EURL SERRURERIE MARTINS : revenue, balance sheet and financial ratios

EURL SERRURERIE MARTINS is a French company founded 14 years ago, specialized in the sector Travaux de menuiserie métallique et serrurerie. Based in MEUDON (92190), this company of category PME shows in 2013 a revenue of 77 k€. 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 - EURL SERRURERIE MARTINS (SIREN 750586182)
Indicator 2013 2012
Revenue 77 241 € 49 686 €
Net income 8 650 € 3 729 €
EBITDA 10 295 € 4 670 €
Net margin 11.2% 7.5%

Revenue and income statement

In 2013, EURL SERRURERIE MARTINS achieves revenue of 77 k€. Vs 2012, growth of +55% (50 k€ -> 77 k€). After deducting consumption (23 k€), gross margin stands at 54 k€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10 k€, representing 13.3% of revenue. Positive scissor effect: EBITDA margin improves by +3.9 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 11.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2013) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

77 241 €

Gross margin (2013) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

53 985 €

EBITDA (2013) ?
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

10 295 €

EBIT (2013) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

9 580 €

Net income (2013) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

8 650 €

EBITDA margin (2013) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.3%

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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 0%. 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 36%. The balance between equity and debt is satisfactory. Cash flow represents 12.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2013) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2013) ?
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

35.843%

Cash flow / Revenue (2013) ?
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

12.111%

Repayment capacity (2013) ?
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

0.0

Asset age ratio (2013) ?
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

73.2%

Solvency indicators evolution
EURL SERRURERIE MARTINS

Sector positioning

Debt ratio
0.0 2013
2012
2013
Q1: 0.0
Med: 3.83
Q3: 31.0
Excellent

In 2013, the debt ratio of EURL SERRURERIE MARTINS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
35.84% 2013
2012
2013
Q1: 2.97%
Med: 22.84%
Q3: 50.3%
Good +8 pts over 2 years

In 2013, the financial autonomy of EURL SERRURERIE MARTINS (35.8%) 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.

Repayment capacity
0.0 years 2013
2012
2013
Q1: 0.0 years
Med: 0.08 years
Q3: 0.86 years
Excellent

In 2013, the repayment capacity of EURL SERRURERIE MARTINS (0.00) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 141.07. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2013) ?
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

141.068

Interest coverage (2013) ?
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

0.0

Liquidity indicators evolution
EURL SERRURERIE MARTINS

Sector positioning

Liquidity ratio
141.07 2013
2012
2013
Q1: 120.05
Med: 174.61
Q3: 248.54
Average -15 pts over 2 years

In 2013, the liquidity ratio of EURL SERRURERIE MARTINS (141.07) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2013
2012
2013
Q1: 0.0x
Med: 0.9x
Q3: 4.17x
Average

In 2013, the interest coverage of EURL SERRURERIE MARTINS (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 36 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 18 days of revenue, i.e. 4 k€ to permanently finance.

Operating WCR (2013) ?
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

3 940 €

Customer credit (2013) ?
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

44 j

Supplier credit (2013) ?
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

50 j

Inventory turnover (2013) ?
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

36 j

WCR in days of revenue (2013) ?
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

18 j

WCR and payment terms evolution
EURL SERRURERIE MARTINS

Positioning of EURL SERRURERIE MARTINS in its sector

Comparison with sector Travaux de menuiserie métallique et serrurerie

Valuation estimate

Based on 264 transactions of similar company sales (all years), the value of EURL SERRURERIE MARTINS is estimated at 20 119 € (range 7 456€ - 38 168€). With an EBITDA of 10 295€, the sector multiple of 2.1x is applied. The price/revenue ratio is 0.18x (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.

Estimated enterprise value 2013
264 transactions
7k€ 20k€ 38k€
20 119 € Range: 7 456€ - 38 168€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
10 295 € × 2.1x
Estimation 21 478 €
6 721€ - 40 271€
Revenue Multiple 30%
77 241 € × 0.18x
Estimation 13 589 €
7 992€ - 22 083€
Net Income Multiple 20%
8 650 € × 3.1x
Estimation 26 520 €
8 492€ - 57 039€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 264 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 (Travaux de menuiserie métallique et serrurerie)

Compare EURL SERRURERIE MARTINS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie métallique et serrurerie

Frequently asked questions about EURL SERRURERIE MARTINS

What is the revenue of EURL SERRURERIE MARTINS ?

The revenue of EURL SERRURERIE MARTINS in 2013 is 77 k€.

Is EURL SERRURERIE MARTINS profitable?

Yes, EURL SERRURERIE MARTINS generated a net profit of 9 k€ in 2013.

Where is the headquarters of EURL SERRURERIE MARTINS ?

The headquarters of EURL SERRURERIE MARTINS is located in MEUDON (92190), in the department Hauts-de-Seine.

Where to find the tax return of EURL SERRURERIE MARTINS ?

The tax return of EURL SERRURERIE MARTINS 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 EURL SERRURERIE MARTINS operate?

EURL SERRURERIE MARTINS operates in the sector Travaux de menuiserie métallique et serrurerie (NAF code 43.32B). See the 'Sector positioning' section above to compare the company with its competitors.