MARTINEZ CONSTRUCTIONS NAVALES & FILS : revenue, balance sheet and financial ratios

MARTINEZ CONSTRUCTIONS NAVALES & FILS is a French company founded 47 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SAINT-CYPRIEN (66750), this company of category PME shows in 2023 a revenue of 4.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - MARTINEZ CONSTRUCTIONS NAVALES & FILS (SIREN 315966952)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 4 866 851 € 369 951 € 1 860 068 € 3 056 766 € 24 000 € 24 000 € 24 000 € 24 000 € 24 000 €
Net income -267 218 € 144 062 € -288 023 € -147 131 € 11 084 € 2 941 € -12 037 € -8 550 € -9 976 €
EBITDA -165 858 € 180 204 € -253 193 € -108 751 € 12 684 € 13 345 € 11 272 € 15 104 € 14 849 €
Net margin -5.5% 38.9% -15.5% -4.8% 46.2% 12.3% -50.2% -35.6% -41.6%

Revenue and income statement

In 2023, MARTINEZ CONSTRUCTIONS NAVALES & FILS achieves revenue of 4.9 M€. Over the period 2015-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +94.3%. Vs 2022, growth of +1216% (370 k€ -> 4.9 M€). After deducting consumption (364 k€), gross margin stands at 4.5 M€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -166 k€, representing -3.4% of revenue. Warning negative scissor effect: despite revenue change (+1216%), EBITDA varies by -192%, reducing margin by 52.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -267 k€ (-5.5% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 866 851 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 503 083 €

EBITDA (2023) ?
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

-165 858 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-237 683 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-267 218 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-3.4%

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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 -115%. 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 -51%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-114.887%

Financial autonomy (2023) ?
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

-50.968%

Cash flow / Revenue (2023) ?
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

-4.017%

Repayment capacity (2023) ?
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

-2.241

Asset age ratio (2023) ?
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

5.0%

Solvency indicators evolution
MARTINEZ CONSTRUCTIONS NAVALES & FILS

Sector positioning

Debt ratio
-114.89 2023
2021
2022
2023
Q1: -25.79
Med: 7.7
Q3: 166.03
Excellent

In 2023, the debt ratio of MARTINEZ CONSTRUCTIONS NA... (-114.89) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-50.97% 2023
2021
2022
2023
Q1: 0.43%
Med: 30.83%
Q3: 76.17%
Average

In 2023, the financial autonomy of MARTINEZ CONSTRUCTIONS NA... (-51.0%) 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
-2.24 years 2023
2021
2022
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.35 years
Excellent

In 2023, the repayment capacity of MARTINEZ CONSTRUCTIONS NA... (-2.24) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 23.12. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

23.122

Interest coverage (2023) ?
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

-14.934

Liquidity indicators evolution
MARTINEZ CONSTRUCTIONS NAVALES & FILS

Sector positioning

Liquidity ratio
23.12 2023
2021
2022
2023
Q1: 95.03
Med: 298.23
Q3: 1220.9
Watch -10 pts over 3 years

In 2023, the liquidity ratio of MARTINEZ CONSTRUCTIONS NA... (23.12) 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
-14.93x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.99x
Average

In 2023, the interest coverage of MARTINEZ CONSTRUCTIONS NA... (-14.9x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 85 days. Excellent situation: suppliers finance 84 days of the operating cycle (retail model). WCR is negative (-22 days): operations structurally generate cash. Notable WCR improvement over the period (-304%), freeing up cash.

Operating WCR (2023) ?
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

-294 298 €

Customer credit (2023) ?
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

1 j

Supplier credit (2023) ?
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

85 j

Inventory turnover (2023) ?
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 (2023) ?
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

-22 j

WCR and payment terms evolution
MARTINEZ CONSTRUCTIONS NAVALES & FILS

Positioning of MARTINEZ CONSTRUCTIONS NAVALES & FILS in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 215 transactions of similar company sales in 2023, the value of MARTINEZ CONSTRUCTIONS NAVALES & FILS is estimated at 2 485 097 € (range 1 131 574€ - 5 685 178€). The price/revenue ratio is 0.51x (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.

Estimated enterprise value 2023
215 transactions
1131k€ 2485k€ 5685k€
2 485 097 € Range: 1 131 574€ - 5 685 178€
NAF 5 année 2023

Valuation method used

Revenue Multiple
4 866 851 € × 0.51x = 2 485 097 €
Range: 1 131 575€ - 5 685 179€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Location de terrains et d'autres biens immobiliers)

Compare MARTINEZ CONSTRUCTIONS NAVALES & FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about MARTINEZ CONSTRUCTIONS NAVALES & FILS

What is the revenue of MARTINEZ CONSTRUCTIONS NAVALES & FILS ?

The revenue of MARTINEZ CONSTRUCTIONS NAVALES & FILS in 2023 is 4.9 M€.

Is MARTINEZ CONSTRUCTIONS NAVALES & FILS profitable?

MARTINEZ CONSTRUCTIONS NAVALES & FILS recorded a net loss in 2023.

Where is the headquarters of MARTINEZ CONSTRUCTIONS NAVALES & FILS ?

The headquarters of MARTINEZ CONSTRUCTIONS NAVALES & FILS is located in SAINT-CYPRIEN (66750), in the department Pyrenees-Orientales.

Where to find the tax return of MARTINEZ CONSTRUCTIONS NAVALES & FILS ?

The tax return of MARTINEZ CONSTRUCTIONS NAVALES & 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 MARTINEZ CONSTRUCTIONS NAVALES & FILS operate?

MARTINEZ CONSTRUCTIONS NAVALES & FILS operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.