შპს ბ-კონსტრუქცია

Ratio	2019	2020	2021
Margins
Gross Margin	33.6%	24.0%	27.2%
EBITDA Margin	31.3%	15.7%	-5.5%
EBITDAR	691	380	-50
EBITDAR Margin	31.3%	15.7%	-5.5%
EBIT Margin	31.3%	15.7%	-16.9%
Net Profit Margin	29.3%	15.2%	-10.4%
Operating Expense % of Sales	2.4%	8.3%	32.8%
Returns
Return on Assets (ROA)	56.1%	34.8%	-7.2%
Return on Equity (ROE)	101.6%	36.5%	-10.3%
ROIC [EBIT / Invested Capital]	72.5%	36.8%	-16.7%
Leverage & liquidity
Debt-to-Assets	28.4%	3.5%	1.1%
Debt-to-Equity	0.51x	0.04x	0.02x
Debt-to-EBITDA	0.47x	0.10x	N/A
Equity-to-Assets	55.3%	95.2%	69.6%
Net Debt	316	30	4
Cash & Equivalents	11	7	11
Total Debt	327	37	15
Efficiency & working capital
Inventory Turnover	9.71x	16.62x	2.85x
Days Inventory Outstanding (DIO)	37.6	22.0	128.2
Receivables Turnover	5.94x	16.66x	1.47x
Days Sales Outstanding (DSO)	61.5	21.9	248.1
Payables Turnover	11.43x	130.30x	1.80x
Days Payable Outstanding (DPO)	31.9	2.8	203.2
Cash Conversion Cycle	67.1 days	41.1 days	173.1 days
Asset Turnover	1.91x	2.29x	0.69x
Cash flow & dividends
Operating Cash Flow	217	92	18
Free Cash Flow (OCF − Capex proxy)	-147	13	7
Cash Conversion (OCF / EBITDA)	31.4%	24.1%	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