SARL ENTREPRISE PHILIPPE MARTIN : revenue, balance sheet and financial ratios

SARL ENTREPRISE PHILIPPE MARTIN is a French company founded 33 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in VIGNEUX-DE-BRETAGNE (44360), this company of category PME shows in 2021 a revenue of 625 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 - SARL ENTREPRISE PHILIPPE MARTIN (SIREN 388784241)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 625 041 € 675 567 € N/C 719 094 € 693 382 € 637 073 €
Net income 12 526 € 41 260 € 36 506 € 30 521 € 46 522 € 34 553 €
EBITDA -3 203 € 64 821 € N/C 52 780 € 66 585 € 57 445 €
Net margin 2.0% 6.1% N/C 4.2% 6.7% 5.4%

Revenue and income statement

In 2021, SARL ENTREPRISE PHILIPPE MARTIN achieves revenue of 625 k€. Activity remains stable over the period (CAGR: -0.4%). Slight decline of -7% vs 2020. After deducting consumption (314 k€), gross margin stands at 311 k€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -3 k€, representing -0.5% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -105%, reducing margin by 10.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.

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

625 041 €

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

310 716 €

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

-3 203 €

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

-3 580 €

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

12 526 €

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

-0.5%

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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 90%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 10.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

90.267%

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

36.981%

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

2.077%

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

10.793

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

45.5%

Solvency indicators evolution
SARL ENTREPRISE PHILIPPE MARTIN

Sector positioning

Debt ratio
90.27 2021
2019
2020
2021
Q1: -1.35
Med: 12.69
Q3: 178.78
Average

In 2021, the debt ratio of SARL ENTREPRISE PHILIPPE ... (90.27) 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
36.98% 2021
2019
2020
2021
Q1: 2.36%
Med: 38.34%
Q3: 81.26%
Average

In 2021, the financial autonomy of SARL ENTREPRISE PHILIPPE ... (37.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
10.79 years 2021
2020
2021
Q1: -0.0 years
Med: 0.53 years
Q3: 9.65 years
Average +17 pts over 2 years

In 2021, the repayment capacity of SARL ENTREPRISE PHILIPPE ... (10.79) 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 196.60. 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

196.599

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

-77.115

Liquidity indicators evolution
SARL ENTREPRISE PHILIPPE MARTIN

Sector positioning

Liquidity ratio
196.6 2021
2019
2020
2021
Q1: 84.68
Med: 265.75
Q3: 1031.56
Average -5 pts over 3 years

In 2021, the liquidity ratio of SARL ENTREPRISE PHILIPPE ... (196.60) 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.

Interest coverage
-77.11x 2021
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 12.93x
Average -32 pts over 2 years

In 2021, the interest coverage of SARL ENTREPRISE PHILIPPE ... (-77.1x) 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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 22 days of revenue, i.e. 38 k€ to permanently finance. Notable WCR improvement over the period (-34%), freeing up cash.

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

38 040 €

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

17 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

55 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

26 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

22 j

WCR and payment terms evolution
SARL ENTREPRISE PHILIPPE MARTIN

Positioning of SARL ENTREPRISE PHILIPPE MARTIN in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 178 transactions of similar company sales in 2021, the value of SARL ENTREPRISE PHILIPPE MARTIN is estimated at 294 945 € (range 105 327€ - 762 042€). The price/revenue ratio is 0.70x (in line with sector norms). 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
178 transactions
105k€ 294k€ 762k€
294 945 € Range: 105 327€ - 762 042€
NAF 5 année 2021

Valuation detail by method

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Revenue Multiple 30%
625 041 € × 0.70x
Estimation 437 104 €
152 927€ - 1 150 869€
Net Income Multiple 20%
12 526 € × 6.5x
Estimation 81 707 €
33 928€ - 178 802€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 178 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 (Location de terrains et d'autres biens immobiliers)

Compare SARL ENTREPRISE PHILIPPE MARTIN with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SARL ENTREPRISE PHILIPPE MARTIN

What is the revenue of SARL ENTREPRISE PHILIPPE MARTIN ?

The revenue of SARL ENTREPRISE PHILIPPE MARTIN in 2021 is 625 k€.

Is SARL ENTREPRISE PHILIPPE MARTIN profitable?

Yes, SARL ENTREPRISE PHILIPPE MARTIN generated a net profit of 13 k€ in 2021.

Where is the headquarters of SARL ENTREPRISE PHILIPPE MARTIN ?

The headquarters of SARL ENTREPRISE PHILIPPE MARTIN is located in VIGNEUX-DE-BRETAGNE (44360), in the department Loire-Atlantique.

Where to find the tax return of SARL ENTREPRISE PHILIPPE MARTIN ?

The tax return of SARL ENTREPRISE PHILIPPE 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 SARL ENTREPRISE PHILIPPE MARTIN operate?

SARL ENTREPRISE PHILIPPE MARTIN operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.