Congolese companies in general, and REGIDESO particularly, are aware of the financial imbalance and don’t seem to be competitive at national or international level. Creditors are interested in maximizing the value of the firm; however, shareholders and creditors often don’t have converging interests. The operating margin rate analysis made it possible to judge the viability of this company. We have assigned to this study a dual objective, namely to define the different margin rates; to present the advantages of knowing these in a company and to give the evolution of the operating margin rates displayed at REGIDESO / Kisangani during the research period. After data analysis, we obtained the results according to which the different rates of posted operating margins of REGIDESO / Kisangani are positive for the whole period under review. The operating margin rates are up from the base year 2012, despite the decrease observed in 2014 and 2015. The analysis of operating margin rates not only made it possible to make a value judgment on the reliability of this public entity but also to identify some weaknesses against which, it was formulated recommendations.