SIREN : 819739012
MARTIN S SAS is a French company founded 10 years ago, specialized in the sector Restauration traditionnelle. Based in OLONZAC (34210), this company of category PME shows in 2024 a revenue of 105 k€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|---|
| Revenue | 105 058 € | 27 170 € | 214 461 € | 160 655 € | 109 232 € | 146 770 € |
| Net income | 10 159 € | 12 749 € | 6 801 € | 31 574 € | -556 € | 8 297 € |
| EBITDA | 17 706 € | 20 848 € | 17 160 € | 18 360 € | -23 856 € | 20 278 € |
| Net margin | 9.7% | 46.9% | 3.2% | 19.7% | -0.5% | 5.7% |
In 2024, MARTIN S SAS achieves revenue of 105 k€. Revenue is declining over the period 2019-2024 (CAGR: -6.5%). Vs 2023, growth of +287% (27 k€ -> 105 k€). After deducting consumption (35 k€), gross margin stands at 70 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 18 k€, representing 16.9% of revenue. Warning negative scissor effect: despite revenue change (+287%), EBITDA varies by -15%, reducing margin by 59.9 pts. This reflects costs rising faster than 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 10 k€, i.e. 9.7% of revenue. This profit can be retained or distributed to shareholders.
105 058 €
70 258 €
17 706 €
10 159 €
10 159 €
16.9%
The debt ratio (= Financial debt / Equity x 100) stands at 276%. 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 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 16.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
276.13%
25.022%
16.852%
11.764
57.7%
In 2024, the debt ratio of MARTIN S SAS (276.13) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of MARTIN S SAS (25.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of MARTIN S SAS (11.76) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 127.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
127.559
0.0
In 2024, the liquidity ratio of MARTIN S SAS (127.56) 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.
In 2024, the interest coverage of MARTIN S SAS (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) 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: 24 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 27 days of revenue, i.e. 8 k€ to permanently finance. Over 2019-2024, WCR increased by +182%, requiring additional financing.
7 890 €
5 j
24 j
22 j
27 j
Based on 698 transactions of similar company sales in 2024, the value of MARTIN S SAS is estimated at 79 875 € (range 41 025€ - 152 403€). With an EBITDA of 17 706€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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.
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This estimate is based on the analysis of 698 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare MARTIN S SAS with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of MARTIN S SAS in 2024 is 105 k€.
Yes, MARTIN S SAS generated a net profit of 10 k€ in 2024.
The headquarters of MARTIN S SAS is located in OLONZAC (34210), in the department Herault.
The tax return of MARTIN S SAS 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).
MARTIN S SAS operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.