შპს სანდო

Ratio	2022	2023	2024
Margins
Gross Margin	20.4%	22.4%	20.3%
EBITDA Margin	3.9%	5.7%	-0.0%
EBITDAR	525	973	252
EBITDAR Margin	5.4%	7.2%	2.5%
EBIT Margin	3.7%	5.4%	-0.5%
Net Profit Margin	3.6%	3.4%	-3.3%
Operating Expense % of Sales	16.5%	16.7%	20.3%
Returns
Return on Assets (ROA)	17.6%	20.0%	-16.1%
Return on Equity (ROE)	43.7%	38.3%	-36.5%
ROIC [EBIT / Invested Capital]	19.6%	39.0%	-2.8%
Leverage & liquidity
Debt-to-Assets	59.6%	47.0%	55.7%
Debt-to-Equity	1.48x	0.90x	1.26x
Debt-to-EBITDA	3.07x	1.38x	N/A
Equity-to-Assets	40.4%	52.2%	44.0%
Net Debt	1,053	681	1,005
Cash & Equivalents	115	388	135
Total Debt	1,168	1,069	1,139
Efficiency & working capital
Inventory Turnover	N/A	N/A	N/A
Days Inventory Outstanding (DIO)	N/A	N/A	N/A
Receivables Turnover	12.02x	16.26x	16.46x
Days Sales Outstanding (DSO)	30.4	22.4	22.2
Payables Turnover	N/A	N/A	N/A
Days Payable Outstanding (DPO)	N/A	N/A	N/A
Cash Conversion Cycle	30.4 days	22.4 days	22.2 days
Asset Turnover	4.96x	5.94x	4.85x
Cash flow & dividends
Operating Cash Flow	319	538	N/A
Free Cash Flow (OCF − Capex proxy)	139	479	N/A
Cash Conversion (OCF / EBITDA)	83.9%	69.6%	N/A
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