Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2017-01-13 (9 years)Status: ActiveBusiness sector: Commerce de détail d'articles de sport en magasin spécialiséLocation: COURCHEVEL (73120), Savoie
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
CUSTOM DIVING SYSTEMS : revenue, balance sheet and financial ratios
CUSTOM DIVING SYSTEMS is a French company
founded 9 years ago,
specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé.
Based in COURCHEVEL (73120),
this company of category PME
shows in 2025 a net income negative of -2 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - CUSTOM DIVING SYSTEMS (SIREN 825172588)
Indicator
2025
2024
2023
2022
2021
2020
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
Net income
-1 790 €
33 448 €
87 662 €
104 939 €
56 696 €
-51 442 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2025, CUSTOM DIVING SYSTEMS records a net loss of 2 k€. This deficit will reduce equity on the balance sheet.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-1 790 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 108%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
108.125%
Financial autonomy (2025)
?
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
25.934%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution CUSTOM DIVING SYSTEMS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2021
2022
2023
2024
2025
Debt ratio
-5524.568
806.646
296.473
191.757
150.993
108.125
Financial autonomy
-1.135
5.805
11.251
14.178
25.307
25.934
Repayment capacity
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
108.122025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Average
In 2025, the debt ratio of CUSTOM DIVING SYSTEMS (108.12) 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
25.93%2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Average+8 pts over 3 years
In 2025, the financial autonomy of CUSTOM DIVING SYSTEMS (25.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 211.67. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
211.673
Liquidity indicators evolution CUSTOM DIVING SYSTEMS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2020
2021
2022
2023
2024
2025
Liquidity ratio
233.167
201.877
168.44
161.897
232.807
211.673
Interest coverage
None
None
None
None
None
None
Sector positioning
Liquidity ratio
211.672025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Average+14 pts over 3 years
In 2025, the liquidity ratio of CUSTOM DIVING SYSTEMS (211.67) 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.
Positioning of CUSTOM DIVING SYSTEMS in its sector
Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé
Similar companies (Commerce de détail d'articles de sport en magasin spécialisé)
Compare CUSTOM DIVING SYSTEMS with other companies in the same sector:
Frequently asked questions about CUSTOM DIVING SYSTEMS
What is the revenue of CUSTOM DIVING SYSTEMS ?
The revenue of CUSTOM DIVING SYSTEMS is not publicly disclosed (confidential accounts filed with INPI).
Is CUSTOM DIVING SYSTEMS profitable?
CUSTOM DIVING SYSTEMS recorded a net loss in 2025.
Where is the headquarters of CUSTOM DIVING SYSTEMS ?
The headquarters of CUSTOM DIVING SYSTEMS is located in COURCHEVEL (73120), in the department Savoie.
Where to find the tax return of CUSTOM DIVING SYSTEMS ?
The tax return of CUSTOM DIVING SYSTEMS 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 CUSTOM DIVING SYSTEMS operate?
CUSTOM DIVING SYSTEMS operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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