შპს ლეირა

Ratio	2018	2019	2020	2021	2022	2023	2024
Margins
Gross Margin	26.1%	23.4%	35.1%	38.7%	27.5%	21.8%	17.5%
EBITDA Margin	9.3%	9.7%	22.0%	26.6%	14.3%	6.5%	2.5%
EBITDAR	391	394	788	1,218	642	347	184
EBITDAR Margin	10.7%	11.2%	23.5%	27.6%	15.4%	8.1%	4.7%
EBIT Margin	9.1%	9.6%	21.9%	26.4%	14.2%	6.3%	2.3%
Net Profit Margin	9.3%	8.9%	20.8%	25.4%	13.6%	6.6%	2.5%
Operating Expense % of Sales	16.8%	13.7%	13.1%	12.1%	13.2%	15.3%	15.0%
Returns
Return on Assets (ROA)	24.7%	21.3%	38.8%	39.1%	18.3%	8.4%	2.9%
Return on Equity (ROE)	41.5%	33.8%	44.0%	44.5%	19.0%	8.9%	3.0%
ROIC [EBIT / Invested Capital]	34.4%	26.6%	55.7%	45.7%	20.9%	8.7%	2.8%
Leverage & liquidity
Debt-to-Assets	15.2%	24.6%	2.5%	2.4%	0.0%	0.0%	2.4%
Debt-to-Equity	0.26x	0.39x	0.03x	0.03x	0.00x	0.00x	0.03x
Debt-to-EBITDA	0.62x	1.06x	0.06x	0.06x	0.00x	0.00x	0.83x
Equity-to-Assets	59.6%	62.9%	88.2%	87.9%	96.2%	93.9%	94.8%
Net Debt	149	344	-269	35	-154	-59	44
Cash & Equivalents	60	17	313	35	154	59	38
Total Debt	208	361	44	70	N/A	N/A	82
Efficiency & working capital
Inventory Turnover	N/A	4.66x	3.10x	1.73x	N/A	N/A	N/A
Days Inventory Outstanding (DIO)	N/A	78.3	117.7	210.7	N/A	N/A	N/A
Receivables Turnover	5.40x	5.09x	4.37x	3.60x	3.28x	3.59x	3.56x
Days Sales Outstanding (DSO)	67.5	71.7	83.6	101.4	111.4	101.8	102.4
Payables Turnover	8.61x	18.00x	18.04x	11.14x	33.07x	17.86x	40.55x
Days Payable Outstanding (DPO)	42.4	20.3	20.2	32.8	11.0	20.4	9.0
Cash Conversion Cycle	25.1 days	129.6 days	181.0 days	279.3 days	100.4 days	81.4 days	93.4 days
Asset Turnover	2.66x	2.39x	1.87x	1.54x	1.35x	1.27x	1.15x
Cash flow & dividends
Operating Cash Flow	303	15	N/A	N/A	N/A	N/A	N/A
Free Cash Flow (OCF − Capex proxy)	303	15	N/A	N/A	N/A	N/A	N/A
Cash Conversion (OCF / EBITDA)	89.6%	4.5%	N/A	N/A	N/A	N/A	N/A
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