შპს ელ-სს

Ratio	2021	2022	2023	2024
Margins
Gross Margin	16.7%	16.7%	23.5%	23.6%
EBITDA Margin	14.8%	14.3%	20.3%	17.4%
EBITDAR	501	616	871	835
EBITDAR Margin	14.8%	15.2%	21.5%	19.0%
EBIT Margin	14.8%	14.3%	20.2%	16.8%
Net Profit Margin	14.8%	14.3%	19.7%	16.8%
Operating Expense % of Sales	1.9%	2.4%	3.2%	6.2%
Returns
Return on Assets (ROA)	47.4%	38.5%	36.5%	22.8%
Return on Equity (ROE)	47.4%	38.5%	36.7%	26.4%
ROIC [EBIT / Invested Capital]	74.2%	48.5%	62.0%	26.7%
Leverage & liquidity
Debt-to-Assets	0.0%	0.0%	0.0%	12.7%
Debt-to-Equity	0.00x	0.00x	0.00x	0.15x
Debt-to-EBITDA	0.00x	0.00x	0.00x	0.54x
Equity-to-Assets	100.0%	100.0%	99.6%	86.4%
Net Debt	-386	-309	-855	-31
Cash & Equivalents	386	309	855	442
Total Debt	N/A	N/A	N/A	411
Efficiency & working capital
Inventory Turnover	N/A	N/A	N/A	N/A
Days Inventory Outstanding (DIO)	N/A	N/A	N/A	N/A
Receivables Turnover	N/A	31.74x	4.45x	2.59x
Days Sales Outstanding (DSO)	N/A	11.5	81.9	141.0
Payables Turnover	N/A	N/A	315.62x	111.33x
Days Payable Outstanding (DPO)	N/A	N/A	1.2	3.3
Cash Conversion Cycle	N/A	11.5 days	80.8 days	137.7 days
Asset Turnover	3.19x	2.70x	1.85x	1.36x
Cash flow & dividends
Operating Cash Flow	N/A	N/A	N/A	N/A
Free Cash Flow (OCF − Capex proxy)	N/A	N/A	N/A	N/A
Cash Conversion (OCF / EBITDA)	N/A	N/A	N/A	N/A
Dividends Declared	N/A	N/A	N/A	N/A
Dividend Payout Ratio	N/A	N/A	N/A	N/A

Money rows — EBITDAR, net debt, cash, total debt, operating and free cash flow, dividends declared — are in ₾ '000. Margins, returns and payout are percentages; turnover and leverage are multiples; DIO/DSO/DPO are days. Hover a metric name for its definition.

Ownership & group structure

Shareholders, directors and group links from the companyinfo.ge public register — as filed, so stakes need not sum to 100% where a holding is undisclosed.

companyinfo.ge · fetched 2026-07-15