FINANCIERE SAN MARTIN : revenue, balance sheet and financial ratios

FINANCIERE SAN MARTIN is a French company founded 18 years ago, specialized in the sector Courtage de valeurs mobilières et de marchandises. Based in MERIGNAC (33700), this company of category PME shows in 2024 a revenue of 250 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

Financial history - FINANCIERE SAN MARTIN (SIREN 503788218)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 249 570 € 273 723 € 350 000 € 336 470 € 310 067 € N/C N/C N/C N/C
Net income 1 061 633 € 1 361 458 € 1 051 147 € 914 584 € 451 307 € 385 859 € 287 776 € 287 758 € 309 035 €
EBITDA 33 385 € 39 961 € 44 944 € 32 945 € -8 591 € -3 047 € -3 699 € -3 517 € -3 540 €
Net margin 425.4% 497.4% 300.3% 271.8% 145.6% N/C N/C N/C N/C

Revenue and income statement

In 2024, FINANCIERE SAN MARTIN achieves revenue of 250 k€. Revenue is declining over the period 2020-2024 (CAGR: -5.3%). Slight decline of -9% vs 2023. After deducting consumption (0 €), gross margin stands at 250 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 33 k€, representing 13.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.1 M€, i.e. 425.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

249 570 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

249 570 €

EBITDA (2024) ?
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

33 385 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

17 595 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 061 633 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.4%

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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 98%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 431.7% 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 (2024) ?
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 (2024) ?
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

98.441%

Cash flow / Revenue (2024) ?
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

431.71%

Repayment capacity (2024) ?
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 (2024) ?
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

73.1%

Solvency indicators evolution
FINANCIERE SAN MARTIN

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 5.88
Q3: 53.13
Excellent -23 pts over 3 years

In 2024, the debt ratio of FINANCIERE SAN MARTIN (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
98.44% 2024
2022
2023
2024
Q1: 16.69%
Med: 61.03%
Q3: 89.71%
Excellent

In 2024, the financial autonomy of FINANCIERE SAN MARTIN (98.4%) 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
0.0 years 2024
2022
2023
2024
Q1: -0.15 years
Med: 0.0 years
Q3: 2.64 years
Good

In 2024, the repayment capacity of FINANCIERE SAN MARTIN (0.00) 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 5494.96. 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 107.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

5494.964

Interest coverage (2024) ?
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

107.312

Liquidity indicators evolution
FINANCIERE SAN MARTIN

Sector positioning

Liquidity ratio
5494.96 2024
2022
2023
2024
Q1: 127.06
Med: 438.89
Q3: 2916.8
Excellent

In 2024, the liquidity ratio of FINANCIERE SAN MARTIN (5494.96) 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
107.31x 2024
2022
2023
2024
Q1: -42.08x
Med: 0.0x
Q3: 0.09x
Excellent

In 2024, the interest coverage of FINANCIERE SAN MARTIN (107.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 360 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. The gap of 300 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 3155 days of revenue, i.e. 2.2 M€ to permanently finance.

Operating WCR (2024) ?
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

2 186 892 €

Customer credit (2024) ?
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

360 j

Supplier credit (2024) ?
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

60 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
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

3155 j

WCR and payment terms evolution
FINANCIERE SAN MARTIN

Positioning of FINANCIERE SAN MARTIN in its sector

Comparison with sector Courtage de valeurs mobilières et de marchandises

Valuation estimate

Based on 109 transactions of similar company sales (all years), the value of FINANCIERE SAN MARTIN is estimated at 781 861 € (range 244 641€ - 1 964 789€). With an EBITDA of 33 385€, the sector multiple of 2.9x is applied. The price/revenue ratio is 0.30x (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 2024
109 transactions
244k€ 781k€ 1964k€
781 861 € Range: 244 641€ - 1 964 789€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
33 385 € × 2.9x
Estimation 97 789 €
38 327€ - 163 510€
Revenue Multiple 30%
249 570 € × 0.30x
Estimation 74 871 €
37 047€ - 188 299€
Net Income Multiple 20%
1 061 633 € × 3.3x
Estimation 3 552 529 €
1 071 818€ - 9 132 723€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 109 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 (Courtage de valeurs mobilières et de marchandises)

Compare FINANCIERE SAN MARTIN with other companies in the same sector:

Voir toutes les statistiques du secteur Courtage de valeurs mobilières et de marchandises

Frequently asked questions about FINANCIERE SAN MARTIN

What is the revenue of FINANCIERE SAN MARTIN ?

The revenue of FINANCIERE SAN MARTIN in 2024 is 250 k€.

Is FINANCIERE SAN MARTIN profitable?

Yes, FINANCIERE SAN MARTIN generated a net profit of 1.1 M€ in 2024.

Where is the headquarters of FINANCIERE SAN MARTIN ?

The headquarters of FINANCIERE SAN MARTIN is located in MERIGNAC (33700), in the department Gironde.

Where to find the tax return of FINANCIERE SAN MARTIN ?

The tax return of FINANCIERE SAN 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).

In which sector does FINANCIERE SAN MARTIN operate?

FINANCIERE SAN MARTIN operates in the sector Courtage de valeurs mobilières et de marchandises (NAF code 66.12Z). See the 'Sector positioning' section above to compare the company with its competitors.