შპს ინსპირეიშენ

Ratio	2022	2023	2024
Margins
Gross Margin	23.8%	43.3%	36.8%
EBITDA Margin	21.9%	38.5%	29.0%
EBITDAR	976	3,966	1,817
EBITDAR Margin	21.9%	38.5%	29.0%
EBIT Margin	21.6%	38.2%	27.9%
Net Profit Margin	20.3%	37.6%	25.1%
Operating Expense % of Sales	1.9%	4.9%	7.8%
Returns
Return on Assets (ROA)	58.4%	83.9%	24.9%
Return on Equity (ROE)	380.6%	97.0%	29.0%
ROIC [EBIT / Invested Capital]	103.9%	340.1%	83.2%
Leverage & liquidity
Debt-to-Assets	46.5%	0.0%	0.0%
Debt-to-Equity	3.03x	0.00x	0.00x
Debt-to-EBITDA	0.74x	0.00x	0.00x
Equity-to-Assets	15.4%	86.5%	85.7%
Net Debt	690	-2,845	-3,319
Cash & Equivalents	30	2,845	3,319
Total Debt	720	N/A	N/A
Efficiency & working capital
Inventory Turnover	N/A	N/A	N/A
Days Inventory Outstanding (DIO)	N/A	N/A	N/A
Receivables Turnover	9.21x	19.90x	4.40x
Days Sales Outstanding (DSO)	39.6	18.3	82.9
Payables Turnover	5.76x	9.89x	6.95x
Days Payable Outstanding (DPO)	63.3	36.9	52.5
Cash Conversion Cycle	-23.7 days	-18.6 days	30.4 days
Asset Turnover	2.88x	2.23x	0.99x
Cash flow & dividends
Operating Cash Flow	327	3,648	954
Free Cash Flow (OCF − Capex proxy)	606	2,909	727
Cash Conversion (OCF / EBITDA)	33.5%	92.0%	52.5%
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