MARTENAT NORD AUVERGNE : revenue, balance sheet and financial ratios

MARTENAT NORD AUVERGNE is a French company founded 17 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in CREUZIER-LE-VIEUX (03300), this company of category ETI shows in 2024 a revenue of 17.8 M€. 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 - MARTENAT NORD AUVERGNE (SIREN 504588310)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 17 820 181 € 24 386 049 € 19 432 243 € 18 571 226 € 18 674 295 € 13 785 778 € 16 175 400 € 10 738 575 € 12 888 286 €
Net income 167 977 € 355 313 € 450 257 € 89 919 € 195 395 € 153 655 € 456 892 € 100 349 € 110 437 €
EBITDA 271 792 € 258 659 € 300 550 € 184 110 € 302 051 € 363 992 € 633 696 € 199 136 € 212 853 €
Net margin 0.9% 1.5% 2.3% 0.5% 1.0% 1.1% 2.8% 0.9% 0.9%

Revenue and income statement

In 2024, MARTENAT NORD AUVERGNE achieves revenue of 17.8 M€. Revenue is growing positively over 9 years (CAGR: +4.1%). Significant drop of -27% vs 2023. After deducting consumption (14.9 M€), gross margin stands at 2.9 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 272 k€, representing 1.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 168 k€, i.e. 0.9% 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

17 820 181 €

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

2 940 269 €

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

271 792 €

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

219 914 €

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

167 977 €

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

1.5%

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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 196%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 15.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

195.754%

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

17.119%

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

1.048%

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

15.347

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

22.9%

Solvency indicators evolution
MARTENAT NORD AUVERGNE

Sector positioning

Debt ratio
195.75 2024
2022
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Average +45 pts over 3 years

In 2024, the debt ratio of MARTENAT NORD AUVERGNE (195.75) 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
17.12% 2024
2022
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Average -7 pts over 3 years

In 2024, the financial autonomy of MARTENAT NORD AUVERGNE (17.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
15.35 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Watch +16 pts over 3 years

In 2024, the repayment capacity of MARTENAT NORD AUVERGNE (15.35) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 193.93. 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 6.4x. 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

193.929

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

6.423

Liquidity indicators evolution
MARTENAT NORD AUVERGNE

Sector positioning

Liquidity ratio
193.93 2024
2022
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Average +23 pts over 3 years

In 2024, the liquidity ratio of MARTENAT NORD AUVERGNE (193.93) 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
6.42x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Good +19 pts over 3 years

In 2024, the interest coverage of MARTENAT NORD AUVERGNE (6.4x) 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: 94 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 86 days. The company must finance 8 days of gap between collections and payments. Inventory turnover is 84 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 186 days of revenue, i.e. 9.2 M€ to permanently finance. Over 2016-2024, WCR increased by +100%, requiring additional financing.

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

9 226 042 €

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

94 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

86 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

84 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

186 j

WCR and payment terms evolution
MARTENAT NORD AUVERGNE

Positioning of MARTENAT NORD AUVERGNE in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of MARTENAT NORD AUVERGNE is estimated at 1 164 396 € (range 520 505€ - 2 117 855€). With an EBITDA of 271 792€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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
148 transactions
520k€ 1164k€ 2117k€
1 164 396 € Range: 520 505€ - 2 117 855€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
271 792 € × 1.6x
Estimation 438 462 €
163 160€ - 652 821€
Revenue Multiple 30%
17 820 181 € × 0.16x
Estimation 2 858 404 €
1 305 475€ - 5 043 671€
Net Income Multiple 20%
167 977 € × 2.6x
Estimation 438 220 €
236 414€ - 1 391 720€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 MARTENAT NORD AUVERGNE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about MARTENAT NORD AUVERGNE

What is the revenue of MARTENAT NORD AUVERGNE ?

The revenue of MARTENAT NORD AUVERGNE in 2024 is 17.8 M€.

Is MARTENAT NORD AUVERGNE profitable?

Yes, MARTENAT NORD AUVERGNE generated a net profit of 168 k€ in 2024.

Where is the headquarters of MARTENAT NORD AUVERGNE ?

The headquarters of MARTENAT NORD AUVERGNE is located in CREUZIER-LE-VIEUX (03300), in the department Allier.

Where to find the tax return of MARTENAT NORD AUVERGNE ?

The tax return of MARTENAT NORD AUVERGNE 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 MARTENAT NORD AUVERGNE operate?

MARTENAT NORD AUVERGNE 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.