The Latics head to relegation rivals QPR on Sunday for a clash between two teams with very different approaches to their respective Premier League survival bids.
QPR invested millions in the January transfer window, with record signing Chris Samba reported to be earning a six-figure weekly salary, while Martinez operates under much stricter constraints.
Aston Villa's victory away to Stoke pushed Wigan, who have won three of their last four, back into the bottom three, while QPR are eight points from safety with seven games to go.
"This club has been here for many years and I will never put that in danger," Martinez said. "It is fair to say a wage of £100,000 a week is what we would pay for three or four players.
"Keeping within our budget is important - we are careful how we spend our money. We don't pay huge wages because we aim to stick to our numbers and have stability.
"What I'm very proud of is our profit this season.
"This league is so fascinating because there is a real contrast in ways of working - of cultures and of foreign investors. I welcome all of that as long as clubs don't put themselves at risk."