შპს კოსმო ინკ

Ratio	2022	2023	2024
Margins
Gross Margin	47.7%	62.6%	66.6%
EBITDA Margin	1.5%	22.8%	26.7%
EBITDAR	46	879	1,145
EBITDAR Margin	1.5%	22.8%	26.7%
EBIT Margin	1.4%	22.5%	26.3%
Net Profit Margin	1.4%	22.5%	26.3%
Operating Expense % of Sales	46.3%	39.8%	39.9%
Returns
Return on Assets (ROA)	5.8%	83.0%	96.2%
Return on Equity (ROE)	6.6%	86.5%	99.9%
ROIC [EBIT / Invested Capital]	18.9%	381.1%	494.4%
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	87.8%	96.0%	96.2%
Net Debt	-443	-774	-901
Cash & Equivalents	443	774	901
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	16.02x	64.16x	75.36x
Days Sales Outstanding (DSO)	22.8	5.7	4.8
Payables Turnover	46.63x	98.17x	46.59x
Days Payable Outstanding (DPO)	7.8	3.7	7.8
Cash Conversion Cycle	15.0 days	2.0 days	-3.0 days
Asset Turnover	4.10x	3.70x	3.66x
Cash flow & dividends
Operating Cash Flow	14	331	127
Free Cash Flow (OCF − Capex proxy)	14	331	127
Cash Conversion (OCF / EBITDA)	30.0%	37.6%	11.1%
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