Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2001-03-02 (25 years)Status: ActiveBusiness sector: Restauration de type rapideLocation: VIRE NORMANDIE (14500), Calvados
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
MARTIVIRE : revenue, balance sheet and financial ratios
MARTIVIRE is a French company
founded 25 years ago,
specialized in the sector Restauration de type rapide.
Based in VIRE NORMANDIE (14500),
this company of category PME
shows in 2016 a revenue of 2.7 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, MARTIVIRE generates positive net income of 217 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 225 k€ -> 217 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
217 432 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 75%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
75.081%
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
29.277%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2021
2022
2023
2024
2025
Debt ratio
0.0
80.775
19.936
267.689
351.893
532.705
316.409
150.878
75.081
Financial autonomy
52.654
41.531
48.593
14.612
16.269
10.493
15.868
24.093
29.277
Repayment capacity
0.0
None
None
None
None
None
None
None
None
Cash flow / Revenue
11.357%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
75.082025
2023
2024
2025
Q1: 0.0
Med: 24.41
Q3: 132.29
Average-13 pts over 3 years
In 2025, the debt ratio of MARTIVIRE (75.08) 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
29.28%2025
2023
2024
2025
Q1: 2.02%
Med: 19.86%
Q3: 47.73%
Good+11 pts over 3 years
In 2025, the financial autonomy of MARTIVIRE (29.3%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 83.82. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
83.824
Liquidity indicators evolution MARTIVIRE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2021
2022
2023
2024
2025
Liquidity ratio
364.892
241.619
137.085
91.736
170.457
127.939
123.018
115.387
83.824
Interest coverage
0.368
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
83.822025
2023
2024
2025
Q1: 73.86
Med: 133.68
Q3: 244.05
Average-23 pts over 3 years
In 2025, the liquidity ratio of MARTIVIRE (83.82) 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.
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)
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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 MARTIVIRE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2021
2022
2023
2024
2025
Operating WCR
442 204 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
2
0
0
0
0
0
0
0
0
Customer payment term (days)
1
0
0
0
0
0
0
0
0
Supplier payment term (days)
24
0
0
0
0
0
0
0
0
Positioning of MARTIVIRE in its sector
Comparison with sector Restauration de type rapide
Valuation estimate
Based on 557 transactions of similar company sales
in 2025,
the value of MARTIVIRE is estimated at
1 228 255 €
(range 694 775€ - 2 781 794€).
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 value2025
557 transactions
694k€1228k€2781k€
1 228 255 €Range: 694 775€ - 2 781 794€
NAF 5 année 2025
Valuation method used
Net Income Multiple
217 432 €
×
5.6x
=1 228 256 €
Range: 694 775€ - 2 781 794€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 557 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 (Restauration de type rapide)
Compare MARTIVIRE with other companies in the same sector:
Yes, MARTIVIRE generated a net profit of 217 k€ in 2025.
Where is the headquarters of MARTIVIRE ?
The headquarters of MARTIVIRE is located in VIRE NORMANDIE (14500), in the department Calvados.
Where to find the tax return of MARTIVIRE ?
The tax return of MARTIVIRE 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 MARTIVIRE operate?
MARTIVIRE operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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