შპს ეარქონ სერვის კომპანი

Ratio	2018	2019	2020
Margins
Gross Margin	7.2%	4.7%	2.0%
EBITDA Margin	6.9%	4.3%	1.7%
EBITDAR	901	446	190
EBITDAR Margin	6.9%	4.3%	1.7%
EBIT Margin	6.9%	4.3%	1.7%
Net Profit Margin	7.2%	4.9%	5.1%
Operating Expense % of Sales	0.3%	0.4%	0.2%
Returns
Return on Assets (ROA)	15.3%	7.5%	13.4%
Return on Equity (ROE)	86.4%	31.5%	96.9%
ROIC [EBIT / Invested Capital]	94.6%	32.6%	48.5%
Leverage & liquidity
Debt-to-Assets	0.0%	0.0%	0.0%
Debt-to-Equity	0.00x	0.00x	0.00x
Debt-to-EBITDA	0.00x	0.00x	0.00x
Equity-to-Assets	17.8%	23.9%	13.9%
Net Debt	-136	-221	-182
Cash & Equivalents	136	221	182
Total Debt	N/A	N/A	N/A
Efficiency & working capital
Inventory Turnover	N/A	N/A	N/A
Days Inventory Outstanding (DIO)	N/A	N/A	N/A
Receivables Turnover	2.27x	3.62x	79.70x
Days Sales Outstanding (DSO)	160.5	100.9	4.6
Payables Turnover	2.40x	1.94x	5.37x
Days Payable Outstanding (DPO)	152.0	188.4	67.9
Cash Conversion Cycle	8.5 days	-87.5 days	-63.3 days
Asset Turnover	2.13x	1.55x	2.65x
Cash flow & dividends
Operating Cash Flow	N/A	N/A	N/A
Free Cash Flow (OCF − Capex proxy)	N/A	N/A	N/A
Cash Conversion (OCF / EBITDA)	N/A	N/A	N/A
Dividends Declared	N/A	N/A	N/A
Dividend Payout Ratio	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