SIREN : 432907434
FOREST is a French company founded 25 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in BOBIGNY (93000), this company of category PME shows in 2024 a revenue of 4.4 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 4 435 552 € | 4 724 079 € | 5 122 976 € | 4 606 778 € | 4 396 296 € | 4 977 523 € | 5 137 172 € | 4 620 015 € | 4 407 721 € |
| Net income | 5 586 € | 33 506 € | 39 972 € | 364 068 € | 3 003 € | 42 816 € | 126 537 € | 112 754 € | 106 173 € |
| EBITDA | -136 317 € | 195 050 € | 131 344 € | 514 247 € | -108 540 € | 351 739 € | 193 529 € | 143 862 € | 200 866 € |
| Net margin | 0.1% | 0.7% | 0.8% | 7.9% | 0.1% | 0.9% | 2.5% | 2.4% | 2.4% |
In 2024, FOREST achieves revenue of 4.4 M€. Revenue is growing positively over 9 years (CAGR: +0.1%). Slight decline of -6% vs 2023. After deducting consumption (2.8 M€), gross margin stands at 1.6 M€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -136 k€, representing -3.1% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -170%, reducing margin by 7.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.
4 435 552 €
1 638 780 €
-136 317 €
6 592 €
5 586 €
-3.1%
The debt ratio (= Financial debt / Equity x 100) stands at 10%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
10.284%
54.555%
-3.117%
-1.828
5.9%
In 2024, the debt ratio of FOREST (10.28) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of FOREST (54.5%) 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 FOREST (-1.83) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 237.01. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
237.01
-7.619
In 2024, the liquidity ratio of FOREST (237.01) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of FOREST (-7.6x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 160 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 111 days. The gap of 49 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 118 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 277 days of revenue, i.e. 3.4 M€ to permanently finance.
3 417 815 €
160 j
111 j
118 j
277 j
Based on 68 transactions of similar company sales
in 2024,
the value of FOREST is estimated at
510 631 €
(range 349 139€ - 994 698€).
The price/revenue ratio is 0.19x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 68 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 FOREST with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé
The revenue of FOREST in 2024 is 4.4 M€.
Yes, FOREST generated a net profit of 6 k€ in 2024.
The headquarters of FOREST is located in BOBIGNY (93000), in the department Seine-Saint-Denis.
The tax return of FOREST 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).
FOREST operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.