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GARAGE MARTRE : revenue, balance sheet and financial ratios

GARAGE MARTRE is a French company founded 62 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in ELNE (66200), this company of category PME shows in 2019 a revenue of 1.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - GARAGE MARTRE (SIREN 311087431)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C N/C 1 630 608 € N/C N/C
Net income 87 950 € 97 709 € 92 995 € 102 348 € 84 102 € 83 140 € 64 559 € 50 673 € 34 939 €
EBITDA N/C N/C N/C N/C N/C N/C 63 335 € N/C N/C
Net margin N/C N/C N/C N/C N/C N/C 4.0% N/C N/C

Revenue and income statement

In 2025, GARAGE MARTRE generates positive net income of 88 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 35 k€ -> 88 k€.

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

87 950 €

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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 25%. 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 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

25.382%

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

60.244%

Asset age ratio (2025) ?
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

10.5%

Solvency indicators evolution
GARAGE MARTRE

Sector positioning

Debt ratio
25.38 2025
2023
2024
2025
Q1: 4.46
Med: 27.68
Q3: 97.37
Good +14 pts over 3 years

In 2025, the debt ratio of GARAGE MARTRE (25.38) 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
60.24% 2025
2023
2024
2025
Q1: 22.6%
Med: 46.7%
Q3: 68.25%
Good -9 pts over 3 years

In 2025, the financial autonomy of GARAGE MARTRE (60.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 353.31. 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

353.308

Liquidity indicators evolution
GARAGE MARTRE

Sector positioning

Liquidity ratio
353.31 2025
2023
2024
2025
Q1: 186.43
Med: 307.42
Q3: 596.96
Good -14 pts over 3 years

In 2025, the liquidity ratio of GARAGE MARTRE (353.31) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 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
GARAGE MARTRE

Positioning of GARAGE MARTRE in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 113 transactions of similar company sales in 2025, the value of GARAGE MARTRE is estimated at 375 136 € (range 119 672€ - 615 484€). 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
113 transactions
119k€ 375k€ 615k€
375 136 € Range: 119 672€ - 615 484€
NAF 5 année 2025

Valuation method used

Net Income Multiple
87 950 € × 4.3x = 375 136 €
Range: 119 673€ - 615 484€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 voitures et de véhicules automobiles légers)

Compare GARAGE MARTRE with other companies in the same sector:

Frequently asked questions about GARAGE MARTRE

What is the revenue of GARAGE MARTRE ?

The revenue of GARAGE MARTRE in 2019 is 1.6 M€.

Is GARAGE MARTRE profitable?

Yes, GARAGE MARTRE generated a net profit of 88 k€ in 2025.

Where is the headquarters of GARAGE MARTRE ?

The headquarters of GARAGE MARTRE is located in ELNE (66200), in the department Pyrenees-Orientales.

Where to find the tax return of GARAGE MARTRE ?

The tax return of GARAGE MARTRE 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 GARAGE MARTRE operate?

GARAGE MARTRE operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.