Garden (შპს გარდენ)

panel 2026-09-21Ask

as filed · GEL, thousands

financial ratiosXLSX

Ratio	2018	2019	2020	2021	2022	2023	2024
Margins
Gross Margin	70.2%	59.2%	68.3%	72.2%	74.9%	78.0%	77.3%
EBITDA Margin	-1.8%	5.8%	-154.0%	22.4%	33.7%	23.3%	20.1%
EBITDAR	8	172	-777	334	1,110	682	757
EBITDAR Margin	0.4%	7.7%	-147.3%	24.5%	35.1%	24.9%	21.3%
EBIT Margin	-11.1%	-1.2%	-181.7%	11.0%	28.8%	17.1%	13.7%
Net Profit Margin	-27.6%	-24.2%	-225.8%	1.2%	27.4%	16.7%	14.0%
Operating Expense % of Sales	72.0%	53.4%	222.2%	49.8%	41.1%	54.7%	57.2%
Returns
Return on Assets (ROA)	-19.9%	-24.3%	-57.0%	0.6%	25.0%	16.4%	14.7%
Return on Equity (ROE)	N/A	N/A	N/A	0.7%	28.1%	17.3%	15.9%
ROIC [EBIT / Invested Capital]	-10.3%	-1.3%	-49.6%	6.4%	36.9%	17.5%	15.5%
Leverage & debt balances
Debt-to-Assets	146.9%	198.8%	262.6%	5.9%	7.1%	3.4%	2.8%
Debt-to-Equity	-2.17x	-1.86x	-1.55x	0.07x	0.08x	0.04x	0.03x
Debt-to-EBITDA	N/A	33.85x	N/A	0.49x	0.23x	0.15x	0.13x
Equity-to-Assets	-67.7%	-106.7%	-169.7%	87.0%	89.0%	94.5%	92.4%
Net Debt	3,894	4,368	5,480	140	-613	52	12
Cash & Equivalents	54	21	10	10	859	43	83
Total Debt	3,948	4,389	5,490	150	246	95	95
Liquidity & working capital
Current Ratio	0.00x	0.00x	0.00x	0.00x	0.00x	0.00x	0.00x
Quick Ratio	0.00x	-0.03x	-0.03x	0.00x	0.00x	0.00x	0.00x
Cash Ratio	0.01x	0.00x	0.00x	0.07x	4.39x	17.82x	1.68x
Total Current Assets	0	0	0	0	0	0	0
Total Current Liabilities	4,460	4,499	5,600	148	196	2	50
Inventory	N/A	157	142	N/A	N/A	N/A	N/A
Trade Receivables	427	99	89	384	434	468	891
Trade Payables	513	111	110	93	46	2	50
Net Working Capital	-4,460	-4,499	-5,600	-148	-196	-2	-50
Net Working Capital % of Revenue	-230.5%	-202.8%	-1061.1%	-10.8%	-6.2%	-0.1%	-1.4%
Trade Working Capital	-86	146	121	292	389	466	841
Trade Working Capital % of Revenue	-4.4%	6.6%	22.9%	21.4%	12.3%	17.0%	23.7%
Change in Trade Working Capital	N/A	231	-25	171	97	77	375
Turnover & efficiency
Inventory Turnover	N/A	5.75x	1.18x	N/A	N/A	N/A	N/A
Days Inventory Outstanding (DIO)	N/A	63.4	308.8	N/A	N/A	N/A	N/A
Receivables Turnover	4.53x	22.46x	5.93x	3.54x	7.29x	5.85x	3.99x
Days Sales Outstanding (DSO)	80.5	16.2	61.6	103.0	50.1	62.4	91.5
Payables Turnover	1.12x	8.19x	1.52x	4.09x	17.46x	249.74x	16.26x
Days Payable Outstanding (DPO)	324.6	44.6	239.5	89.3	20.9	1.5	22.4
Cash Conversion Cycle	-244.1 days	35.1 days	130.9 days	13.7 days	29.2 days	60.9 days	69.0 days
Asset Turnover	0.72x	1.01x	0.25x	0.53x	0.91x	0.98x	1.05x
Cash flow & dividends
Operating Cash Flow	-453	2,307	1,279	8,997	6,970	4,452	5,971
Free Cash Flow (OCF − Capex proxy)	-453	-269	-11	-0	849	-816	40
Cash Conversion (OCF / EBITDA)	N/A	1779.5%	N/A	2946.8%	652.7%	696.2%	834.9%
Dividends Declared	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Dividend Payout Ratio	N/A	N/A	N/A	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 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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