SIREN : 444756084
FORUM DES ARTS is a French company founded 23 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in CAHORS (46000), this company of category PME shows in 2024 a revenue of 126 k€. 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 | 2015 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 126 102 € | 135 096 € | 128 783 € | 105 881 € | 114 660 € | 135 568 € | 152 241 € | 155 568 € | 166 424 € | 157 879 € |
| Net income | -24 735 € | -38 472 € | -24 879 € | -10 615 € | 5 907 € | -10 094 € | -4 459 € | 12 721 € | 27 841 € | 655 € |
| EBITDA | -24 885 € | -36 886 € | -15 724 € | -5 183 € | 14 978 € | -1 652 € | 4 619 € | 23 871 € | 30 274 € | 17 345 € |
| Net margin | -19.6% | -28.5% | -19.3% | -10.0% | 5.2% | -7.4% | -2.9% | 8.2% | 16.7% | 0.4% |
In 2024, FORUM DES ARTS achieves revenue of 126 k€. Activity remains stable over the period (CAGR: -2.5%). Slight decline of -7% vs 2023. After deducting consumption (68 k€), gross margin stands at 58 k€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -25 k€, representing -19.7% of revenue. Positive scissor effect: EBITDA margin improves by +7.6 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -25 k€ (-19.6% of revenue), which will impact equity.
126 102 €
58 040 €
-24 885 €
-24 901 €
-24 735 €
-19.7%
The debt ratio (= Financial debt / Equity x 100) stands at 8%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
7.707%
2.941%
-19.614%
-0.063
In 2024, the debt ratio of FORUM DES ARTS (7.71) 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 FORUM DES ARTS (2.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of FORUM DES ARTS (-0.06) 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 93.85. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
93.851
-0.008
In 2024, the liquidity ratio of FORUM DES ARTS (93.85) 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 FORUM DES ARTS (-0.0x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 74 days. Excellent situation: suppliers finance 72 days of the operating cycle (retail model). Inventory turnover is 143 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-29 days): operations structurally generate cash. Notable WCR improvement over the period (-245%), freeing up cash.
-10 117 €
2 j
74 j
143 j
-29 j
Based on 117 transactions of similar company sales in 2024, the value of FORUM DES ARTS is estimated at 66 764 € (range 37 872€ - 99 276€). The price/revenue ratio is 0.53x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 117 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 FORUM DES ARTS with other companies in the same sector:
Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers
The revenue of FORUM DES ARTS in 2024 is 126 k€.
FORUM DES ARTS recorded a net loss in 2024.
The headquarters of FORUM DES ARTS is located in CAHORS (46000), in the department Lot.
The tax return of FORUM DES ARTS 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).
FORUM DES ARTS operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.