შპს ბაუ ინთერნეიშენალ უნივერსითი, ბათუმი

Ratio	2018	2019	2020	2021	2022	2023	2024
Margins
Gross Margin	99.5%	99.9%	95.8%	97.1%	99.7%	99.8%	100.0%
EBITDA Margin	-198.1%	-181.7%	-165.1%	-85.3%	39.0%	32.2%	-8.5%
EBITDAR	-572	-904	-1,526	-763	2,971	3,439	424
EBITDAR Margin	-94.6%	-109.1%	-111.7%	-43.0%	50.2%	39.5%	4.6%
EBIT Margin	-243.1%	-214.4%	-205.1%	-119.5%	32.0%	23.1%	-17.1%
Net Profit Margin	-206.1%	-233.4%	-235.4%	-141.8%	29.2%	27.6%	-10.5%
Operating Expense % of Sales	297.5%	281.5%	260.9%	182.4%	60.7%	67.6%	108.5%
Returns
Return on Assets (ROA)	-118.8%	-23.9%	-43.3%	-44.8%	24.3%	26.6%	-13.5%
Return on Equity (ROE)	N/A	N/A	N/A	-59.1%	28.2%	29.6%	-16.8%
ROIC [EBIT / Invested Capital]	-239.5%	-43.7%	-134.0%	-77.2%	33.3%	62.4%	-65.5%
Leverage & debt balances
Debt-to-Assets	203.2%	92.7%	120.6%	0.0%	0.0%	0.0%	0.0%
Debt-to-Equity	-1.47x	-2.22x	-1.36x	0.00x	0.00x	0.00x	0.00x
Debt-to-EBITDA	N/A	N/A	N/A	N/A	0.00x	0.00x	N/A
Equity-to-Assets	-137.8%	-41.8%	-88.8%	75.7%	86.2%	89.9%	80.5%
Net Debt	2,059	7,446	8,685	-1,511	-451	-4,908	-3,315
Cash & Equivalents	72	43	274	1,511	451	4,908	3,315
Total Debt	2,131	7,488	8,960	N/A	N/A	N/A	N/A
Liquidity & working capital
Current Ratio	0.84x	1.50x	1.45x	2.15x	3.73x	6.45x	2.62x
Quick Ratio	0.84x	1.47x	1.40x	2.01x	3.73x	6.45x	2.62x
Cash Ratio	0.20x	0.01x	0.09x	0.97x	0.46x	5.39x	2.39x
Total Current Assets	307	5,977	4,656	3,366	3,670	5,875	3,634
Total Current Liabilities	364	3,972	3,216	1,564	984	911	1,386
Inventory	N/A	136	139	229	N/A	N/A	N/A
Trade Receivables	113	3,164	1,891	51	2,015	302	8
Trade Payables	364	948	3,211	169	984	N/A	176
Net Working Capital	-56	2,005	1,440	1,802	2,686	4,964	2,248
Net Working Capital % of Revenue	-9.3%	241.8%	105.5%	101.6%	45.4%	57.0%	24.5%
Trade Working Capital	-250	2,352	-1,181	111	1,030	302	-168
Trade Working Capital % of Revenue	-41.4%	283.7%	-86.5%	6.3%	17.4%	3.5%	-1.8%
Change in Trade Working Capital	N/A	2,602	-3,532	1,292	919	-728	-470
Turnover & efficiency
Inventory Turnover	N/A	0.01x	0.42x	0.22x	N/A	N/A	N/A
Days Inventory Outstanding (DIO)	N/A	45200.9	877.9	1634.4	N/A	N/A	N/A
Receivables Turnover	5.34x	0.26x	0.72x	34.58x	2.94x	28.80x	1143.59x
Days Sales Outstanding (DSO)	68.3	1393.1	505.5	10.6	124.3	12.7	0.3
Payables Turnover	0.01x	0.00x	0.02x	0.30x	0.02x	N/A	N/A
Days Payable Outstanding (DPO)	40084.8	314962.8	20239.6	1206.6	20978.1	N/A	N/A
Cash Conversion Cycle	-40016.5 days	-268368.8 days	-18856.2 days	438.4 days	-20853.8 days	12.7 days	0.3 days
Asset Turnover	0.58x	0.10x	0.18x	0.32x	0.83x	0.96x	1.29x
Cash flow & dividends
Operating Cash Flow	-2,019	-3,754	590	-3,168	1,455	5,372	-39
Free Cash Flow (OCF − Capex proxy)	-2,082	-5,387	-77	10,196	-101	4,861	-148
Cash Conversion (OCF / EBITDA)	N/A	N/A	N/A	N/A	63.1%	191.9%	N/A
Dividends Declared	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Dividend Payout Ratio	N/A	N/A	N/A	N/A	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