SIREN : 353585458
CUSTOS SAS is a French company founded 36 years ago, specialized in the sector Activités liées aux systèmes de sécurité . Based in CESSON-SEVIGNE (35510), this company of category ETI shows in 2024 a revenue of 1.5 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 | 1 513 432 € | 1 705 377 € | 1 689 741 € | 1 728 603 € | 1 814 600 € | 1 945 864 € | 2 089 489 € | 1 935 812 € | 2 267 996 € |
| Net income | -51 770 € | 290 253 € | 250 065 € | 269 447 € | 381 480 € | 415 340 € | 479 622 € | 318 184 € | 452 995 € |
| EBITDA | 293 519 € | 497 003 € | 492 314 € | 505 467 € | 656 114 € | 691 543 € | 779 367 € | 511 795 € | 724 310 € |
| Net margin | -3.4% | 17.0% | 14.8% | 15.6% | 21.0% | 21.3% | 23.0% | 16.4% | 20.0% |
In 2024, CUSTOS SAS achieves revenue of 1.5 M€. Activity remains stable over the period (CAGR: -4.9%). Significant drop of -11% vs 2023. After deducting consumption (0 €), gross margin stands at 1.5 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 294 k€, representing 19.4% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -41%, reducing margin by 9.7 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -52 k€ (-3.4% of revenue), which will impact equity.
1 513 432 €
1 513 432 €
293 519 €
124 378 €
-51 770 €
19.4%
The debt ratio (= Financial debt / Equity x 100) stands at 397%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
397.151%
18.132%
-3.882%
-83.821
2.9%
In 2024, the debt ratio of CUSTOS SAS (397.15) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of CUSTOS SAS (18.1%) 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 CUSTOS SAS (-83.82) 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 102.94. 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 59.9x. Operating income very largely covers interest expenses: high safety margin.
102.943
59.936
In 2024, the liquidity ratio of CUSTOS SAS (102.94) 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 CUSTOS SAS (59.9x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 204 days. Excellent situation: suppliers finance 188 days of the operating cycle (retail model). Overall, WCR represents 38 days of revenue, i.e. 160 k€ to permanently finance. Notable WCR improvement over the period (-93%), freeing up cash.
160 409 €
16 j
204 j
0 j
38 j
Indicative estimate only : the number of comparable transactions in this sector is limited (21 transactions). This range of 93 410€ to 1 142 712€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 21 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 CUSTOS SAS with other companies in the same sector:
Voir toutes les statistiques du secteur Activités liées aux systèmes de sécurité
The revenue of CUSTOS SAS in 2024 is 1.5 M€.
CUSTOS SAS recorded a net loss in 2024.
The headquarters of CUSTOS SAS is located in CESSON-SEVIGNE (35510), in the department Ille-et-Vilaine.
The tax return of CUSTOS SAS 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).
CUSTOS SAS operates in the sector Activités liées aux systèmes de sécurité (NAF code 80.20Z). See the 'Sector positioning' section above to compare the company with its competitors.