SIREN : 622015873
EL MARTIN SAS is a French company founded 64 years ago, specialized in the sector Services funéraires. Based in NOGENT-SUR-MARNE (94130), this company of category PME shows in 2023 a revenue of 696 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 695 534 € | 658 255 € | 606 158 € | 718 991 € | 644 838 € | 628 555 € | 614 621 € | 561 629 € | 618 288 € |
| Net income | 17 420 € | -29 471 € | -41 926 € | 13 584 € | -8 570 € | 1 447 € | 84 206 € | -37 880 € | -91 051 € |
| EBITDA | 35 378 € | -21 497 € | -26 129 € | 31 779 € | 2 419 € | 9 670 € | -6 829 € | -23 047 € | -69 382 € |
| Net margin | 2.5% | -4.5% | -6.9% | 1.9% | -1.3% | 0.2% | 13.7% | -6.7% | -14.7% |
In 2023, EL MARTIN SAS achieves revenue of 696 k€. Revenue is growing positively over 9 years (CAGR: +1.5%). Vs 2022: +6%. After deducting consumption (179 k€), gross margin stands at 517 k€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 35 k€, representing 5.1% of revenue. Positive scissor effect: EBITDA margin improves by +8.4 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 17 k€, i.e. 2.5% of revenue. This profit can be retained or distributed to shareholders.
695 534 €
516 635 €
35 378 €
20 075 €
17 420 €
5.1%
The debt ratio (= Financial debt / Equity x 100) stands at 9%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
9.019%
66.097%
4.749%
1.022
21.8%
In 2023, the debt ratio of EL MARTIN SAS (9.02) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of EL MARTIN SAS (66.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2023, the repayment capacity of EL MARTIN SAS (1.02) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 229.47. 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 2.1x. Financial charges are adequately covered by operations.
229.473
2.131
In 2023, the liquidity ratio of EL MARTIN SAS (229.47) 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.
In 2023, the interest coverage of EL MARTIN SAS (2.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 70 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 87 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 141 days of revenue, i.e. 273 k€ to permanently finance. Over 2015-2023, WCR increased by +33%, requiring additional financing.
272 851 €
70 j
87 j
57 j
141 j
Based on 108 transactions of similar company sales (all years), the value of EL MARTIN SAS is estimated at 129 440 € (range 49 573€ - 245 637€). With an EBITDA of 35 378€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.36x (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.
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This estimate is based on the analysis of 108 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 EL MARTIN SAS with other companies in the same sector:
The revenue of EL MARTIN SAS in 2023 is 696 k€.
Yes, EL MARTIN SAS generated a net profit of 17 k€ in 2023.
The headquarters of EL MARTIN SAS is located in NOGENT-SUR-MARNE (94130), in the department Val-de-Marne.
The tax return of EL MARTIN SAS 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).
EL MARTIN SAS operates in the sector Services funéraires (NAF code 96.03Z). See the 'Sector positioning' section above to compare the company with its competitors.