TRANSPORTS OSWALD MASSAT : revenue, balance sheet and financial ratios

TRANSPORTS OSWALD MASSAT is a French company founded 26 years ago, specialized in the sector Transports routiers de fret de proximité. Based in DONNEVILLE (31450), this company of category PME shows in 2024 a revenue of 1.5 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 - TRANSPORTS OSWALD MASSAT (SIREN 424016475)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 524 522 € 1 500 355 € 1 400 607 € 1 325 441 € 1 188 366 € 1 226 409 € 1 320 122 € 1 184 256 € 1 071 786 €
Net income 20 794 € -7 501 € 143 € 15 227 € -15 793 € -23 820 € -16 498 € 13 493 € -14 712 €
EBITDA 68 408 € 24 373 € 18 872 € 2 913 € -26 087 € -31 107 € 21 033 € 74 749 € 12 351 €
Net margin 1.4% -0.5% 0.0% 1.1% -1.3% -1.9% -1.2% 1.1% -1.4%

Revenue and income statement

In 2024, TRANSPORTS OSWALD MASSAT achieves revenue of 1.5 M€. Revenue is growing positively over 9 years (CAGR: +4.5%). Vs 2023: +2%. After deducting consumption (293 k€), gross margin stands at 1.2 M€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 68 k€, representing 4.5% of revenue. Positive scissor effect: EBITDA margin improves by +2.9 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 21 k€, i.e. 1.4% of revenue. This profit can be retained or distributed to shareholders.

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

1 524 522 €

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

1 231 945 €

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

68 408 €

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

42 179 €

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

20 794 €

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

4.5%

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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 183%. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 3.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

183.351%

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

19.584%

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

3.33%

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

3.198

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

31.2%

Solvency indicators evolution
TRANSPORTS OSWALD MASSAT

Sector positioning

Debt ratio
183.35 2024
2022
2023
2024
Q1: 1.8
Med: 27.54
Q3: 87.06
Average

In 2024, the debt ratio of TRANSPORTS OSWALD MASSAT (183.35) 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
19.58% 2024
2022
2023
2024
Q1: 13.27%
Med: 31.55%
Q3: 51.53%
Average -9 pts over 3 years

In 2024, the financial autonomy of TRANSPORTS OSWALD MASSAT (19.6%) 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
3.2 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.46 years
Average

In 2024, the repayment capacity of TRANSPORTS OSWALD MASSAT (3.20) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 116.08. 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 17.7x. Operating income very largely covers interest expenses: high safety margin.

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

116.076

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

17.684

Liquidity indicators evolution
TRANSPORTS OSWALD MASSAT

Sector positioning

Liquidity ratio
116.08 2024
2022
2023
2024
Q1: 117.28
Med: 164.75
Q3: 253.6
Watch -6 pts over 3 years

In 2024, the liquidity ratio of TRANSPORTS OSWALD MASSAT (116.08) 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
17.68x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.91x
Excellent

In 2024, the interest coverage of TRANSPORTS OSWALD MASSAT (17.7x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. The gap of 31 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 41 days of revenue, i.e. 172 k€ to permanently finance.

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

171 570 €

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

50 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

19 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

0 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

41 j

WCR and payment terms evolution
TRANSPORTS OSWALD MASSAT

Positioning of TRANSPORTS OSWALD MASSAT in its sector

Comparison with sector Transports routiers de fret de proximité

Valuation estimate

Based on 71 transactions of similar company sales in 2024, the value of TRANSPORTS OSWALD MASSAT is estimated at 149 150 € (range 72 607€ - 334 160€). With an EBITDA of 68 408€, the sector multiple of 0.9x is applied. The price/revenue ratio is 0.23x (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
71 tx
72k€ 149k€ 334k€
149 150 € Range: 72 607€ - 334 160€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
68 408 € × 0.9x
Estimation 62 824 €
44 708€ - 253 411€
Revenue Multiple 30%
1 524 522 € × 0.23x
Estimation 345 585 €
161 431€ - 563 549€
Net Income Multiple 20%
20 794 € × 3.4x
Estimation 70 313 €
9 123€ - 191 952€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 71 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 (Transports routiers de fret de proximité)

Compare TRANSPORTS OSWALD MASSAT with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret de proximité

Frequently asked questions about TRANSPORTS OSWALD MASSAT

What is the revenue of TRANSPORTS OSWALD MASSAT ?

The revenue of TRANSPORTS OSWALD MASSAT in 2024 is 1.5 M€.

Is TRANSPORTS OSWALD MASSAT profitable?

Yes, TRANSPORTS OSWALD MASSAT generated a net profit of 21 k€ in 2024.

Where is the headquarters of TRANSPORTS OSWALD MASSAT ?

The headquarters of TRANSPORTS OSWALD MASSAT is located in DONNEVILLE (31450), in the department Haute-Garonne.

Where to find the tax return of TRANSPORTS OSWALD MASSAT ?

The tax return of TRANSPORTS OSWALD MASSAT 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 TRANSPORTS OSWALD MASSAT operate?

TRANSPORTS OSWALD MASSAT operates in the sector Transports routiers de fret de proximité (NAF code 49.41B). See the 'Sector positioning' section above to compare the company with its competitors.