The Toffees have confirmed they have extended their shirt agreement with Thai beer company Chang, which is now worth more than £16million over the next three years.
The deal is dwarfed by the agreements secured by the likes of Arsenal and neighbours Liverpool, at £30million and £20million a year respectively.
In terms of Premier League deals Everton's Chang sponsorship puts them about eighth in terms of the annual income it generates, just behind Newcastle and on a par with Aston Villa, Fulham and Sunderland.
But Martinez said their league finish - and whether they can secure European qualification - will have more bearing on his transfer plans.
"Obviously the sponsorship deal with Chang is a relationship which has been over 10 years and you don't get these relationships in Premier League clubs and we value that," he said.
"To be able to sign a new three-year deal is exciting for both parties but it doesn't change anything (on transfers).
"We are in that key moment of the campaign with 30 points to play for and every player is desperate to have a big say and that is the only thing that matters.
"Whatever happens in the summer will be the next step but many of the decisions will depend on how we do in the next 10 games so you can imagine the focus goes into those games."