LAT NITROGEN OTTMARSHEIM : revenue, balance sheet and financial ratios

LAT NITROGEN OTTMARSHEIM is a French company founded 59 years ago, specialized in the sector Fabrication de produits azotés et d'engrais. Based in OTTMARSHEIM (68490), this company of category ETI shows in 2024 a revenue of 159.4 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 - LAT NITROGEN OTTMARSHEIM (SIREN 946750981)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 159 422 335 € 177 597 017 € 367 178 709 € 217 469 604 € 108 111 673 € 128 434 356 € 145 545 158 € 131 143 212 € 127 254 258 €
Net income -1 517 546 € -8 917 035 € 6 403 666 € 13 010 953 € 5 974 335 € 11 436 628 € 3 317 487 € 10 810 359 € 9 181 787 €
EBITDA -10 802 211 € -19 461 325 € 4 626 213 € 31 120 799 € 18 780 694 € 22 935 230 € 15 367 569 € 25 910 037 € -3 633 813 €
Net margin -1.0% -5.0% 1.7% 6.0% 5.5% 8.9% 2.3% 8.2% 7.2%

Revenue and income statement

In 2024, LAT NITROGEN OTTMARSHEIM achieves revenue of 159.4 M€. Revenue is growing positively over 9 years (CAGR: +2.9%). Significant drop of -10% vs 2023. After deducting consumption (130.7 M€), gross margin stands at 28.7 M€, i.e. a rate of 18%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -10.8 M€, representing -6.8% of revenue. Positive scissor effect: EBITDA margin improves by +4.2 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.5 M€ (-1.0% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

159 422 335 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

28 685 502 €

EBITDA (2024) ?
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

-10 802 211 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 267 362 €

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

-1 517 546 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-6.8%

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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 128%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory.

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

128.025%

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

24.646%

Cash flow / Revenue (2024) ?
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

-8.391%

Repayment capacity (2024) ?
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

-3.088

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

29.8%

Solvency indicators evolution
LAT NITROGEN OTTMARSHEIM

Sector positioning

Debt ratio
128.03 2024
2022
2023
2024
Q1: 7.95
Med: 30.99
Q3: 89.53
Average

In 2024, the debt ratio of LAT NITROGEN OTTMARSHEIM (128.03) 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
24.65% 2024
2022
2023
2024
Q1: 20.85%
Med: 42.23%
Q3: 60.06%
Average

In 2024, the financial autonomy of LAT NITROGEN OTTMARSHEIM (24.6%) 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
-3.09 years 2024
2022
2023
2024
Q1: -1.89 years
Med: 0.06 years
Q3: 2.3 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of LAT NITROGEN OTTMARSHEIM (-3.09) 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 147.12. 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

147.121

Interest coverage (2024) ?
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

-24.7

Liquidity indicators evolution
LAT NITROGEN OTTMARSHEIM

Sector positioning

Liquidity ratio
147.12 2024
2022
2023
2024
Q1: 190.68
Med: 291.78
Q3: 411.05
Watch -8 pts over 3 years

In 2024, the liquidity ratio of LAT NITROGEN OTTMARSHEIM (147.12) 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
-24.7x 2024
2022
2023
2024
Q1: -5.15x
Med: 0.84x
Q3: 10.92x
Watch -31 pts over 3 years

In 2024, the interest coverage of LAT NITROGEN OTTMARSHEIM (-24.7x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 73 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 91 days of revenue, i.e. 40.1 M€ to permanently finance. Over 2016-2024, WCR increased by +37%, requiring additional financing.

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

40 083 558 €

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

21 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

47 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

73 j

WCR in days of revenue (2024) ?
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

91 j

WCR and payment terms evolution
LAT NITROGEN OTTMARSHEIM

Positioning of LAT NITROGEN OTTMARSHEIM in its sector

Comparison with sector Fabrication de produits azotés et d'engrais

Valuation estimate

Based on 74 transactions of similar company sales (all years), the value of LAT NITROGEN OTTMARSHEIM is estimated at 17 511 625 € (range 11 427 825€ - 39 841 573€). The price/revenue ratio is 0.11x (conservative valuation). 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 2024
74 tx
11427k€ 17511k€ 39841k€
17 511 625 € Range: 11 427 825€ - 39 841 573€
Section all-time Aggregated at NAF section level

Valuation method used

Revenue Multiple
159 422 335 € × 0.11x = 17 511 626 €
Range: 11 427 826€ - 39 841 574€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 74 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 (Fabrication de produits azotés et d'engrais)

Compare LAT NITROGEN OTTMARSHEIM with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de produits azotés et d'engrais

Frequently asked questions about LAT NITROGEN OTTMARSHEIM

What is the revenue of LAT NITROGEN OTTMARSHEIM ?

The revenue of LAT NITROGEN OTTMARSHEIM in 2024 is 159.4 M€.

Is LAT NITROGEN OTTMARSHEIM profitable?

LAT NITROGEN OTTMARSHEIM recorded a net loss in 2024.

Where is the headquarters of LAT NITROGEN OTTMARSHEIM ?

The headquarters of LAT NITROGEN OTTMARSHEIM is located in OTTMARSHEIM (68490), in the department Haut-Rhin.

Where to find the tax return of LAT NITROGEN OTTMARSHEIM ?

The tax return of LAT NITROGEN OTTMARSHEIM 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 LAT NITROGEN OTTMARSHEIM operate?

LAT NITROGEN OTTMARSHEIM operates in the sector Fabrication de produits azotés et d'engrais (NAF code 20.15Z). See the 'Sector positioning' section above to compare the company with its competitors.