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MARTIN FRANCOIS ET FILS : revenue, balance sheet and financial ratios

MARTIN FRANCOIS ET FILS is a French company founded 9 years ago, specialized in the sector Travaux de couverture par éléments. Based in GRANGES-AUMONTZEY (88640), this company of category PME shows in 2017 a revenue of 347 k€. 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 - MARTIN FRANCOIS ET FILS (SIREN 823873575)
Indicator 2017
Revenue 346 916 €
Net income 34 687 €
EBITDA 41 754 €
Net margin 10.0%

Revenue and income statement

In 2017, MARTIN FRANCOIS ET FILS achieves revenue of 347 k€. After deducting consumption (127 k€), gross margin stands at 220 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 42 k€, representing 12.0% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 35 k€, i.e. 10.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

346 916 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

219 775 €

EBITDA (2017) ?
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

41 754 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

33 224 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

34 687 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.0%

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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 231%. 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 43%. 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 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.5% 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 (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

230.553%

Financial autonomy (2017) ?
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

43.345%

Cash flow / Revenue (2017) ?
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

12.457%

Repayment capacity (2017) ?
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

1.782

Asset age ratio (2017) ?
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

94.6%

Solvency indicators evolution
MARTIN FRANCOIS ET FILS

Sector positioning

Debt ratio
230.55 2017
2017
Q1: 3.41
Med: 20.08
Q3: 60.23
Watch

In 2017, the debt ratio of MARTIN FRANCOIS ET FILS (230.55) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
43.34% 2017
2017
Q1: 16.97%
Med: 36.85%
Q3: 55.0%
Good

In 2017, the financial autonomy of MARTIN FRANCOIS ET FILS (43.3%) 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
1.78 years 2017
2017
Q1: 0.0 years
Med: 0.3 years
Q3: 1.48 years
Average

In 2017, the repayment capacity of MARTIN FRANCOIS ET FILS (1.78) 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 132.47. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

132.473

Interest coverage (2017) ?
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

0.0

Liquidity indicators evolution
MARTIN FRANCOIS ET FILS

Sector positioning

Liquidity ratio
132.47 2017
2017
Q1: 136.55
Med: 189.85
Q3: 282.72
Watch

In 2017, the liquidity ratio of MARTIN FRANCOIS ET FILS (132.47) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2017
2017
Q1: 0.0x
Med: 0.67x
Q3: 3.93x
Average

In 2017, the interest coverage of MARTIN FRANCOIS ET FILS (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 84 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. The company must finance 30 days of gap between collections and payments. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-8 days): operations structurally generate cash.

Operating WCR (2017) ?
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

-7 754 €

Customer credit (2017) ?
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

84 j

Supplier credit (2017) ?
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

54 j

Inventory turnover (2017) ?
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

9 j

WCR in days of revenue (2017) ?
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

-8 j

WCR and payment terms evolution
MARTIN FRANCOIS ET FILS

Positioning of MARTIN FRANCOIS ET FILS in its sector

Comparison with sector Travaux de couverture par éléments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of MARTIN FRANCOIS ET FILS is estimated at 81 827 € (range 39 382€ - 135 040€). With an EBITDA of 41 754€, the sector multiple of 2.2x 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 2017
113 transactions
39k€ 81k€ 135k€
81 827 € Range: 39 382€ - 135 040€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
41 754 € × 2.2x
Estimation 93 932 €
38 771€ - 150 714€
Revenue Multiple 30%
346 916 € × 0.16x
Estimation 53 804 €
34 983€ - 88 059€
Net Income Multiple 20%
34 687 € × 2.7x
Estimation 93 600 €
47 511€ - 166 330€
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 (Travaux de couverture par éléments)

Compare MARTIN FRANCOIS ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de couverture par éléments

Frequently asked questions about MARTIN FRANCOIS ET FILS

What is the revenue of MARTIN FRANCOIS ET FILS ?

The revenue of MARTIN FRANCOIS ET FILS in 2017 is 347 k€.

Is MARTIN FRANCOIS ET FILS profitable?

Yes, MARTIN FRANCOIS ET FILS generated a net profit of 35 k€ in 2017.

Where is the headquarters of MARTIN FRANCOIS ET FILS ?

The headquarters of MARTIN FRANCOIS ET FILS is located in GRANGES-AUMONTZEY (88640), in the department Vosges.

Where to find the tax return of MARTIN FRANCOIS ET FILS ?

The tax return of MARTIN FRANCOIS ET FILS 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 FRANCOIS ET FILS operate?

MARTIN FRANCOIS ET FILS operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.