MC MARTINOTTO : revenue, balance sheet and financial ratios

MC MARTINOTTO is a French company founded 42 years ago, specialized in the sector Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir. Based in PARIS (75002), this company of category PME shows in 2023 a revenue of 35 k€. 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 - MC MARTINOTTO (SIREN 328647896)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 34 583 € 28 407 € 32 171 € 21 994 € 57 596 € 62 998 € 67 475 € 73 874 €
Net income 2 183 € 4 649 € 164 086 € -29 469 € -3 398 € 4 922 € 3 704 € 19 111 €
EBITDA 2 996 € -5 572 € -900 € -17 275 € 3 679 € 8 037 € 7 197 € 23 542 €
Net margin 6.3% 16.4% 510.0% -134.0% -5.9% 7.8% 5.5% 25.9%

Revenue and income statement

In 2023, MC MARTINOTTO achieves revenue of 35 k€. Revenue is declining over the period 2016-2023 (CAGR: -10.3%). Vs 2022, growth of +22% (28 k€ -> 35 k€). After deducting consumption (0 €), gross margin stands at 35 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3 k€, representing 8.7% of revenue. Positive scissor effect: EBITDA margin improves by +28.3 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 6.3% of revenue. This profit can be retained or distributed to shareholders.

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

34 583 €

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

34 583 €

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

2 996 €

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

2 417 €

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

2 183 €

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

8.7%

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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 2%. 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 89%. 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 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

1.943%

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

89.103%

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

7.989%

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

0.974

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

16.6%

Solvency indicators evolution
MC MARTINOTTO

Sector positioning

Debt ratio
1.94 2023
2021
2022
2023
Q1: 0.08
Med: 13.03
Q3: 50.54
Good -25 pts over 3 years

In 2023, the debt ratio of MC MARTINOTTO (1.94) 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
89.1% 2023
2021
2022
2023
Q1: 10.54%
Med: 47.38%
Q3: 68.55%
Excellent +18 pts over 3 years

In 2023, the financial autonomy of MC MARTINOTTO (89.1%) 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
0.97 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.27 years
Q3: 2.24 years
Average

In 2023, the repayment capacity of MC MARTINOTTO (0.97) 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 1032.15. 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

1032.149

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

0.0

Liquidity indicators evolution
MC MARTINOTTO

Sector positioning

Liquidity ratio
1032.15 2023
2021
2022
2023
Q1: 152.81
Med: 310.81
Q3: 750.18
Excellent

In 2023, the liquidity ratio of MC MARTINOTTO (1032.15) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.15x
Q3: 4.23x
Average

In 2023, the interest coverage of MC MARTINOTTO (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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 135 days. Excellent situation: suppliers finance 88 days of the operating cycle (retail model). Overall, WCR represents 344 days of revenue, i.e. 33 k€ to permanently finance. Over 2016-2023, WCR increased by +49%, requiring additional financing.

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

33 013 €

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

47 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

135 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

344 j

WCR and payment terms evolution
MC MARTINOTTO

Positioning of MC MARTINOTTO in its sector

Comparison with sector Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of MC MARTINOTTO is estimated at 6 534 € (range 2 677€ - 19 301€). With an EBITDA of 2 996€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.32x (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 2023
229 transactions
2k€ 6k€ 19k€
6 534 € Range: 2 677€ - 19 301€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
2 996 € × 1.6x
Estimation 4 867 €
1 588€ - 16 158€
Revenue Multiple 30%
34 583 € × 0.32x
Estimation 11 215 €
5 258€ - 27 438€
Net Income Multiple 20%
2 183 € × 1.7x
Estimation 3 685 €
1 526€ - 14 957€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir)

Compare MC MARTINOTTO with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir

Frequently asked questions about MC MARTINOTTO

What is the revenue of MC MARTINOTTO ?

The revenue of MC MARTINOTTO in 2023 is 35 k€.

Is MC MARTINOTTO profitable?

Yes, MC MARTINOTTO generated a net profit of 2 k€ in 2023.

Where is the headquarters of MC MARTINOTTO ?

The headquarters of MC MARTINOTTO is located in PARIS (75002), in the department Paris.

Where to find the tax return of MC MARTINOTTO ?

The tax return of MC MARTINOTTO 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 MC MARTINOTTO operate?

MC MARTINOTTO operates in the sector Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir (NAF code 46.16Z). See the 'Sector positioning' section above to compare the company with its competitors.