შპს ელიტ ლაით

Ratio	2018	2019	2020	2021	2022	2023	2024
Margins
Gross Margin	19.5%	29.4%	40.2%	44.2%	41.6%	43.5%	45.5%
EBITDA Margin	12.3%	21.4%	29.2%	35.6%	25.2%	29.2%	27.9%
EBITDAR	331	678	625	1,453	1,419	1,850	2,323
EBITDAR Margin	15.9%	25.3%	35.0%	39.1%	30.7%	34.4%	35.8%
EBIT Margin	12.3%	21.4%	29.2%	35.6%	25.2%	29.2%	27.9%
Net Profit Margin	10.5%	19.9%	28.9%	35.0%	26.8%	29.4%	28.4%
Operating Expense % of Sales	7.2%	8.0%	11.0%	8.6%	16.3%	14.4%	17.6%
Returns
Return on Assets (ROA)	10.3%	22.4%	23.6%	41.0%	24.7%	23.9%	24.9%
Return on Equity (ROE)	26.8%	39.4%	27.7%	47.7%	31.4%	28.7%	26.4%
ROIC [EBIT / Invested Capital]	24.9%	49.6%	28.3%	51.7%	34.0%	34.6%	25.8%
Leverage & debt balances
Debt-to-Assets	19.4%	9.8%	4.7%	8.7%	8.0%	10.6%	5.3%
Debt-to-Equity	0.50x	0.17x	0.06x	0.10x	0.10x	0.13x	0.06x
Debt-to-EBITDA	1.61x	0.41x	0.20x	0.21x	0.34x	0.45x	0.22x
Equity-to-Assets	38.5%	56.9%	85.2%	85.9%	78.6%	83.3%	94.3%
Net Debt	209	-196	-24	-167	-511	-989	59
Cash & Equivalents	204	429	127	445	910	1,694	336
Total Debt	413	232	103	278	399	704	395
Liquidity & working capital
Current Ratio	1.62x	2.31x	6.70x	7.03x	4.65x	5.95x	17.43x
Quick Ratio	1.62x	1.22x	2.62x	2.91x	4.65x	5.95x	17.43x
Cash Ratio	0.16x	0.42x	0.39x	0.99x	0.85x	1.53x	0.80x
Total Current Assets	2,123	2,360	2,174	3,159	4,991	6,585	7,339
Total Current Liabilities	1,310	1,022	325	449	1,073	1,106	421
Inventory	N/A	1,113	1,324	1,852	N/A	N/A	N/A
Trade Receivables	394	818	723	862	1,316	1,126	2,261
Trade Payables	843	716	221	98	528	271	26
Net Working Capital	814	1,338	1,850	2,710	3,918	5,478	6,918
Net Working Capital % of Revenue	39.1%	50.0%	103.6%	73.0%	84.8%	101.8%	106.7%
Trade Working Capital	-450	1,215	1,826	2,616	788	855	2,235
Trade Working Capital % of Revenue	-21.6%	45.4%	102.3%	70.5%	17.1%	15.9%	34.5%
Change in Trade Working Capital	N/A	1,665	610	790	-1,827	67	1,380
Turnover & efficiency
Inventory Turnover	N/A	1.70x	0.81x	1.12x	N/A	N/A	N/A
Days Inventory Outstanding (DIO)	N/A	215.1	452.9	326.5	N/A	N/A	N/A
Receivables Turnover	5.28x	3.27x	2.47x	4.31x	3.51x	4.78x	2.87x
Days Sales Outstanding (DSO)	69.1	111.6	147.7	84.8	104.0	76.4	127.3
Payables Turnover	1.98x	2.64x	4.82x	21.05x	5.11x	11.19x	134.16x
Days Payable Outstanding (DPO)	183.9	138.3	75.7	17.3	71.4	32.6	2.7
Cash Conversion Cycle	-114.8 days	188.3 days	525.0 days	393.9 days	32.6 days	43.8 days	124.6 days
Asset Turnover	0.98x	1.13x	0.81x	1.17x	0.92x	0.81x	0.88x
Cash flow & dividends
Operating Cash Flow	-261	454	-168	N/A	332	525	-615
Free Cash Flow (OCF − Capex proxy)	-263	446	-168	N/A	326	504	-620
Cash Conversion (OCF / EBITDA)	-102.0%	79.2%	-32.2%	N/A	28.5%	33.5%	-34.0%
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

Shareholders

ლუდმილა ბარსეგიანი100.0%

ლუდმილა ბარსეგიანიPartner / Shareholder100.0%

Directors & board

ლუდმილა ბარსეგიანიDirector

Ownership & directors from companyinfo.ge (public corporate registry).