MARTOIA B.T.P : revenue, balance sheet and financial ratios

MARTOIA B.T.P is a French company founded 34 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in SAINT-JEAN-DE-MAURIENNE (73300), this company of category PME shows in 2021 a revenue of 7.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - MARTOIA B.T.P (SIREN 384318853)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 7 874 039 € N/C 10 829 851 € N/C N/C N/C
Net income -1 171 202 € 333 338 € 266 521 € -22 507 € 310 420 € 291 390 €
EBITDA -1 136 890 € N/C 447 899 € N/C N/C N/C
Net margin -14.9% N/C 2.5% N/C N/C N/C

Revenue and income statement

In 2021, MARTOIA B.T.P achieves revenue of 7.9 M€. Revenue is declining over the period 2019-2021 (CAGR: -14.7%). After deducting consumption (2.6 M€), gross margin stands at 5.2 M€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.1 M€, representing -14.4% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.2 M€ (-14.9% of revenue), which will impact equity.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 874 039 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 245 361 €

EBITDA (2021) ?
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

-1 136 890 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 222 053 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 171 202 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-14.4%

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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 454%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

453.872%

Financial autonomy (2021) ?
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

4.691%

Cash flow / Revenue (2021) ?
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

-14.315%

Repayment capacity (2021) ?
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

-0.891

Asset age ratio (2021) ?
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

40.8%

Solvency indicators evolution
MARTOIA B.T.P

Sector positioning

Debt ratio
453.87 2021
2019
2020
2021
Q1: 9.7
Med: 46.33
Q3: 119.94
Watch +50 pts over 3 years

In 2021, the debt ratio of MARTOIA B.T.P (453.87) 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
4.69% 2021
2019
2020
2021
Q1: 18.84%
Med: 36.58%
Q3: 54.16%
Watch

In 2021, the financial autonomy of MARTOIA B.T.P (4.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-0.89 years 2021
2019
2021
Q1: 0.0 years
Med: 0.78 years
Q3: 2.72 years
Excellent

In 2021, the repayment capacity of MARTOIA B.T.P (-0.89) 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 123.39. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

123.391

Interest coverage (2021) ?
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

-0.101

Liquidity indicators evolution
MARTOIA B.T.P

Sector positioning

Liquidity ratio
123.39 2021
2019
2020
2021
Q1: 141.4
Med: 199.56
Q3: 294.75
Watch

In 2021, the liquidity ratio of MARTOIA B.T.P (123.39) 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
-0.1x 2021
2019
2021
Q1: 0.0x
Med: 0.66x
Q3: 2.67x
Average

In 2021, the interest coverage of MARTOIA B.T.P (-0.1x) 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: 102 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 126 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 134 days of revenue, i.e. 2.9 M€ to permanently finance.

Operating WCR (2021) ?
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

2 936 465 €

Customer credit (2021) ?
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

102 j

Supplier credit (2021) ?
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

126 j

Inventory turnover (2021) ?
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 (2021) ?
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

134 j

WCR and payment terms evolution
MARTOIA B.T.P

Positioning of MARTOIA B.T.P in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of MARTOIA B.T.P is estimated at 1 768 126 € (range 951 047€ - 3 828 844€). The price/revenue ratio is 0.22x (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 2021
120 transactions
951k€ 1768k€ 3828k€
1 768 126 € Range: 951 047€ - 3 828 844€
NAF 5 all-time

Valuation method used

Revenue Multiple
7 874 039 € × 0.22x = 1 768 127 €
Range: 951 047€ - 3 828 844€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 terrassement courants et travaux préparatoires)

Compare MARTOIA B.T.P with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about MARTOIA B.T.P

What is the revenue of MARTOIA B.T.P ?

The revenue of MARTOIA B.T.P in 2021 is 7.9 M€.

Is MARTOIA B.T.P profitable?

MARTOIA B.T.P recorded a net loss in 2021.

Where is the headquarters of MARTOIA B.T.P ?

The headquarters of MARTOIA B.T.P is located in SAINT-JEAN-DE-MAURIENNE (73300), in the department Savoie.

Where to find the tax return of MARTOIA B.T.P ?

The tax return of MARTOIA B.T.P 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 MARTOIA B.T.P operate?

MARTOIA B.T.P operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.