შპს გაბო

Ratio	2021	2022	2023
Margins
Gross Margin	100.0%	100.0%	100.0%
EBITDA Margin	0.1%	0.4%	-0.4%
EBITDAR	4	9	-2
EBITDAR Margin	0.1%	0.4%	-0.4%
EBIT Margin	0.1%	0.4%	-0.4%
Net Profit Margin	0.1%	0.4%	-0.4%
Operating Expense % of Sales	99.9%	99.6%	100.4%
Returns
Return on Assets (ROA)	1.8%	4.2%	-9.0%
Return on Equity (ROE)	100.0%	100.0%	-21.6%
ROIC [EBIT / Invested Capital]	3.1%	5.9%	N/A
Leverage & liquidity
Debt-to-Assets	55.1%	68.3%	0.0%
Debt-to-Equity	31.24x	16.19x	0.00x
Debt-to-EBITDA	31.24x	16.19x	N/A
Equity-to-Assets	1.8%	4.2%	41.7%
Net Debt	140	142	-18
Cash & Equivalents	N/A	1	18
Total Debt	140	144	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	16.16x	11.65x	N/A
Days Sales Outstanding (DSO)	22.6	31.3	N/A
Payables Turnover	N/A	N/A	N/A
Days Payable Outstanding (DPO)	N/A	N/A	N/A
Cash Conversion Cycle	22.6 days	31.3 days	N/A
Asset Turnover	13.69x	10.50x	24.01x
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

თემურ ფიფია100.0%

თემურ ფიფიაPartner / Shareholder100.0%

Directors & board

თემურ ფიფიაDirector

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