IMMOBILIERE LES MARTINES : revenue, balance sheet and financial ratios

IMMOBILIERE LES MARTINES is a French company founded 10 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in LIMOGES (87000), this company of category PME shows in 2024 a revenue of 491 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - IMMOBILIERE LES MARTINES (SIREN 817444169)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 490 991 € 474 115 € 426 015 € 381 126 € 414 148 € 406 529 € 401 421 € 146 434 € N/C
Net income 225 370 € 204 699 € 186 456 € 172 941 € 167 333 € 159 052 € 155 944 € 33 920 € -11 140 €
EBITDA 415 062 € 391 340 € 372 990 € 325 378 € 362 162 € 356 390 € 347 056 € 128 213 € -11 130 €
Net margin 45.9% 43.2% 43.8% 45.4% 40.4% 39.1% 38.8% 23.2% N/C

Revenue and income statement

In 2024, IMMOBILIERE LES MARTINES achieves revenue of 491 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +18.9%. Vs 2023: +4%. After deducting consumption (0 €), gross margin stands at 491 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 415 k€, representing 84.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 225 k€, i.e. 45.9% 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

490 991 €

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

490 991 €

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

415 062 €

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

295 137 €

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

225 370 €

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

84.5%

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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 66%. Debt remains under control: the company retains capacity to raise new debt if needed. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 2.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 70.3% 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

66.496%

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

59.562%

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

70.326%

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

2.589

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

69.1%

Solvency indicators evolution
IMMOBILIERE LES MARTINES

Sector positioning

Debt ratio
66.5 2024
2022
2023
2024
Q1: -21.14
Med: 5.94
Q3: 146.94
Average -12 pts over 3 years

In 2024, the debt ratio of IMMOBILIERE LES MARTINES (66.50) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
59.56% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.48%
Q3: 73.8%
Good +18 pts over 3 years

In 2024, the financial autonomy of IMMOBILIERE LES MARTINES (59.6%) 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
2.59 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.6 years
Average -6 pts over 3 years

In 2024, the repayment capacity of IMMOBILIERE LES MARTINES (2.59) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1259.59. 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 2.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

1259.585

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

2.0

Liquidity indicators evolution
IMMOBILIERE LES MARTINES

Sector positioning

Liquidity ratio
1259.59 2024
2022
2023
2024
Q1: 83.3
Med: 307.78
Q3: 1321.87
Good

In 2024, the liquidity ratio of IMMOBILIERE LES MARTINES (1259.59) 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.

Interest coverage
2.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Good

In 2024, the interest coverage of IMMOBILIERE LES MARTINES (2.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The company must finance 5 days of gap between collections and payments. Overall, WCR represents 153 days of revenue, i.e. 208 k€ 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

208 460 €

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

5 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

0 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

153 j

WCR and payment terms evolution
IMMOBILIERE LES MARTINES

Positioning of IMMOBILIERE LES MARTINES in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of IMMOBILIERE LES MARTINES is estimated at 1 588 101 € (range 445 378€ - 2 853 101€). With an EBITDA of 415 062€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (in line with sector norms). 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
169 transactions
445k€ 1588k€ 2853k€
1 588 101 € Range: 445 378€ - 2 853 101€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
415 062 € × 5.6x
Estimation 2 324 276 €
615 251€ - 4 148 546€
Revenue Multiple 30%
490 991 € × 0.81x
Estimation 396 047 €
151 342€ - 738 531€
Net Income Multiple 20%
225 370 € × 6.8x
Estimation 1 535 746 €
461 750€ - 2 786 346€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare IMMOBILIERE LES MARTINES with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about IMMOBILIERE LES MARTINES

What is the revenue of IMMOBILIERE LES MARTINES ?

The revenue of IMMOBILIERE LES MARTINES in 2024 is 491 k€.

Is IMMOBILIERE LES MARTINES profitable?

Yes, IMMOBILIERE LES MARTINES generated a net profit of 225 k€ in 2024.

Where is the headquarters of IMMOBILIERE LES MARTINES ?

The headquarters of IMMOBILIERE LES MARTINES is located in LIMOGES (87000), in the department Haute-Vienne.

Where to find the tax return of IMMOBILIERE LES MARTINES ?

The tax return of IMMOBILIERE LES MARTINES 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 IMMOBILIERE LES MARTINES operate?

IMMOBILIERE LES MARTINES operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.