MARTIN : revenue, balance sheet and financial ratios

MARTIN is a French company founded 39 years ago, specialized in the sector Travaux d'installation d'eau et de gaz en tous locaux. Based in CIVRIEUX (01390), this company of category PME shows in 2023 a revenue of 9.6 M€. 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 - MARTIN (SIREN 340817774)
Indicator 2025 2024 2023 2021 2020 2019 2018 2017
Revenue N/C N/C 9 647 536 € 7 760 742 € 9 278 990 € 7 428 386 € 6 596 076 € 7 879 765 €
Net income 524 602 € 449 962 € 781 881 € 443 776 € 668 088 € 559 778 € 671 359 € 863 443 €
EBITDA N/C N/C 772 829 € 541 000 € 1 385 257 € 1 182 953 € 843 774 € 1 337 738 €
Net margin N/C N/C 8.1% 5.7% 7.2% 7.5% 10.2% 11.0%

Revenue and income statement

In 2025, MARTIN generates positive net income of 525 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 863 k€ -> 525 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

524 602 €

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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 17%. 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 35%. The balance between equity and debt is satisfactory.

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

17.443%

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

34.955%

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

37.1%

Solvency indicators evolution
MARTIN

Sector positioning

Debt ratio
17.44 2025
2023
2024
2025
Q1: 4.84
Med: 17.02
Q3: 39.87
Average

In 2025, the debt ratio of MARTIN (17.44) 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
34.95% 2025
2023
2024
2025
Q1: 25.1%
Med: 46.33%
Q3: 62.69%
Average -8 pts over 3 years

In 2025, the financial autonomy of MARTIN (35.0%) 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
0.64 years 2023
2023
Q1: 0.0 years
Med: 0.14 years
Q3: 1.27 years
Average

In 2023, the repayment capacity of MARTIN (0.64) 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 189.06. 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

189.058

Liquidity indicators evolution
MARTIN

Sector positioning

Liquidity ratio
189.06 2025
2023
2024
2025
Q1: 164.45
Med: 230.78
Q3: 335.49
Average -7 pts over 3 years

In 2025, the liquidity ratio of MARTIN (189.06) 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
0.69x 2023
2023
Q1: 0.0x
Med: 0.03x
Q3: 1.77x
Good

In 2023, the interest coverage of MARTIN (0.7x) 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.

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
MARTIN

Positioning of MARTIN in its sector

Comparison with sector Travaux d'installation d'eau et de gaz en tous locaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 161 560€ to 1 518 355€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
161k€ 1060k€ 1518k€
1 060 637 € Range: 161 560€ - 1 518 355€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 38 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 (Travaux d'installation d'eau et de gaz en tous locaux)

Compare MARTIN with other companies in the same sector:

Frequently asked questions about MARTIN

What is the revenue of MARTIN ?

The revenue of MARTIN in 2023 is 9.6 M€.

Is MARTIN profitable?

Yes, MARTIN generated a net profit of 525 k€ in 2025.

Where is the headquarters of MARTIN ?

The headquarters of MARTIN is located in CIVRIEUX (01390), in the department Ain.

Where to find the tax return of MARTIN ?

The tax return of 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 MARTIN operate?

MARTIN operates in the sector Travaux d'installation d'eau et de gaz en tous locaux (NAF code 43.22A). See the 'Sector positioning' section above to compare the company with its competitors.