L AUBETTE GOURMANDE : revenue, balance sheet and financial ratios

L AUBETTE GOURMANDE is a French company founded 13 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SAINT-BONNET-ELVERT (19380), this company of category PME shows in 2017 a revenue of 163 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - L AUBETTE GOURMANDE (SIREN 792548919)
Indicator 2019 2018 2017 2016
Revenue N/C N/C 162 857 € 150 302 €
Net income 0 € 0 € 3 281 € 13 256 €
EBITDA N/C N/C 4 201 € 10 116 €
Net margin N/C N/C 2.0% 8.8%

Revenue and income statement

In 2019, L AUBETTE GOURMANDE records a net loss of 0 €. This deficit will reduce equity on the balance sheet. Change over 2016-2017: 13 k€ -> 0 €.

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

32.069%

Financial autonomy (2019) ?
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

18.521%

Asset age ratio (2019) ?
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

39.5%

Solvency indicators evolution
L AUBETTE GOURMANDE

Sector positioning

Debt ratio
32.07 2019
2017
2018
2019
Q1: 0.0
Med: 12.62
Q3: 156.33
Average -21 pts over 3 years

In 2019, the debt ratio of L AUBETTE GOURMANDE (32.07) 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
18.52% 2019
2017
2018
2019
Q1: 2.77%
Med: 38.3%
Q3: 79.81%
Average -16 pts over 3 years

In 2019, the financial autonomy of L AUBETTE GOURMANDE (18.5%) 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
4.4 years 2017
2017
Q1: 0.0 years
Med: 0.51 years
Q3: 7.56 years
Average

In 2017, the repayment capacity of L AUBETTE GOURMANDE (4.40) 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 69.59. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

69.589

Liquidity indicators evolution
L AUBETTE GOURMANDE

Sector positioning

Liquidity ratio
69.59 2019
2017
2018
2019
Q1: 72.48
Med: 241.79
Q3: 939.07
Average

In 2019, the liquidity ratio of L AUBETTE GOURMANDE (69.59) 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
44.66x 2017
2017
Q1: 0.0x
Med: 0.15x
Q3: 15.56x
Excellent

In 2017, the interest coverage of L AUBETTE GOURMANDE (44.7x) 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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 197 days. Excellent situation: suppliers finance 190 days of the operating cycle (retail model).

Operating WCR (2019) ?
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

0 €

Customer credit (2019) ?
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

7 j

Supplier credit (2019) ?
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

197 j

Inventory turnover (2019) ?
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 and payment terms evolution
L AUBETTE GOURMANDE

Positioning of L AUBETTE GOURMANDE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Similar companies (Location de terrains et d'autres biens immobiliers)

Compare L AUBETTE GOURMANDE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about L AUBETTE GOURMANDE

What is the revenue of L AUBETTE GOURMANDE ?

The revenue of L AUBETTE GOURMANDE in 2017 is 163 k€.

Is L AUBETTE GOURMANDE profitable?

Yes, L AUBETTE GOURMANDE generated a net profit of 3 k€ in 2017.

Where is the headquarters of L AUBETTE GOURMANDE ?

The headquarters of L AUBETTE GOURMANDE is located in SAINT-BONNET-ELVERT (19380), in the department Correze.

Where to find the tax return of L AUBETTE GOURMANDE ?

The tax return of L AUBETTE GOURMANDE 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 L AUBETTE GOURMANDE operate?

L AUBETTE GOURMANDE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.