ORGANISME DE SECURITE POUR LES TRAVAUX EN HAUTEUR (OSTH) : revenue, balance sheet and financial ratios

ORGANISME DE SECURITE POUR LES TRAVAUX EN HAUTEUR (OSTH) is a French company founded 6 years ago, specialized in the sector Autres travaux spécialisés de construction. Based in SAINTE-MARIE (97438), this company of category PME shows in 2023 a revenue of 94 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 - ORGANISME DE SECURITE POUR LES TRAVAUX EN HAUTEUR (OSTH) (SIREN 851563700)
Indicator 2023 2021 2020
Revenue 93 828 € 57 327 € N/C
Net income -4 842 € 5 345 € -7 023 €
EBITDA -7 153 € 5 588 € N/C
Net margin -5.2% 9.3% N/C

Revenue and income statement

In 2023, ORGANISME DE SECURITE POUR LES TRAVAUX EN HAUTEUR (OSTH) achieves revenue of 94 k€. Over the period 2021-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +27.9%. Vs 2021, growth of +64% (57 k€ -> 94 k€). After deducting consumption (38 k€), gross margin stands at 56 k€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -7 k€, representing -7.6% of revenue. Warning negative scissor effect: despite revenue change (+64%), EBITDA varies by -228%, reducing margin by 17.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -5 k€ (-5.2% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

93 828 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

55 640 €

EBITDA (2023) ?
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

-7 153 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-4 842 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-4 842 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-7.6%

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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 220%. 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 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

220.191%

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

19.839%

Cash flow / Revenue (2023) ?
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

-4.328%

Repayment capacity (2023) ?
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

-3.064

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

59.0%

Solvency indicators evolution
ORGANISME DE SECURITE POUR LES TRAVAUX EN HAUTEUR (OSTH)

Sector positioning

Debt ratio
220.19 2023
2020
2021
2023
Q1: 3.52
Med: 22.4
Q3: 69.42
Watch +50 pts over 3 years

In 2023, the debt ratio of ORGANISME DE SECURITE POU... (220.19) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
19.84% 2023
2020
2021
2023
Q1: 14.79%
Med: 35.17%
Q3: 55.26%
Average +6 pts over 3 years

In 2023, the financial autonomy of ORGANISME DE SECURITE POU... (19.8%) 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
-3.06 years 2023
2021
2023
Q1: 0.0 years
Med: 0.35 years
Q3: 1.67 years
Excellent -50 pts over 2 years

In 2023, the repayment capacity of ORGANISME DE SECURITE POU... (-3.06) 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 233.03. 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

233.029

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
ORGANISME DE SECURITE POUR LES TRAVAUX EN HAUTEUR (OSTH)

Sector positioning

Liquidity ratio
233.03 2023
2020
2021
2023
Q1: 141.83
Med: 206.59
Q3: 311.37
Good +9 pts over 3 years

In 2023, the liquidity ratio of ORGANISME DE SECURITE POU... (233.03) 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
0.0x 2023
2021
2023
Q1: 0.0x
Med: 0.45x
Q3: 2.71x
Average

In 2023, the interest coverage of ORGANISME DE SECURITE POU... (0.0x) 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. Average customer payment term: 51 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. The company must finance 14 days of gap between collections and payments. Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 72 days of revenue, i.e. 19 k€ to permanently finance.

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

18 671 €

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

51 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

37 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

24 j

WCR in days of revenue (2023) ?
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

72 j

WCR and payment terms evolution
ORGANISME DE SECURITE POUR LES TRAVAUX EN HAUTEUR (OSTH)

Positioning of ORGANISME DE SECURITE POUR LES TRAVAUX EN HAUTEUR (OSTH) in its sector

Comparison with sector Autres travaux spécialisés de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (37 transactions). This range of 10 080€ to 37 206€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
10k€ 10k€ 37k€
10 224 € Range: 10 080€ - 37 206€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 37 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 (Autres travaux spécialisés de construction)

Compare ORGANISME DE SECURITE POUR LES TRAVAUX EN HAUTEUR (OSTH) with other companies in the same sector:

Voir toutes les statistiques du secteur Autres travaux spécialisés de construction

Frequently asked questions about ORGANISME DE SECURITE POUR LES TRAVAUX EN HAUTEUR (OSTH)

What is the revenue of ORGANISME DE SECURITE POUR LES TRAVAUX EN HAUTEUR (OSTH) ?

The revenue of ORGANISME DE SECURITE POUR LES TRAVAUX EN HAUTEUR (OSTH) in 2023 is 94 k€.

Is ORGANISME DE SECURITE POUR LES TRAVAUX EN HAUTEUR (OSTH) profitable?

ORGANISME DE SECURITE POUR LES TRAVAUX EN HAUTEUR (OSTH) recorded a net loss in 2023.

Where is the headquarters of ORGANISME DE SECURITE POUR LES TRAVAUX EN HAUTEUR (OSTH) ?

The headquarters of ORGANISME DE SECURITE POUR LES TRAVAUX EN HAUTEUR (OSTH) is located in SAINTE-MARIE (97438), in the department La Reunion.

Where to find the tax return of ORGANISME DE SECURITE POUR LES TRAVAUX EN HAUTEUR (OSTH) ?

The tax return of ORGANISME DE SECURITE POUR LES TRAVAUX EN HAUTEUR (OSTH) 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 ORGANISME DE SECURITE POUR LES TRAVAUX EN HAUTEUR (OSTH) operate?

ORGANISME DE SECURITE POUR LES TRAVAUX EN HAUTEUR (OSTH) operates in the sector Autres travaux spécialisés de construction (NAF code 43.99D). See the 'Sector positioning' section above to compare the company with its competitors.