შპს ოპტიმალ გრუპ +

Ratio	2018	2019	2020	2021	2022	2023	2024
Margins
Gross Margin	99.9%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%
EBITDA Margin	37.5%	58.3%	42.7%	23.3%	18.6%	39.3%	46.7%
EBITDAR	1,297	3,704	1,843	771	625	2,144	3,311
EBITDAR Margin	40.5%	60.0%	45.5%	27.2%	22.7%	41.2%	48.3%
EBIT Margin	36.6%	57.7%	41.3%	21.4%	16.8%	38.3%	46.0%
Net Profit Margin	37.3%	56.4%	32.2%	19.9%	-76.9%	39.3%	46.7%
Operating Expense % of Sales	62.4%	41.7%	57.3%	76.7%	81.4%	60.7%	53.3%
Returns
Return on Assets (ROA)	62.3%	67.3%	31.4%	13.7%	-96.0%	81.6%	104.2%
Return on Equity (ROE)	71.4%	82.4%	34.2%	14.6%	-122.3%	90.3%	119.8%
ROIC [EBIT / Invested Capital]	91.2%	181.2%	63.6%	16.2%	34.1%	127.2%	200.7%
Leverage & debt balances
Debt-to-Assets	0.4%	0.2%	0.4%	0.4%	1.8%	0.0%	0.0%
Debt-to-Equity	0.00x	0.00x	0.00x	0.00x	0.02x	0.00x	0.00x
Debt-to-EBITDA	0.01x	0.00x	0.01x	0.02x	0.08x	0.00x	0.00x
Equity-to-Assets	87.3%	81.7%	91.9%	93.5%	78.5%	90.4%	87.0%
Net Debt	-390	-2,263	-1,178	-100	-375	-693	-1,096
Cash & Equivalents	397	2,275	1,194	116	414	693	1,096
Total Debt	7	12	17	16	39	N/A	N/A
Liquidity & working capital
Current Ratio	N/A	4.28x	8.99x	11.38x	2.34x	5.58x	4.62x
Quick Ratio	N/A	4.26x	8.93x	11.38x	2.34x	5.58x	4.62x
Cash Ratio	N/A	2.43x	3.68x	0.45x	0.91x	2.88x	2.74x
Total Current Assets	823	4,003	2,913	2,938	1,062	1,344	1,846
Total Current Liabilities	N/A	935	324	258	454	241	400
Inventory	N/A	16	19	N/A	N/A	N/A	N/A
Trade Receivables	340	1,384	609	344	613	624	728
Trade Payables	33	83	81	102	127	63	48
Net Working Capital	823	3,068	2,589	2,680	608	1,103	1,446
Net Working Capital % of Revenue	25.7%	49.7%	63.9%	94.5%	22.1%	21.2%	21.1%
Trade Working Capital	307	1,317	547	242	486	562	680
Trade Working Capital % of Revenue	9.6%	21.3%	13.5%	8.5%	17.6%	10.8%	9.9%
Change in Trade Working Capital	N/A	1,010	-771	-305	244	76	118
Turnover & efficiency
Inventory Turnover	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Days Inventory Outstanding (DIO)	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Receivables Turnover	9.40x	4.46x	6.65x	8.25x	4.50x	8.32x	9.41x
Days Sales Outstanding (DSO)	38.8	81.8	54.8	44.2	81.2	43.8	38.8
Payables Turnover	0.06x	N/A	N/A	N/A	N/A	N/A	N/A
Days Payable Outstanding (DPO)	6142.3	N/A	N/A	N/A	N/A	N/A	N/A
Cash Conversion Cycle	-6103.5 days	81.8 days	54.8 days	44.2 days	81.2 days	43.8 days	38.8 days
Asset Turnover	1.67x	1.19x	0.98x	0.69x	1.25x	2.08x	2.23x
Cash flow & dividends
Operating Cash Flow	696	2,055	945	-583	282	6,247	8,275
Free Cash Flow (OCF − Capex proxy)	-440	1,966	-1,032	-1,078	260	279	403
Cash Conversion (OCF / EBITDA)	57.9%	57.1%	54.6%	-88.3%	55.0%	306.1%	259.0%
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