SIREN : 395217466
FOREM is a French company founded 31 years ago, specialized in the sector Restauration de type rapide. Based in MELUN (77000), this company of category GE shows in 2024 a revenue of 5.1 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 5 061 506 € | 5 555 674 € | 5 535 148 € | 4 644 491 € | 4 164 010 € | 5 007 049 € | 4 200 349 € | 3 964 197 € | 3 832 271 € |
| Net income | 270 963 € | 370 990 € | 444 575 € | 450 872 € | 268 888 € | 321 611 € | 272 830 € | 334 031 € | 267 916 € |
| EBITDA | 1 414 031 € | 1 612 150 € | 1 701 514 € | 1 590 644 € | 1 140 571 € | 1 451 308 € | 1 191 256 € | 1 269 477 € | 1 198 153 € |
| Net margin | 5.4% | 6.7% | 8.0% | 9.7% | 6.5% | 6.4% | 6.5% | 8.4% | 7.0% |
In 2024, FOREM achieves revenue of 5.1 M€. Revenue is growing positively over 9 years (CAGR: +3.5%). Slight decline of -9% vs 2023. After deducting consumption (1.4 M€), gross margin stands at 3.7 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 27.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 271 k€, i.e. 5.4% of revenue. This profit can be retained or distributed to shareholders.
5 061 506 €
3 680 142 €
1 414 031 €
371 830 €
270 963 €
27.9%
The debt ratio (= Financial debt / Equity x 100) stands at 114%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
113.575%
27.86%
8.22%
0.887
33.8%
In 2024, the debt ratio of FOREM (113.58) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of FOREM (27.9%) 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.
In 2024, the repayment capacity of FOREM (0.89) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 46.30. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.
46.3
1.202
In 2024, the liquidity ratio of FOREM (46.30) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of FOREM (1.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-3 days): operations structurally generate cash.
-38 670 €
3 j
34 j
3 j
-3 j
Based on 698 transactions of similar company sales in 2024, the value of FOREM is estimated at 5 058 474 € (range 2 570 761€ - 9 631 571€). With an EBITDA of 1 414 031€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (in line with sector norms). 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.
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This estimate is based on the analysis of 698 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare FOREM with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of FOREM in 2024 is 5.1 M€.
Yes, FOREM generated a net profit of 271 k€ in 2024.
The headquarters of FOREM is located in MELUN (77000), in the department Seine-et-Marne.
The tax return of FOREM 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).
FOREM 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.