FAREST : revenue, balance sheet and financial ratios

FAREST is a French company founded 29 years ago, specialized in the sector Restauration de type rapide. Based in VERNEUIL D'AVRE ET D'ITON (27130), this company of category PME shows in 2021 a revenue of 3.1 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 - FAREST (SIREN 409157625)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C 3 129 707 € 3 281 063 € 4 007 632 € 3 984 939 € 4 046 578 €
Net income 294 483 € 170 984 € 230 570 € 160 439 € 618 994 € 269 190 € 355 279 € 298 824 € 414 618 €
EBITDA N/C N/C N/C N/C 923 392 € 584 183 € 694 134 € 629 550 € 772 328 €
Net margin N/C N/C N/C N/C 19.8% 8.2% 8.9% 7.5% 10.2%

Revenue and income statement

In 2025, FAREST generates positive net income of 294 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 415 k€ -> 294 k€.

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

294 483 €

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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 183%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory.

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

183.426%

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

21.652%

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

35.4%

Solvency indicators evolution
FAREST

Sector positioning

Debt ratio
183.43 2025
2023
2024
2025
Q1: 0.0
Med: 24.41
Q3: 132.29
Average +9 pts over 3 years

In 2025, the debt ratio of FAREST (183.43) 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
21.65% 2025
2023
2024
2025
Q1: 2.02%
Med: 19.86%
Q3: 47.73%
Good -20 pts over 3 years

In 2025, the financial autonomy of FAREST (21.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 121.16. 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

121.156

Liquidity indicators evolution
FAREST

Sector positioning

Liquidity ratio
121.16 2025
2023
2024
2025
Q1: 73.86
Med: 133.68
Q3: 244.05
Average -30 pts over 3 years

In 2025, the liquidity ratio of FAREST (121.16) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

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
FAREST

Positioning of FAREST in its sector

Comparison with sector Restauration de type rapide

Valuation estimate

Based on 557 transactions of similar company sales in 2025, the value of FAREST is estimated at 1 663 510 € (range 940 981€ - 3 767 573€). 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.

Estimated enterprise value 2025
557 transactions
940k€ 1663k€ 3767k€
1 663 510 € Range: 940 981€ - 3 767 573€
NAF 5 année 2025

Valuation method used

Net Income Multiple
294 483 € × 5.6x = 1 663 511 €
Range: 940 982€ - 3 767 574€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 557 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 (Restauration de type rapide)

Compare FAREST with other companies in the same sector:

Frequently asked questions about FAREST

What is the revenue of FAREST ?

The revenue of FAREST in 2021 is 3.1 M€.

Is FAREST profitable?

Yes, FAREST generated a net profit of 294 k€ in 2025.

Where is the headquarters of FAREST ?

The headquarters of FAREST is located in VERNEUIL D'AVRE ET D'ITON (27130), in the department Eure.

Where to find the tax return of FAREST ?

The tax return of FAREST 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 FAREST operate?

FAREST operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.