შპს სმარტ გრუპ

Ratio	2023	2024
Margins
Gross Margin	10.7%	13.4%
EBITDA Margin	9.0%	10.2%
EBITDAR	251	629
EBITDAR Margin	9.0%	10.2%
EBIT Margin	8.6%	10.0%
Net Profit Margin	11.1%	8.4%
Operating Expense % of Sales	1.7%	3.1%
Returns
Return on Assets (ROA)	14.8%	17.3%
Return on Equity (ROE)	35.8%	41.8%
ROIC [EBIT / Invested Capital]	N/A	2128.4%
Leverage & liquidity
Debt-to-Assets	0.0%	0.0%
Debt-to-Equity	0.00x	0.00x
Debt-to-EBITDA	0.00x	0.00x
Equity-to-Assets	41.2%	41.5%
Net Debt	-919	-1,212
Cash & Equivalents	919	1,212
Total Debt	N/A	N/A
Efficiency & working capital
Inventory Turnover	N/A	N/A
Days Inventory Outstanding (DIO)	N/A	N/A
Receivables Turnover	3.33x	5.73x
Days Sales Outstanding (DSO)	109.6	63.7
Payables Turnover	2.49x	3.37x
Days Payable Outstanding (DPO)	146.7	108.3
Cash Conversion Cycle	-37.1 days	-44.6 days
Asset Turnover	1.33x	2.05x
Cash flow & dividends
Operating Cash Flow	N/A	N/A
Free Cash Flow (OCF − Capex proxy)	N/A	N/A
Cash Conversion (OCF / EBITDA)	N/A	N/A
Dividends Declared	N/A	N/A
Dividend Payout Ratio	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