SARL MARTIN CONSTRUCTIONS : revenue, balance sheet and financial ratios

SARL MARTIN CONSTRUCTIONS is a French company founded 26 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in VIMOUTIERS (61120), this company of category PME shows in 2023 a revenue of 1.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - SARL MARTIN CONSTRUCTIONS (SIREN 434011797)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 1 385 882 € 1 283 793 € 1 145 145 € 1 293 771 € 1 537 153 € 1 548 451 € 1 595 328 €
Net income -25 199 € -34 244 € 56 036 € -68 789 € -30 373 € 7 073 € 137 833 € 36 168 € -18 215 €
EBITDA N/C N/C 51 482 € -73 451 € -11 972 € 9 990 € 134 331 € 35 569 € 30 572 €
Net margin N/C N/C 4.0% -5.4% -2.7% 0.5% 9.0% 2.3% -1.1%

Revenue and income statement

In 2025, SARL MARTIN CONSTRUCTIONS records a net loss of 25 k€. This deficit will reduce equity on the balance sheet.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-25 199 €

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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 59%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

59.161%

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

12.348%

Asset age ratio (2025) ?
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

6.4%

Solvency indicators evolution
SARL MARTIN CONSTRUCTIONS

Sector positioning

Debt ratio
59.16 2025
2023
2024
2025
Q1: 5.29
Med: 20.37
Q3: 51.81
Average

In 2025, the debt ratio of SARL MARTIN CONSTRUCTIONS (59.16) 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
12.35% 2025
2023
2024
2025
Q1: 23.52%
Med: 42.41%
Q3: 60.46%
Average -11 pts over 3 years

In 2025, the financial autonomy of SARL MARTIN CONSTRUCTIONS (12.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.28 years 2023
2023
Q1: 0.0 years
Med: 0.08 years
Q3: 1.21 years
Average

In 2023, the repayment capacity of SARL MARTIN CONSTRUCTIONS (2.28) 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 77.84. 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

77.841

Liquidity indicators evolution
SARL MARTIN CONSTRUCTIONS

Sector positioning

Liquidity ratio
77.84 2025
2023
2024
2025
Q1: 151.26
Med: 213.13
Q3: 324.49
Watch -11 pts over 3 years

In 2025, the liquidity ratio of SARL MARTIN CONSTRUCTIONS (77.84) 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
6.5x 2023
2023
Q1: 0.0x
Med: 0.05x
Q3: 2.06x
Excellent

In 2023, the interest coverage of SARL MARTIN CONSTRUCTIONS (6.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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
SARL MARTIN CONSTRUCTIONS

Positioning of SARL MARTIN CONSTRUCTIONS in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Similar companies (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare SARL MARTIN CONSTRUCTIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about SARL MARTIN CONSTRUCTIONS

What is the revenue of SARL MARTIN CONSTRUCTIONS ?

The revenue of SARL MARTIN CONSTRUCTIONS in 2023 is 1.4 M€.

Is SARL MARTIN CONSTRUCTIONS profitable?

SARL MARTIN CONSTRUCTIONS recorded a net loss in 2025.

Where is the headquarters of SARL MARTIN CONSTRUCTIONS ?

The headquarters of SARL MARTIN CONSTRUCTIONS is located in VIMOUTIERS (61120), in the department Orne.

Where to find the tax return of SARL MARTIN CONSTRUCTIONS ?

The tax return of SARL MARTIN CONSTRUCTIONS 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 MARTIN CONSTRUCTIONS operate?

SARL MARTIN CONSTRUCTIONS operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.