FORUM INTERIM CAPITOU : revenue, balance sheet and financial ratios

FORUM INTERIM CAPITOU is a French company founded 10 years ago, specialized in the sector Activités des agences de travail temporaire . Based in SAINT-RAPHAEL (83700), this company of category PME shows in 2023 a revenue of 5.6 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 - FORUM INTERIM CAPITOU (SIREN 818375990)
Indicator 2023 2022 2021 2020 2018 2017 2016
Revenue 5 598 363 € 5 965 713 € 4 359 632 € 3 742 646 € 383 171 € 4 967 163 € 4 256 962 €
Net income 85 608 € 32 948 € 86 784 € 71 685 € -207 439 € 43 191 € 25 858 €
EBITDA 225 460 € 263 482 € 193 617 € 227 245 € -189 781 € 11 818 € 40 454 €
Net margin 1.5% 0.6% 2.0% 1.9% -54.1% 0.9% 0.6%

Revenue and income statement

In 2023, FORUM INTERIM CAPITOU achieves revenue of 5.6 M€. Revenue is growing positively over 7 years (CAGR: +4.0%). Slight decline of -6% vs 2022. After deducting consumption (3 k€), gross margin stands at 5.6 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 225 k€, representing 4.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 86 k€, i.e. 1.5% 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

5 598 363 €

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

5 595 528 €

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

225 460 €

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

160 232 €

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

85 608 €

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

4.0%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 130%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

129.62%

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

20.949%

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

2.718%

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

2.712

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

16.2%

Solvency indicators evolution
FORUM INTERIM CAPITOU

Sector positioning

Debt ratio
129.62 2023
2021
2022
2023
Q1: 0.0
Med: 2.87
Q3: 33.82
Average

In 2023, the debt ratio of FORUM INTERIM CAPITOU (129.62) 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
20.95% 2023
2021
2022
2023
Q1: 12.66%
Med: 26.43%
Q3: 45.52%
Average +11 pts over 3 years

In 2023, the financial autonomy of FORUM INTERIM CAPITOU (20.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.71 years 2023
2021
2022
2023
Q1: -0.0 years
Med: 0.0 years
Q3: 0.36 years
Average

In 2023, the repayment capacity of FORUM INTERIM CAPITOU (2.71) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 95.96. 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 31.3x. 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

95.958

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

31.319

Liquidity indicators evolution
FORUM INTERIM CAPITOU

Sector positioning

Liquidity ratio
95.96 2023
2021
2022
2023
Q1: 113.05
Med: 142.47
Q3: 199.97
Average -37 pts over 3 years

In 2023, the liquidity ratio of FORUM INTERIM CAPITOU (95.96) 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
31.32x 2023
2021
2022
2023
Q1: -0.08x
Med: 0.0x
Q3: 2.21x
Excellent

In 2023, the interest coverage of FORUM INTERIM CAPITOU (31.3x) 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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. The gap of 33 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-2 days): operations structurally generate cash. Notable WCR improvement over the period (-105%), 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

-30 343 €

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

47 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

14 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

0 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

-2 j

WCR and payment terms evolution
FORUM INTERIM CAPITOU

Positioning of FORUM INTERIM CAPITOU in its sector

Comparison with sector Activités des agences de travail temporaire

Valuation estimate

Based on 135 transactions of similar company sales (all years), the value of FORUM INTERIM CAPITOU is estimated at 389 455 € (range 226 872€ - 851 958€). With an EBITDA of 225 460€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.08x (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
135 transactions
226k€ 389k€ 851k€
389 455 € Range: 226 872€ - 851 958€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
225 460 € × 2.0x
Estimation 457 179 €
219 128€ - 1 077 006€
Revenue Multiple 30%
5 598 363 € × 0.08x
Estimation 430 696 €
338 009€ - 769 969€
Net Income Multiple 20%
85 608 € × 1.8x
Estimation 158 283 €
79 527€ - 412 325€
How is this estimate calculated?

This estimate is based on the analysis of 135 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 (Activités des agences de travail temporaire )

Compare FORUM INTERIM CAPITOU with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agences de travail temporaire

Frequently asked questions about FORUM INTERIM CAPITOU

What is the revenue of FORUM INTERIM CAPITOU ?

The revenue of FORUM INTERIM CAPITOU in 2023 is 5.6 M€.

Is FORUM INTERIM CAPITOU profitable?

Yes, FORUM INTERIM CAPITOU generated a net profit of 86 k€ in 2023.

Where is the headquarters of FORUM INTERIM CAPITOU ?

The headquarters of FORUM INTERIM CAPITOU is located in SAINT-RAPHAEL (83700), in the department Var.

Where to find the tax return of FORUM INTERIM CAPITOU ?

The tax return of FORUM INTERIM CAPITOU 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 FORUM INTERIM CAPITOU operate?

FORUM INTERIM CAPITOU operates in the sector Activités des agences de travail temporaire (NAF code 78.20Z). See the 'Sector positioning' section above to compare the company with its competitors.