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FAMILLE MARTINE : revenue, balance sheet and financial ratios

FAMILLE MARTINE is a French company founded 11 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in COMMENTRY (03600), this company of category PME shows in 2025 a net income positive of 190 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 - FAMILLE MARTINE (SIREN 810192922)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net income 189 801 € 182 919 € 188 396 € 189 937 € 165 279 € 154 320 € 152 674 € 151 752 € 115 185 €
EBITDA -3 209 € -2 759 € -2 733 € -2 754 € -2 767 € -2 936 € -2 834 € -2 873 € -2 691 €
Net margin N/C N/C N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, FAMILLE MARTINE generates positive net income of 190 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 115 k€ -> 190 k€.

EBITDA (2025) ?
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

-3 209 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-3 229 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

189 801 €

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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 29%. 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 78%. 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 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

28.809%

Financial autonomy (2025) ?
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

77.585%

Repayment capacity (2025) ?
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

2.346

Solvency indicators evolution
FAMILLE MARTINE

Sector positioning

Debt ratio
28.81 2025
2023
2024
2025
Q1: 13.7
Med: 49.79
Q3: 129.09
Good -16 pts over 3 years

In 2025, the debt ratio of FAMILLE MARTINE (28.81) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
77.58% 2025
2023
2024
2025
Q1: 33.42%
Med: 53.72%
Q3: 72.08%
Excellent +18 pts over 3 years

In 2025, the financial autonomy of FAMILLE MARTINE (77.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
2.35 years 2025
2023
2024
2025
Q1: 0.51 years
Med: 2.46 years
Q3: 6.17 years
Good -8 pts over 3 years

In 2025, the repayment capacity of FAMILLE MARTINE (2.35) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3071.39. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

3071.395

Interest coverage (2025) ?
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

-523.434

Liquidity indicators evolution
FAMILLE MARTINE

Sector positioning

Liquidity ratio
3071.39 2025
2023
2024
2025
Q1: 131.03
Med: 182.25
Q3: 258.64
Excellent

In 2025, the liquidity ratio of FAMILLE MARTINE (3071.39) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-523.43x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.91x
Q3: 5.98x
Watch

In 2025, the interest coverage of FAMILLE MARTINE (-523.4x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 118 days. Excellent situation: suppliers finance 118 days of the operating cycle (retail model).

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

118 j

Inventory turnover (2025) ?
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 and payment terms evolution
FAMILLE MARTINE

Positioning of FAMILLE MARTINE in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Valuation estimate

Based on 277 transactions of similar company sales in 2025, the value of FAMILLE MARTINE is estimated at 3 015 011 € (range 2 046 001€ - 4 730 968€). 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 2025
277 transactions
2046k€ 3015k€ 4730k€
3 015 011 € Range: 2 046 001€ - 4 730 968€
NAF 5 année 2025

Valuation method used

Net Income Multiple
189 801 € × 15.9x = 3 015 011 €
Range: 2 046 001€ - 4 730 968€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 (Commerce de détail de produits pharmaceutiques en magasin spécialisé)

Compare FAMILLE MARTINE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de produits pharmaceutiques en magasin spécialisé

Frequently asked questions about FAMILLE MARTINE

What is the revenue of FAMILLE MARTINE ?

The revenue of FAMILLE MARTINE is not publicly disclosed (confidential accounts filed with INPI).

Is FAMILLE MARTINE profitable?

Yes, FAMILLE MARTINE generated a net profit of 190 k€ in 2025.

Where is the headquarters of FAMILLE MARTINE ?

The headquarters of FAMILLE MARTINE is located in COMMENTRY (03600), in the department Allier.

Where to find the tax return of FAMILLE MARTINE ?

The tax return of FAMILLE MARTINE 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 FAMILLE MARTINE operate?

FAMILLE MARTINE operates in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé (NAF code 47.73Z). See the 'Sector positioning' section above to compare the company with its competitors.