RECTIFICATION & ALESAGE MARTI : revenue, balance sheet and financial ratios

RECTIFICATION & ALESAGE MARTI is a French company founded 41 years ago, specialized in the sector Commerce de détail d'équipements automobiles. Based in LE LAMENTIN (97232), this company of category PME shows in 2024 a revenue of 1.5 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 - RECTIFICATION & ALESAGE MARTI (SIREN 331004994)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 504 394 € 1 489 189 € 1 560 163 € 1 565 742 € 1 536 648 € 1 603 929 € 1 578 221 € 1 612 898 € 1 644 782 €
Net income -60 020 € -30 936 € 26 104 € 15 171 € 116 764 € 103 085 € 101 248 € 56 560 € 115 865 €
EBITDA -24 315 € -2 970 € 57 872 € 21 784 € 161 155 € 142 765 € 142 941 € 91 063 € 176 382 €
Net margin -4.0% -2.1% 1.7% 1.0% 7.6% 6.4% 6.4% 3.5% 7.0%

Revenue and income statement

In 2024, RECTIFICATION & ALESAGE MARTI achieves revenue of 1.5 M€. Activity remains stable over the period (CAGR: -1.1%). Vs 2023: +1%. After deducting consumption (678 k€), gross margin stands at 826 k€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -24 k€, representing -1.6% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -60 k€ (-4.0% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 504 394 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

826 212 €

EBITDA (2024) ?
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

-24 315 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-60 175 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-60 020 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.6%

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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 8%. 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 82%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

8.171%

Financial autonomy (2024) ?
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

82.385%

Cash flow / Revenue (2024) ?
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

-1.886%

Repayment capacity (2024) ?
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

-4.788

Asset age ratio (2024) ?
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
RECTIFICATION & ALESAGE MARTI

Sector positioning

Debt ratio
8.17 2024
2022
2023
2024
Q1: 0.96
Med: 14.89
Q3: 53.7
Good +12 pts over 3 years

In 2024, the debt ratio of RECTIFICATION & ALESAGE M... (8.17) 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
82.39% 2024
2022
2023
2024
Q1: 15.43%
Med: 39.97%
Q3: 59.96%
Excellent

In 2024, the financial autonomy of RECTIFICATION & ALESAGE M... (82.4%) 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
-4.79 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.17 years
Q3: 1.47 years
Excellent -29 pts over 3 years

In 2024, the repayment capacity of RECTIFICATION & ALESAGE M... (-4.79) 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 803.37. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

803.369

Interest coverage (2024) ?
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

-10.191

Liquidity indicators evolution
RECTIFICATION & ALESAGE MARTI

Sector positioning

Liquidity ratio
803.37 2024
2022
2023
2024
Q1: 134.64
Med: 206.05
Q3: 313.86
Excellent

In 2024, the liquidity ratio of RECTIFICATION & ALESAGE M... (803.37) 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
-10.19x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.58x
Q3: 4.21x
Average -36 pts over 3 years

In 2024, the interest coverage of RECTIFICATION & ALESAGE M... (-10.2x) 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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 391 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 392 days of revenue, i.e. 1.6 M€ to permanently finance.

Operating WCR (2024) ?
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

1 639 654 €

Customer credit (2024) ?
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

13 j

Supplier credit (2024) ?
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

51 j

Inventory turnover (2024) ?
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

391 j

WCR in days of revenue (2024) ?
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

392 j

WCR and payment terms evolution
RECTIFICATION & ALESAGE MARTI

Positioning of RECTIFICATION & ALESAGE MARTI in its sector

Comparison with sector Commerce de détail d'équipements automobiles

Similar companies (Commerce de détail d'équipements automobiles)

Compare RECTIFICATION & ALESAGE MARTI with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'équipements automobiles

Frequently asked questions about RECTIFICATION & ALESAGE MARTI

What is the revenue of RECTIFICATION & ALESAGE MARTI ?

The revenue of RECTIFICATION & ALESAGE MARTI in 2024 is 1.5 M€.

Is RECTIFICATION & ALESAGE MARTI profitable?

RECTIFICATION & ALESAGE MARTI recorded a net loss in 2024.

Where is the headquarters of RECTIFICATION & ALESAGE MARTI ?

The headquarters of RECTIFICATION & ALESAGE MARTI is located in LE LAMENTIN (97232), in the department Martinique.

Where to find the tax return of RECTIFICATION & ALESAGE MARTI ?

The tax return of RECTIFICATION & ALESAGE MARTI 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 RECTIFICATION & ALESAGE MARTI operate?

RECTIFICATION & ALESAGE MARTI operates in the sector Commerce de détail d'équipements automobiles (NAF code 45.32Z). See the 'Sector positioning' section above to compare the company with its competitors.