Iberia Refreshments (სს იბერია რეფრეშმენტსი)

panel 2026-09-21Ask

as filed · GEL, thousands

financial ratiosXLSX

Ratio	2018	2019	2020	2021	2022	2023	2024
Margins
Gross Margin	35.8%	32.5%	30.9%	21.7%	25.3%	24.1%	23.2%
EBITDA Margin	6.9%	-3.6%	3.8%	0.5%	7.7%	6.7%	4.7%
EBITDAR	3,469	-655	1,929	1,997	9,210	8,783	6,982
EBITDAR Margin	9.2%	-1.5%	4.3%	2.2%	8.4%	7.4%	5.4%
EBIT Margin	4.2%	-7.2%	-0.3%	-2.0%	4.1%	3.2%	1.3%
Net Profit Margin	-6.9%	-28.9%	-28.0%	-3.8%	6.8%	0.3%	-1.9%
Operating Expense % of Sales	28.8%	36.2%	27.1%	21.3%	17.6%	17.4%	18.5%
Returns
Return on Assets (ROA)	-9.2%	-49.6%	-37.8%	-7.4%	14.3%	0.7%	-4.3%
Return on Equity (ROE)	N/A	N/A	N/A	N/A	4408.3%	68.1%	N/A
ROIC [EBIT / Invested Capital]	9.1%	-21.5%	-0.7%	-6.2%	13.7%	10.0%	4.1%
Leverage & debt balances
Debt-to-Assets	126.0%	178.6%	94.2%	86.5%	72.8%	73.5%	76.5%
Debt-to-Equity	-2.00x	-1.49x	-8.06x	-5.39x	224.68x	76.52x	-22.62x
Debt-to-EBITDA	13.50x	N/A	18.29x	94.65x	4.50x	5.12x	7.23x
Equity-to-Assets	-63.0%	-119.9%	-11.7%	-16.1%	0.3%	1.0%	-3.4%
Net Debt	35,048	44,516	24,826	36,482	32,637	37,795	42,023
Cash & Equivalents	216	276	6,480	2,515	5,109	2,530	1,378
Total Debt	35,264	44,792	31,306	38,997	37,746	40,325	43,401
Liquidity & working capital
Current Ratio	1.09x	0.33x	0.67x	0.59x	1.44x	1.11x	1.22x
Quick Ratio	0.60x	0.23x	0.52x	0.40x	0.86x	0.60x	0.61x
Cash Ratio	0.02x	0.01x	0.22x	0.06x	0.23x	0.09x	0.06x
Total Current Assets	14,407	11,805	20,030	25,796	32,154	30,543	30,597
Total Current Liabilities	13,214	36,135	29,829	43,412	22,327	27,570	25,002
Inventory	6,431	3,565	4,525	8,607	13,003	13,906	15,449
Trade Receivables	7,565	7,005	7,455	12,685	12,834	13,426	12,629
Trade Payables	9,493	9,238	4,128	11,039	11,079	11,487	12,873
Net Working Capital	1,193	-24,330	-9,799	-17,616	9,827	2,973	5,595
Net Working Capital % of Revenue	3.2%	-56.5%	-21.9%	-19.8%	9.0%	2.5%	4.3%
Trade Working Capital	4,503	1,332	7,852	10,253	14,758	15,845	15,205
Trade Working Capital % of Revenue	11.9%	3.1%	17.5%	11.5%	13.5%	13.4%	11.8%
Change in Trade Working Capital	N/A	-3,171	6,520	2,401	4,505	1,087	-640
Turnover & efficiency
Inventory Turnover	3.77x	8.15x	6.84x	8.10x	6.28x	6.44x	6.42x
Days Inventory Outstanding (DIO)	96.8	44.8	53.4	45.1	58.1	56.7	56.9
Receivables Turnover	4.99x	6.15x	6.01x	7.02x	8.52x	8.79x	10.22x
Days Sales Outstanding (DSO)	73.2	59.4	60.8	52.0	42.9	41.5	35.7
Payables Turnover	2.55x	3.14x	7.50x	6.32x	7.37x	7.79x	7.70x
Days Payable Outstanding (DPO)	143.0	116.1	48.7	57.8	49.5	46.8	47.4
Cash Conversion Cycle	27.1 days	-11.9 days	65.5 days	39.3 days	51.5 days	51.4 days	45.2 days
Asset Turnover	1.35x	1.72x	1.35x	1.98x	2.11x	2.15x	2.27x
Cash flow & dividends
Operating Cash Flow	-732	-2,404	-9,522	-4,455	5,052	6,299	4,506
Free Cash Flow (OCF − Capex proxy)	-3,155	-4,214	-12,534	-8,023	2,496	-2,204	-703
Cash Conversion (OCF / EBITDA)	-28.0%	N/A	-556.2%	-1081.3%	60.2%	80.0%	75.1%
Dividends Declared	0	0	0	0	0	0	0
Dividend Payout Ratio	N/A	N/A	N/A	N/A	0.0%	0.0%	N/A

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

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