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

MARTIN JEAN ET FILS is a French company founded 59 years ago, specialized in the sector Transports routiers de fret interurbains. Based in MAUGES-SUR-LOIRE (49410), this company of category PME shows in 2024 a revenue of 1.0 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 - MARTIN JEAN ET FILS (SIREN 067200253)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 011 305 € N/C N/C N/C N/C N/C N/C N/C N/C
Net income 174 076 € 66 742 € -1 668 € 61 931 € -27 084 € -2 434 € -25 450 € 6 118 € 14 494 €
EBITDA 270 160 € N/C N/C N/C N/C N/C N/C N/C N/C
Net margin 17.2% N/C N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, MARTIN JEAN ET FILS achieves revenue of 1.0 M€. After deducting consumption (188 k€), gross margin stands at 823 k€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 270 k€, representing 26.7% 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 174 k€, i.e. 17.2% 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

1 011 305 €

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

823 267 €

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

270 160 €

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

219 696 €

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

174 076 €

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

26.7%

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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 16%. 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 66%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.1% 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

16.039%

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

66.5%

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

22.102%

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

0.345

Solvency indicators evolution
MARTIN JEAN ET FILS

Sector positioning

Debt ratio
16.04 2024
2022
2023
2024
Q1: 3.42
Med: 30.72
Q3: 89.85
Good -32 pts over 3 years

In 2024, the debt ratio of MARTIN JEAN ET FILS (16.04) 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
66.5% 2024
2022
2023
2024
Q1: 17.96%
Med: 34.26%
Q3: 52.09%
Excellent +7 pts over 3 years

In 2024, the financial autonomy of MARTIN JEAN ET FILS (66.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.34 years 2024
2024
Q1: -0.01 years
Med: 0.02 years
Q3: 1.91 years
Average

In 2024, the repayment capacity of MARTIN JEAN ET FILS (0.34) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

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

0.0

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

0.358

Liquidity indicators evolution
MARTIN JEAN ET FILS

Sector positioning

Liquidity ratio
0.0 2024
2022
2023
2024
Q1: 122.42
Med: 168.88
Q3: 241.43
Watch -63 pts over 3 years

In 2024, the liquidity ratio of MARTIN JEAN ET FILS (0.00) 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
0.36x 2024
2024
Q1: -0.19x
Med: 0.0x
Q3: 4.8x
Good

In 2024, the interest coverage of MARTIN JEAN ET FILS (0.4x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 30 days. WCR is negative (-37 days): operations structurally generate cash.

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

-103 578 €

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

0 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

30 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

-37 j

WCR and payment terms evolution
MARTIN JEAN ET FILS

Positioning of MARTIN JEAN ET FILS in its sector

Comparison with sector Transports routiers de fret interurbains

Valuation estimate

Based on 71 transactions of similar company sales in 2024, the value of MARTIN JEAN ET FILS is estimated at 310 552 € (range 135 681€ - 933 925€). With an EBITDA of 270 160€, the sector multiple of 0.9x is applied. The price/revenue ratio is 0.23x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
71 tx
135k€ 310k€ 933k€
310 552 € Range: 135 681€ - 933 925€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
270 160 € × 0.9x
Estimation 248 107 €
176 563€ - 1 000 784€
Revenue Multiple 30%
1 011 305 € × 0.23x
Estimation 229 247 €
107 087€ - 373 835€
Net Income Multiple 20%
174 076 € × 3.4x
Estimation 588 623 €
76 372€ - 1 606 914€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 71 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 (Transports routiers de fret interurbains)

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

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about MARTIN JEAN ET FILS

What is the revenue of MARTIN JEAN ET FILS ?

The revenue of MARTIN JEAN ET FILS in 2024 is 1.0 M€.

Is MARTIN JEAN ET FILS profitable?

Yes, MARTIN JEAN ET FILS generated a net profit of 174 k€ in 2024.

Where is the headquarters of MARTIN JEAN ET FILS ?

The headquarters of MARTIN JEAN ET FILS is located in MAUGES-SUR-LOIRE (49410), in the department Maine-et-Loire.

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

The tax return of MARTIN JEAN 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 JEAN ET FILS operate?

MARTIN JEAN ET FILS operates in the sector Transports routiers de fret interurbains (NAF code 49.41A). See the 'Sector positioning' section above to compare the company with its competitors.