FORCORHE LANGUES (FORMATION ET CONSEIL EN LANGUES DES RESSOURCES HUMAINES DE L'ENTREPRISE) : revenue, balance sheet and financial ratios

FORCORHE LANGUES (FORMATION ET CONSEIL EN LANGUES DES RESSOURCES HUMAINES DE L'ENTREPRISE) is a French company founded 48 years ago, specialized in the sector Autres enseignements. Based in PARIS (75008), this company of category PME shows in 2023 a revenue of 2.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - FORCORHE LANGUES (FORMATION ET CONSEIL EN LANGUES DES RESSOURCES HUMAINES DE L'ENTREPRISE) (SIREN 312125552)
Indicator 2023 2022 2019 2018 2017 2016 2015 2014
Revenue 2 416 553 € N/C 2 712 518 € 3 155 538 € 3 353 327 € 3 170 391 € 3 411 550 € 4 343 316 €
Net income 64 295 € 58 655 € 35 966 € 88 767 € 77 604 € -209 499 € 17 535 € 3 073 €
EBITDA 22 085 € N/C 148 626 € 151 699 € 212 354 € -153 110 € -61 559 € 129 134 €
Net margin 2.7% N/C 1.3% 2.8% 2.3% -6.6% 0.5% 0.1%

Revenue and income statement

In 2023, FORCORHE LANGUES (FORMATION ET CONSEIL EN LANGUES DES RESSOURCES HUMAINES DE L'ENTREPRISE) achieves revenue of 2.4 M€. Revenue is declining over the period 2014-2023 (CAGR: -6.3%). After deducting consumption (29 k€), gross margin stands at 2.4 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 0.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 64 k€, i.e. 2.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 416 553 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 387 056 €

EBITDA (2023) ?
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

22 085 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-11 385 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

64 295 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.9%

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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 41%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

41.264%

Financial autonomy (2023) ?
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

33.408%

Cash flow / Revenue (2023) ?
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

-0.333%

Repayment capacity (2023) ?
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

-29.768

Asset age ratio (2023) ?
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

13.4%

Solvency indicators evolution
FORCORHE LANGUES (FORMATION ET CONSEIL EN LANGUES DES RESSOURCES HUMAINES DE L'ENTREPRISE)

Sector positioning

Debt ratio
41.26 2023
2019
2022
2023
Q1: 0.0
Med: 1.09
Q3: 40.73
Average +8 pts over 3 years

In 2023, the debt ratio of FORCORHE LANGUES (FORMATI... (41.26) 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
33.41% 2023
2019
2022
2023
Q1: 0.0%
Med: 19.15%
Q3: 52.05%
Good +15 pts over 3 years

In 2023, the financial autonomy of FORCORHE LANGUES (FORMATI... (33.4%) 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.

Repayment capacity
-29.77 years 2023
2019
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.5 years
Excellent

In 2023, the repayment capacity of FORCORHE LANGUES (FORMATI... (-29.77) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 173.67. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 31.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

173.674

Interest coverage (2023) ?
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

31.03

Liquidity indicators evolution
FORCORHE LANGUES (FORMATION ET CONSEIL EN LANGUES DES RESSOURCES HUMAINES DE L'ENTREPRISE)

Sector positioning

Liquidity ratio
173.67 2023
2019
2022
2023
Q1: 111.92
Med: 226.06
Q3: 432.75
Average

In 2023, the liquidity ratio of FORCORHE LANGUES (FORMATI... (173.67) 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.

Interest coverage
31.03x 2023
2019
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.36x
Excellent

In 2023, the interest coverage of FORCORHE LANGUES (FORMATI... (31.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 113 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. The gap of 52 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 64 days of revenue, i.e. 432 k€ to permanently finance. Notable WCR improvement over the period (-59%), freeing up cash.

Operating WCR (2023) ?
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

432 128 €

Customer credit (2023) ?
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

113 j

Supplier credit (2023) ?
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

61 j

Inventory turnover (2023) ?
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

8 j

WCR in days of revenue (2023) ?
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

64 j

WCR and payment terms evolution
FORCORHE LANGUES (FORMATION ET CONSEIL EN LANGUES DES RESSOURCES HUMAINES DE L'ENTREPRISE)

Positioning of FORCORHE LANGUES (FORMATION ET CONSEIL EN LANGUES DES RESSOURCES HUMAINES DE L'ENTREPRISE) in its sector

Comparison with sector Autres enseignements

Valuation estimate

Based on 134 transactions of similar company sales (all years), the value of FORCORHE LANGUES (FORMATION ET CONSEIL EN LANGUES DES RESSOURCES HUMAINES DE L'ENTREPRISE) is estimated at 320 839 € (range 109 221€ - 773 160€). With an EBITDA of 22 085€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.36x (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.

Estimated enterprise value 2023
134 transactions
109k€ 320k€ 773k€
320 839 € Range: 109 221€ - 773 160€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
22 085 € × 2.2x
Estimation 47 884 €
17 352€ - 124 540€
Revenue Multiple 30%
2 416 553 € × 0.36x
Estimation 863 770 €
288 186€ - 1 688 832€
Net Income Multiple 20%
64 295 € × 2.9x
Estimation 188 832 €
70 449€ - 1 021 204€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 134 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 (Autres enseignements)

Compare FORCORHE LANGUES (FORMATION ET CONSEIL EN LANGUES DES RESSOURCES HUMAINES DE L'ENTREPRISE) with other companies in the same sector:

Voir toutes les statistiques du secteur Autres enseignements

Frequently asked questions about FORCORHE LANGUES (FORMATION ET CONSEIL EN LANGUES DES RESSOURCES HUMAINES DE L'ENTREPRISE)

What is the revenue of FORCORHE LANGUES (FORMATION ET CONSEIL EN LANGUES DES RESSOURCES HUMAINES DE L'ENTREPRISE) ?

The revenue of FORCORHE LANGUES (FORMATION ET CONSEIL EN LANGUES DES RESSOURCES HUMAINES DE L'ENTREPRISE) in 2023 is 2.4 M€.

Is FORCORHE LANGUES (FORMATION ET CONSEIL EN LANGUES DES RESSOURCES HUMAINES DE L'ENTREPRISE) profitable?

Yes, FORCORHE LANGUES (FORMATION ET CONSEIL EN LANGUES DES RESSOURCES HUMAINES DE L'ENTREPRISE) generated a net profit of 64 k€ in 2023.

Where is the headquarters of FORCORHE LANGUES (FORMATION ET CONSEIL EN LANGUES DES RESSOURCES HUMAINES DE L'ENTREPRISE) ?

The headquarters of FORCORHE LANGUES (FORMATION ET CONSEIL EN LANGUES DES RESSOURCES HUMAINES DE L'ENTREPRISE) is located in PARIS (75008), in the department Paris.

Where to find the tax return of FORCORHE LANGUES (FORMATION ET CONSEIL EN LANGUES DES RESSOURCES HUMAINES DE L'ENTREPRISE) ?

The tax return of FORCORHE LANGUES (FORMATION ET CONSEIL EN LANGUES DES RESSOURCES HUMAINES DE L'ENTREPRISE) 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 FORCORHE LANGUES (FORMATION ET CONSEIL EN LANGUES DES RESSOURCES HUMAINES DE L'ENTREPRISE) operate?

FORCORHE LANGUES (FORMATION ET CONSEIL EN LANGUES DES RESSOURCES HUMAINES DE L'ENTREPRISE) operates in the sector Autres enseignements (NAF code 85.59B). See the 'Sector positioning' section above to compare the company with its competitors.