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PAUL MARTIN : revenue, balance sheet and financial ratios

PAUL MARTIN is a French company founded 42 years ago, specialized in the sector Autres intermédiaires du commerce en denrées, boissons et tabac. Based in BORDEAUX (33800), this company of category PME shows in 2017 a revenue of 1.2 M€. 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 - PAUL MARTIN (SIREN 327955712)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C N/C N/C N/C 1 248 007 €
Net income 11 119 € 20 264 € -34 838 € 115 822 € 69 737 € 42 510 € -45 437 € 4 722 € 19 637 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C 5 951 €
Net margin N/C N/C N/C N/C N/C N/C N/C N/C 1.6%

Revenue and income statement

In 2025, PAUL MARTIN generates positive net income of 11 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 20 k€ -> 11 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

11 119 €

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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 53%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

53.184%

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

30.301%

Solvency indicators evolution
PAUL MARTIN

Sector positioning

Debt ratio
53.18 2025
2023
2024
2025
Q1: 1.19
Med: 10.48
Q3: 53.44
Average

In 2025, the debt ratio of PAUL MARTIN (53.18) 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
30.3% 2025
2023
2024
2025
Q1: 28.47%
Med: 51.79%
Q3: 72.73%
Average -10 pts over 3 years

In 2025, the financial autonomy of PAUL MARTIN (30.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 186.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

186.252

Liquidity indicators evolution
PAUL MARTIN

Sector positioning

Liquidity ratio
186.25 2025
2023
2024
2025
Q1: 216.51
Med: 330.17
Q3: 588.76
Watch -14 pts over 3 years

In 2025, the liquidity ratio of PAUL MARTIN (186.25) 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.

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) ?
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
PAUL MARTIN

Positioning of PAUL MARTIN in its sector

Comparison with sector Autres intermédiaires du commerce en denrées, boissons et tabac

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (49 transactions). This range of 7 005€ to 64 470€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
7k€ 26k€ 64k€
26 615 € Range: 7 005€ - 64 470€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 49 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 (Autres intermédiaires du commerce en denrées, boissons et tabac)

Compare PAUL MARTIN with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en denrées, boissons et tabac

Frequently asked questions about PAUL MARTIN

What is the revenue of PAUL MARTIN ?

The revenue of PAUL MARTIN in 2017 is 1.2 M€.

Is PAUL MARTIN profitable?

Yes, PAUL MARTIN generated a net profit of 11 k€ in 2025.

Where is the headquarters of PAUL MARTIN ?

The headquarters of PAUL MARTIN is located in BORDEAUX (33800), in the department Gironde.

Where to find the tax return of PAUL MARTIN ?

The tax return of PAUL MARTIN 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 PAUL MARTIN operate?

PAUL MARTIN operates in the sector Autres intermédiaires du commerce en denrées, boissons et tabac (NAF code 46.17B). See the 'Sector positioning' section above to compare the company with its competitors.