OC2S : revenue, balance sheet and financial ratios

OC2S is a French company founded 12 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in NIEDERBRONN-LES-BAINS (67110), this company of category PME shows in 2020 a revenue of 864 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 - OC2S (SIREN 797678158)
Indicator 2023 2020 2019 2018 2017
Revenue N/C 863 689 € 960 602 € 1 013 478 € 745 582 €
Net income 0 € -12 826 € 11 472 € 37 916 € 17 666 €
EBITDA N/C -5 953 € 25 701 € 62 062 € 27 874 €
Net margin N/C -1.5% 1.2% 3.7% 2.4%

Revenue and income statement

In 2023, OC2S records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

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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 149%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

149.032%

Financial autonomy (2023) ?
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

38.629%

Asset age ratio (2023) ?
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

47.5%

Solvency indicators evolution
OC2S

Sector positioning

Debt ratio
149.03 2023
2019
2020
2023
Q1: 0.06
Med: 12.08
Q3: 50.22
Average

In 2023, the debt ratio of OC2S (149.03) 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
38.63% 2023
2019
2020
2023
Q1: 25.49%
Med: 45.96%
Q3: 64.14%
Average +16 pts over 3 years

In 2023, the financial autonomy of OC2S (38.6%) 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
-12.74 years 2020
2019
2020
Q1: 0.0 years
Med: 0.05 years
Q3: 2.17 years
Excellent -50 pts over 2 years

In 2020, the repayment capacity of OC2S (-12.74) 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 265.12. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

265.118

Liquidity indicators evolution
OC2S

Sector positioning

Liquidity ratio
265.12 2023
2019
2020
2023
Q1: 167.11
Med: 236.7
Q3: 364.74
Good +22 pts over 3 years

In 2023, the liquidity ratio of OC2S (265.12) 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
-46.5x 2020
2019
2020
Q1: 0.0x
Med: 0.36x
Q3: 3.16x
Average -50 pts over 2 years

In 2020, the interest coverage of OC2S (-46.5x) 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. Average customer payment term: 332 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 239 days. The gap of 93 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

Operating WCR (2023) ?
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 (2023) ?
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

332 j

Supplier credit (2023) ?
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

239 j

Inventory turnover (2023) ?
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
OC2S

Positioning of OC2S in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Similar companies (Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare OC2S with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about OC2S

What is the revenue of OC2S ?

The revenue of OC2S in 2020 is 864 k€.

Is OC2S profitable?

OC2S recorded a net loss in 2020.

Where is the headquarters of OC2S ?

The headquarters of OC2S is located in NIEDERBRONN-LES-BAINS (67110), in the department Bas-Rhin.

Where to find the tax return of OC2S ?

The tax return of OC2S 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 OC2S operate?

OC2S operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.