SIREN : 312771520
ETABLISSEMENTS MARTIN is a French company founded 48 years ago, specialized in the sector Fabrication d'emballages en bois. Based in AUGE (79400), this company of category PME shows in 2021 a revenue of 6.4 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
| Indicator | 2021 | 2020 | 2016 |
|---|---|---|---|
| Revenue | 6 385 250 € | 7 564 792 € | 6 482 699 € |
| Net income | -662 927 € | 22 439 € | 359 561 € |
| EBITDA | -493 989 € | 94 461 € | 805 631 € |
| Net margin | -10.4% | 0.3% | 5.5% |
In 2021, ETABLISSEMENTS MARTIN achieves revenue of 6.4 M€. Activity remains stable over the period (CAGR: -0.3%). Significant drop of -16% vs 2020. After deducting consumption (2.4 M€), gross margin stands at 4.0 M€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -494 k€, representing -7.7% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -623%, reducing margin by 9.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -663 k€ (-10.4% of revenue), which will impact equity.
6 385 250 €
4 034 826 €
-493 989 €
-663 245 €
-662 927 €
-7.6%
The debt ratio (= Financial debt / Equity x 100) stands at 124%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory.
124.439%
33.177%
-7.836%
-4.604
47.8%
In 2021, the debt ratio of ETABLISSEMENTS MARTIN (124.44) 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.
In 2021, the financial autonomy of ETABLISSEMENTS MARTIN (33.2%) 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 2021, the repayment capacity of ETABLISSEMENTS MARTIN (-4.60) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 304.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
304.064
-2.28
In 2021, the liquidity ratio of ETABLISSEMENTS MARTIN (304.06) 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 2021, the interest coverage of ETABLISSEMENTS MARTIN (-2.3x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 76 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. The company must finance 12 days of gap between collections and payments. Inventory turnover is 108 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 171 days of revenue, i.e. 3.0 M€ to permanently finance. Over 2016-2021, WCR increased by +33%, requiring additional financing.
3 039 124 €
76 j
64 j
108 j
171 j
Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 526 690€ to 1 124 506€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 44 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 ETABLISSEMENTS MARTIN with other companies in the same sector:
Voir toutes les statistiques du secteur Fabrication d'emballages en bois
The revenue of ETABLISSEMENTS MARTIN in 2021 is 6.4 M€.
ETABLISSEMENTS MARTIN recorded a net loss in 2021.
The headquarters of ETABLISSEMENTS MARTIN is located in AUGE (79400), in the department Deux-Sevres.
The tax return of ETABLISSEMENTS MARTIN 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).
ETABLISSEMENTS MARTIN operates in the sector Fabrication d'emballages en bois (NAF code 16.24Z). See the 'Sector positioning' section above to compare the company with its competitors.