of LABORATOIRE OSMA DISTRIBUTION is located in CRAPONNE (69290), in the department Rhone.

Where to find the tax return of LABORATOIRE OSMA DISTRIBUTION ?

The tax return of LABORATOIRE OSMA DISTRIBUTION 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 LABORATOIRE OSMA DISTRIBUTION operate?

LABORATOIRE OSMA DISTRIBUTION operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.