Employees: 02 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1988-07-01 (37 years)Status: ActiveBusiness sector: Fabrication de structures métalliques et de parties de structuresLocation: REVENTIN-VAUGRIS (38121), Isere
SAS MARTEL : revenue, balance sheet and financial ratios
SAS MARTEL is a French company
founded 37 years ago,
specialized in the sector Fabrication de structures métalliques et de parties de structures.
Based in REVENTIN-VAUGRIS (38121),
this company of category PME
shows in 2025 a revenue of 585 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
En 2025, SAS MARTEL alcanza unos ingresos de 585 k€. Los ingresos crecen positivamente durante 10 años (TCAC: +4.0%). Caída significativa de -23% vs 2024. Tras deducir el consumo (87 k€), el margen bruto se sitúa en 499 k€, es decir, una tasa del 85%. El EBITDA alcanza 52 k€, representando el 8.9% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (-23%), el EBITDA varía en -52%, reduciendo el margen en 5.5 puntos. Este nivel de margen operativo es satisfactorio para el sector. El resultado neto asciende a 17 k€, es decir, el 2.9% de los ingresos.
Revenue (2025)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
585 325 €
Gross margin (2025)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
498 629 €
EBITDA (2025)
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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
51 841 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
26 963 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
16 788 €
EBITDA margin (2025)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
8.9%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 20%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 58%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios. La capacidad de reembolso indica que se necesitarían 1.7 años de flujo de caja. Este corto período demuestra una excelente sostenibilidad de la deuda. El flujo de caja representa el 7.1% de los ingresos. Nivel satisfactorio que permite financiar parcialmente el crecimiento.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
19.954%
Financial autonomy (2025)
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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
57.926%
Cash flow / Revenue (2025)
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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
7.122%
Repayment capacity (2025)
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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
1.736
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
0.0
0.0
0.0
4.236
0.0
0.0
0.0
0.0
28.679
19.954
Financial autonomy
51.269
48.495
59.025
47.869
46.145
56.54
58.678
58.871
51.818
57.926
Repayment capacity
0.0
0.0
0.0
1.768
0.0
0.0
0.0
0.0
1.195
1.736
Cash flow / Revenue
-1.282%
1.189%
1.114%
0.788%
3.857%
5.655%
9.502%
7.559%
10.963%
7.122%
Sector positioning
Ratio de endeudamiento
19.952025
2023
2024
2025
Q1: 5.64
Med: 18.98
Q3: 52.16
Average+26 pts over 3 years
En 2025, el ratio de endeudamiento de SAS MARTEL (19.95) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.
Autonomía financiera
57.93%2025
2023
2024
2025
Q1: 35.24%
Med: 50.44%
Q3: 64.86%
Bueno-11 pts over 3 years
En 2025, el autonomía financiera de SAS MARTEL (57.9%) se sitúa por encima de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Esta posición cómoda ofrece un margen de seguridad apreciable.
Capacidad de reembolso
1.74 ans2025
2023
2024
2025
Q1: 0.01 ans
Med: 0.83 ans
Q3: 2.08 ans
Average+43 pts over 3 years
En 2025, el capacidad de reembolso de SAS MARTEL (1.7 ans) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.
Liquidity ratios
El ratio de liquidez se sitúa en 264.12. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 6.4x. El resultado de explotación cubre muy ampliamente los gastos financieros.
Liquidity ratio (2025)
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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
264.117
Interest coverage (2025)
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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
6.42
Liquidity indicators evolution SAS MARTEL
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
174.081
169.805
209.132
166.679
150.092
194.822
206.172
213.649
228.792
264.117
Interest coverage
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.894
6.42
Sector positioning
Ratio de liquidez
264.122025
2023
2024
2025
Q1: 181.0
Med: 238.58
Q3: 334.08
Bueno+14 pts over 3 years
En 2025, el ratio de liquidez de SAS MARTEL (264.12) se sitúa por encima de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Esta posición cómoda ofrece un margen de seguridad apreciable.
Cobertura de intereses
6.42x2025
2023
2024
2025
Q1: 0.28x
Med: 2.4x
Q3: 7.56x
Bueno+44 pts over 3 years
En 2025, el cobertura de intereses de SAS MARTEL (6.4x) se sitúa por encima de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Esta posición cómoda ofrece un margen de seguridad apreciable.
Working capital requirement (WCR) and payment terms
El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 72 días. Plazo proveedores: 88 días. Situación favorable. El FM representa 30 días de ingresos. En 2016-2025, el FM aumentó en +199%.
Operating WCR (2025)
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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
48 348 €
Customer credit (2025)
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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
72 j
Supplier credit (2025)
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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
88 j
Inventory turnover (2025)
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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 (2025)
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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
30 j
WCR and payment terms evolution SAS MARTEL
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
-48 679 €
-22 961 €
4 704 €
-12 785 €
-44 487 €
-85 408 €
-42 594 €
50 003 €
-90 075 €
48 348 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
0
Customer payment term (days)
35
64
63
60
47
20
39
74
42
72
Supplier payment term (days)
43
47
40
69
93
34
64
52
23
88
Positioning of SAS MARTEL in its sector
Comparison with sector Fabrication de structures métalliques et de parties de structures
Valuation estimate
Based on 56 transactions of similar company sales
(all years),
the value of SAS MARTEL is estimated at
55 910 €
(range 33 856€ - 114 264€).
With an EBITDA of 51 841€, the sector multiple of 1.0x is applied.
The price/revenue ratio is 0.13x
(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. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2025
56 tx
33k€55k€114k€
55 910 €Range: 33 856€ - 114 264€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
51 841 €×1.0x
Estimation53 752 €
34 513€ - 124 071€
Revenue Multiple30%
585 325 €×0.13x
Estimation75 348 €
39 751€ - 95 667€
Net Income Multiple20%
16 788 €×1.9x
Estimation32 153 €
23 375€ - 117 645€
How is this estimate calculated?
This estimate is based on the analysis of 56 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 (Fabrication de structures métalliques et de parties de structures)
Compare SAS MARTEL with other companies in the same sector:
Yes, SAS MARTEL generated a net profit of 17 k€ in 2025.
Where is the headquarters of SAS MARTEL ?
The headquarters of SAS MARTEL is located in REVENTIN-VAUGRIS (38121), in the department Isere.
Where to find the tax return of SAS MARTEL ?
The tax return of SAS MARTEL 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 SAS MARTEL operate?
SAS MARTEL operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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