O2SENS : revenue, balance sheet and financial ratios

O2SENS is a French company founded 15 years ago, specialized in the sector Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir. Based in LA TOUR-DE-SALVAGNY (69890), this company of category PME shows in 2018 a revenue of 183 k€. 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 - O2SENS (SIREN 532774270)
Indicator 2018 2017
Revenue 183 434 € 185 901 €
Net income 8 748 € 20 194 €
EBITDA 25 740 € 34 672 €
Net margin 4.8% 10.9%

Revenue and income statement

In 2018, O2SENS achieves revenue of 183 k€. Slight decline of -1% vs 2017. After deducting consumption (0 €), gross margin stands at 183 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26 k€, representing 14.0% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -26%, reducing margin by 4.6 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 4.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

183 434 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

183 434 €

EBITDA (2018) ?
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

25 740 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

13 693 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

8 748 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.0%

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

33.732%

Financial autonomy (2018) ?
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

23.793%

Cash flow / Revenue (2018) ?
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

15.413%

Repayment capacity (2018) ?
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

2.108

Asset age ratio (2018) ?
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

61.4%

Solvency indicators evolution
O2SENS

Sector positioning

Debt ratio
33.73 2018
2017
2018
Q1: 0.01
Med: 4.63
Q3: 34.8
Average

In 2018, the debt ratio of O2SENS (33.73) 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
23.79% 2018
2017
2018
Q1: 6.33%
Med: 40.56%
Q3: 69.67%
Average

In 2018, the financial autonomy of O2SENS (23.8%) 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
2.11 years 2018
2017
2018
Q1: 0.0 years
Med: 0.0 years
Q3: 0.35 years
Watch

In 2018, the repayment capacity of O2SENS (2.11) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 293.33. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 6.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2018) ?
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

293.327

Interest coverage (2018) ?
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

6.9

Liquidity indicators evolution
O2SENS

Sector positioning

Liquidity ratio
293.33 2018
2017
2018
Q1: 133.28
Med: 254.97
Q3: 604.46
Good -9 pts over 2 years

In 2018, the liquidity ratio of O2SENS (293.33) 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
6.9x 2018
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 1.6x
Excellent

In 2018, the interest coverage of O2SENS (6.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 68 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. The gap of 45 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 65 days of revenue, i.e. 33 k€ to permanently finance.

Operating WCR (2018) ?
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

33 345 €

Customer credit (2018) ?
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

68 j

Supplier credit (2018) ?
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

23 j

Inventory turnover (2018) ?
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 in days of revenue (2018) ?
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

65 j

WCR and payment terms evolution
O2SENS

Positioning of O2SENS in its sector

Comparison with sector Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of O2SENS is estimated at 41 705 € (range 16 414€ - 125 056€). With an EBITDA of 25 740€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.32x (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.

Estimated enterprise value 2018
229 transactions
16k€ 41k€ 125k€
41 705 € Range: 16 414€ - 125 056€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
25 740 € × 1.6x
Estimation 41 814 €
13 646€ - 138 817€
Revenue Multiple 30%
183 434 € × 0.32x
Estimation 59 485 €
27 892€ - 145 536€
Net Income Multiple 20%
8 748 € × 1.7x
Estimation 14 766 €
6 117€ - 59 938€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir)

Compare O2SENS with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir

Frequently asked questions about O2SENS

What is the revenue of O2SENS ?

The revenue of O2SENS in 2018 is 183 k€.

Is O2SENS profitable?

Yes, O2SENS generated a net profit of 9 k€ in 2018.

Where is the headquarters of O2SENS ?

The headquarters of O2SENS is located in LA TOUR-DE-SALVAGNY (69890), in the department Rhone.

Where to find the tax return of O2SENS ?

The tax return of O2SENS 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 O2SENS operate?

O2SENS operates in the sector Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir (NAF code 46.16Z). See the 'Sector positioning' section above to compare the company with its competitors.