Thursday's 4-1 UEFA Europa League victory over Wolfsburg followed a 2-0 Premier League triumph over West Brom - Everton's first win of the domestic campaign.
Goals have been shared out among the squad, too, placing less emphasis on Everton's forwards, something that pleases Martinez.
"It is a real strength," said Martinez. "Scoring is the hardest thing in football.
"We have had six different goalscorers which is more pleasing, the team has developed in terms of attacking play and creating chances.
"And we have kept our defensive intensity in last two games, we wanted to get back to defensive standards without losing our attacking threat and we've achieved that."
One of those to have opened his account for the season is Samuel Eto'o and, after his 20-minute cameo against Wolfsburg, the Cameroon international is nearing full fitness.
"Samuel is getting fitter, he had an incredible introduction scoring on his debut against Chelsea," he added. "And he is so influential with the players every day in training,
"He was so disappointed he missed the game against West Brom so it is great to see him back.
"Last night [Thursday] he gave me the impression he is ready from a physical point of view, which is a huge boost for the squad."
Everton return to league action with a home match against Crystal Palace on Sunday, before a run of four consecutive away games in three different competitions.
