CUTTING TOOLS MANAGEMENT SERVICES SAAZOR : revenue, balance sheet and financial ratios

CUTTING TOOLS MANAGEMENT SERVICES SAAZOR is a French company founded 22 years ago, specialized in the sector Réparation d'ouvrages en métaux. Based in XONRUPT-LONGEMER (88400), this company of category PME shows in 2021 a revenue of 1.3 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

Financial history - CUTTING TOOLS MANAGEMENT SERVICES SAAZOR (SIREN 449274919)
Indicator 2021 2020 2019 2018
Revenue 1 266 588 € 1 306 644 € 2 161 126 € 2 482 771 €
Net income 110 462 € 160 639 € 42 796 € -101 557 €
EBITDA 200 360 € 277 943 € 315 433 € 15 276 €
Net margin 8.7% 12.3% 2.0% -4.1%

Revenue and income statement

In 2021, CUTTING TOOLS MANAGEMENT SERVICES SAAZOR achieves revenue of 1.3 M€. Revenue is declining over the period 2018-2021 (CAGR: -20.1%). Slight decline of -3% vs 2020. After deducting consumption (4 k€), gross margin stands at 1.3 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 200 k€, representing 15.8% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -28%, reducing margin by 5.5 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 110 k€, i.e. 8.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 266 588 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 262 465 €

EBITDA (2021) ?
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

200 360 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

151 613 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

110 462 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

15.8%

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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 170%. 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 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 12.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

170.129%

Financial autonomy (2021) ?
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

30.736%

Cash flow / Revenue (2021) ?
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

12.493%

Repayment capacity (2021) ?
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

8.034

Asset age ratio (2021) ?
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

57.9%

Solvency indicators evolution
CUTTING TOOLS MANAGEMENT SERVICES SAAZOR

Sector positioning

Debt ratio
170.13 2021
2019
2020
2021
Q1: 2.3
Med: 27.7
Q3: 79.28
Watch

In 2021, the debt ratio of CUTTING TOOLS MANAGEMENT ... (170.13) 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.

Financial autonomy
30.74% 2021
2019
2020
2021
Q1: 18.95%
Med: 39.13%
Q3: 56.93%
Average +15 pts over 3 years

In 2021, the financial autonomy of CUTTING TOOLS MANAGEMENT ... (30.7%) 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
8.03 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.65 years
Q3: 3.2 years
Watch

In 2021, the repayment capacity of CUTTING TOOLS MANAGEMENT ... (8.03) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 180.52. 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 8.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

180.518

Interest coverage (2021) ?
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

8.349

Liquidity indicators evolution
CUTTING TOOLS MANAGEMENT SERVICES SAAZOR

Sector positioning

Liquidity ratio
180.52 2021
2019
2020
2021
Q1: 159.6
Med: 215.76
Q3: 295.68
Average +12 pts over 3 years

In 2021, the liquidity ratio of CUTTING TOOLS MANAGEMENT ... (180.52) 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
8.35x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.5x
Q3: 2.56x
Excellent

In 2021, the interest coverage of CUTTING TOOLS MANAGEMENT ... (8.3x) 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: 172 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. The gap of 120 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 185 days of revenue, i.e. 650 k€ to permanently finance. Notable WCR improvement over the period (-31%), freeing up cash.

Operating WCR (2021) ?
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

649 506 €

Customer credit (2021) ?
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

172 j

Supplier credit (2021) ?
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

52 j

Inventory turnover (2021) ?
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 (2021) ?
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

185 j

WCR and payment terms evolution
CUTTING TOOLS MANAGEMENT SERVICES SAAZOR

Positioning of CUTTING TOOLS MANAGEMENT SERVICES SAAZOR in its sector

Comparison with sector Réparation d'ouvrages en métaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 74 875€ to 614 457€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
74k€ 258k€ 614k€
258 020 € Range: 74 875€ - 614 457€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 34 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 (Réparation d'ouvrages en métaux)

Compare CUTTING TOOLS MANAGEMENT SERVICES SAAZOR with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation d'ouvrages en métaux

Frequently asked questions about CUTTING TOOLS MANAGEMENT SERVICES SAAZOR

What is the revenue of CUTTING TOOLS MANAGEMENT SERVICES SAAZOR ?

The revenue of CUTTING TOOLS MANAGEMENT SERVICES SAAZOR in 2021 is 1.3 M€.

Is CUTTING TOOLS MANAGEMENT SERVICES SAAZOR profitable?

Yes, CUTTING TOOLS MANAGEMENT SERVICES SAAZOR generated a net profit of 110 k€ in 2021.

Where is the headquarters of CUTTING TOOLS MANAGEMENT SERVICES SAAZOR ?

The headquarters of CUTTING TOOLS MANAGEMENT SERVICES SAAZOR is located in XONRUPT-LONGEMER (88400), in the department Vosges.

Where to find the tax return of CUTTING TOOLS MANAGEMENT SERVICES SAAZOR ?

The tax return of CUTTING TOOLS MANAGEMENT SERVICES SAAZOR 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 CUTTING TOOLS MANAGEMENT SERVICES SAAZOR operate?

CUTTING TOOLS MANAGEMENT SERVICES SAAZOR operates in the sector Réparation d'ouvrages en métaux (NAF code 33.11Z). See the 'Sector positioning' section above to compare the company with its competitors.