SIREN : 877622431
OSMA is a French company founded 6 years ago, specialized in the sector Activités de soutien aux cultures. Based in SAINT-LUMINE-DE-COUTAIS (44310), this company of category PME shows in 2024 a revenue of 580 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
| Indicator | 2024 | 2023 |
|---|---|---|
| Revenue | 580 229 € | 585 971 € |
| Net income | -34 358 € | 20 829 € |
| EBITDA | 14 740 € | 105 638 € |
| Net margin | -5.9% | 3.6% |
In 2024, OSMA achieves revenue of 580 k€. Slight decline of -1% vs 2023. After deducting consumption (126 k€), gross margin stands at 454 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 15 k€, representing 2.5% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -86%, reducing margin by 15.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -34 k€ (-5.9% of revenue), which will impact equity.
580 229 €
454 073 €
14 740 €
-71 127 €
-34 358 €
2.5%
The debt ratio (= Financial debt / Equity x 100) stands at 583%. 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 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 15.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
583.034%
7.806%
4.454%
15.465
67.4%
In 2024, the debt ratio of OSMA (583.03) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of OSMA (7.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of OSMA (15.46) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 78.89. 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 78.7x. Operating income very largely covers interest expenses: high safety margin.
78.889
78.718
In 2024, the liquidity ratio of OSMA (78.89) 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.
In 2024, the interest coverage of OSMA (78.7x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 136 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. The gap of 63 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 13 days of revenue, i.e. 21 k€ to permanently finance.
21 439 €
136 j
73 j
3 j
13 j
Based on 50 transactions of similar company sales
(all years),
the value of OSMA is estimated at
105 049 €
(range 35 170€ - 186 970€).
With an EBITDA of 14 740€, the sector multiple of 2.7x is applied.
The price/revenue ratio is 0.37x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 50 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare OSMA with other companies in the same sector:
Voir toutes les statistiques du secteur Activités de soutien aux cultures
The revenue of OSMA in 2024 is 580 k€.
OSMA recorded a net loss in 2024.
The headquarters of OSMA is located in SAINT-LUMINE-DE-COUTAIS (44310), in the department Loire-Atlantique.
The tax return of OSMA 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).
OSMA operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.