შპს გამა2020

Ratio	2022	2023	2024
Margins
Gross Margin	24.6%	27.5%	31.0%
EBITDA Margin	5.2%	4.3%	1.1%
EBITDAR	193	146	45
EBITDAR Margin	5.2%	4.3%	1.1%
EBIT Margin	4.8%	3.4%	0.0%
Net Profit Margin	4.0%	2.6%	-1.0%
Operating Expense % of Sales	19.4%	23.2%	29.9%
Returns
Return on Assets (ROA)	64.9%	27.6%	-14.3%
Return on Equity (ROE)	82.8%	37.9%	-40.0%
ROIC [EBIT / Invested Capital]	121.8%	57.5%	1.0%
Leverage & liquidity
Debt-to-Assets	0.0%	0.0%	39.3%
Debt-to-Equity	0.00x	0.00x	1.10x
Debt-to-EBITDA	0.00x	0.00x	2.55x
Equity-to-Assets	78.3%	72.7%	35.8%
Net Debt	-36	-28	101
Cash & Equivalents	36	28	13
Total Debt	N/A	N/A	114
Efficiency & working capital
Inventory Turnover	N/A	N/A	N/A
Days Inventory Outstanding (DIO)	N/A	N/A	N/A
Receivables Turnover	N/A	212.52x	140.04x
Days Sales Outstanding (DSO)	N/A	1.7	2.6
Payables Turnover	N/A	39.58x	272.94x
Days Payable Outstanding (DPO)	N/A	9.2	1.3
Cash Conversion Cycle	N/A	-7.5 days	1.3 days
Asset Turnover	16.02x	10.79x	14.60x
Cash flow & dividends
Operating Cash Flow	-16	N/A	-16
Free Cash Flow (OCF − Capex proxy)	-16	N/A	-16
Cash Conversion (OCF / EBITDA)	-8.3%	N/A	-35.4%
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