შპს სეული

Ratio	2022	2023	2024
Margins
Gross Margin	31.9%	32.0%	32.7%
EBITDA Margin	20.0%	18.9%	17.5%
EBITDAR	675	643	540
EBITDAR Margin	20.9%	19.8%	18.5%
EBIT Margin	19.8%	18.7%	17.3%
Net Profit Margin	18.9%	18.3%	14.1%
Operating Expense % of Sales	11.9%	13.1%	15.2%
Returns
Return on Assets (ROA)	29.3%	29.9%	20.2%
Return on Equity (ROE)	72.6%	41.8%	29.5%
ROIC [EBIT / Invested Capital]	31.8%	31.6%	26.0%
Leverage & liquidity
Debt-to-Assets	59.1%	28.1%	28.3%
Debt-to-Equity	1.46x	0.39x	0.41x
Debt-to-EBITDA	1.91x	0.91x	1.13x
Equity-to-Assets	40.4%	71.5%	68.8%
Net Debt	1,169	504	537
Cash & Equivalents	60	54	40
Total Debt	1,229	558	577
Efficiency & working capital
Inventory Turnover	N/A	N/A	N/A
Days Inventory Outstanding (DIO)	N/A	N/A	N/A
Receivables Turnover	7.65x	8.54x	8.78x
Days Sales Outstanding (DSO)	47.7	42.8	41.6
Payables Turnover	N/A	N/A	49.50x
Days Payable Outstanding (DPO)	N/A	N/A	7.4
Cash Conversion Cycle	47.7 days	42.8 days	34.2 days
Asset Turnover	1.55x	1.64x	1.43x
Cash flow & dividends
Operating Cash Flow	N/A	N/A	N/A
Free Cash Flow (OCF − Capex proxy)	N/A	N/A	N/A
Cash Conversion (OCF / EBITDA)	N/A	N/A	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

Shareholders

დავით სტეფანაშვილი100.0%

დავით სტეფანაშვილიPartner / Shareholder100.0%

Directors & board

ნიკა ქრისტესიაშვილიind. entrepreneurDirector

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