შპს ლიდერ. parts

Ratio	2018	2019	2020	2021	2022	2023	2024
Margins
Gross Margin	37.8%	36.1%	38.2%	35.3%	36.1%	38.0%	39.9%
EBITDA Margin	26.8%	26.0%	20.9%	21.5%	21.4%	21.7%	19.2%
EBITDAR	739	793	608	1,006	991	1,100	1,043
EBITDAR Margin	30.2%	29.0%	26.7%	26.7%	26.8%	26.7%	24.3%
EBIT Margin	26.7%	25.7%	19.9%	21.3%	21.3%	21.6%	19.1%
Net Profit Margin	26.4%	25.4%	20.4%	21.3%	20.7%	14.4%	19.8%
Operating Expense % of Sales	11.0%	10.2%	17.4%	13.8%	14.7%	16.3%	20.7%
Returns
Return on Assets (ROA)	21.2%	19.9%	12.1%	17.2%	14.6%	11.6%	15.5%
Return on Equity (ROE)	21.6%	20.1%	12.5%	17.8%	14.6%	11.6%	15.5%
ROIC [EBIT / Invested Capital]	21.9%	22.0%	12.8%	19.6%	15.9%	18.6%	17.1%
Leverage & liquidity
Debt-to-Assets	2.0%	1.4%	0.0%	0.0%	0.0%	0.0%	0.0%
Debt-to-Equity	0.02x	0.01x	0.00x	0.00x	0.00x	0.00x	0.00x
Debt-to-EBITDA	0.09x	0.07x	0.00x	0.00x	0.00x	0.00x	0.00x
Equity-to-Assets	98.0%	98.6%	96.8%	96.6%	100.0%	99.9%	100.0%
Net Debt	-8	-268	-180	-411	-309	-349	-707
Cash & Equivalents	68	318	180	411	309	349	707
Total Debt	60	50	N/A	N/A	N/A	N/A	N/A
Efficiency & working capital
Inventory Turnover	N/A	0.61x	0.42x	N/A	N/A	N/A	N/A
Days Inventory Outstanding (DIO)	N/A	597.3	878.9	N/A	N/A	N/A	N/A
Receivables Turnover	7.62x	9.44x	9.67x	8.45x	8.44x	5.15x	4.95x
Days Sales Outstanding (DSO)	47.9	38.7	37.7	43.2	43.3	70.8	73.8
Payables Turnover	N/A	N/A	11.32x	15.38x	N/A	479.81x	N/A
Days Payable Outstanding (DPO)	N/A	N/A	32.2	23.7	N/A	0.8	N/A
Cash Conversion Cycle	47.9 days	636.0 days	884.4 days	19.5 days	43.3 days	70.1 days	73.8 days
Asset Turnover	0.80x	0.78x	0.59x	0.81x	0.70x	0.80x	0.78x
Cash flow & dividends
Operating Cash Flow	N/A	N/A	N/A	235	N/A	42	360
Free Cash Flow (OCF − Capex proxy)	N/A	N/A	N/A	235	N/A	42	360
Cash Conversion (OCF / EBITDA)	N/A	N/A	N/A	29.1%	N/A	4.7%	43.6%
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 ₾ '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