შპს როიალ ბათუმი

Ratio	2022	2023	2024
Margins
Gross Margin	87.6%	83.5%	100.0%
EBITDA Margin	28.5%	40.1%	32.4%
EBITDAR	8,157	11,407	6,133
EBITDAR Margin	51.8%	50.2%	36.2%
EBIT Margin	25.6%	35.6%	26.7%
Net Profit Margin	26.1%	40.5%	30.6%
Operating Expense % of Sales	59.1%	43.4%	67.6%
Returns
Return on Assets (ROA)	85.1%	101.8%	53.2%
Return on Equity (ROE)	105.7%	119.9%	64.8%
ROIC [EBIT / Invested Capital]	114.1%	121.7%	60.4%
Leverage & liquidity
Debt-to-Assets	0.0%	4.6%	0.8%
Debt-to-Equity	0.00x	0.05x	0.01x
Debt-to-EBITDA	0.00x	0.05x	0.01x
Equity-to-Assets	80.5%	84.9%	82.0%
Net Debt	-352	-1,013	-496
Cash & Equivalents	352	1,432	574
Total Debt	N/A	419	77
Efficiency & working capital
Inventory Turnover	51.64x	N/A	N/A
Days Inventory Outstanding (DIO)	7.1	N/A	N/A
Receivables Turnover	N/A	N/A	44.79x
Days Sales Outstanding (DSO)	N/A	N/A	8.1
Payables Turnover	2.07x	4.15x	N/A
Days Payable Outstanding (DPO)	176.2	88.0	N/A
Cash Conversion Cycle	-169.1 days	-88.0 days	8.1 days
Asset Turnover	3.26x	2.52x	1.74x
Cash flow & dividends
Operating Cash Flow	5,055	9,983	1,370
Free Cash Flow (OCF − Capex proxy)	2,792	6,092	2,323
Cash Conversion (OCF / EBITDA)	112.6%	109.6%	24.9%
Dividends Declared	3,673	5,417	N/A
Dividend Payout Ratio	89.4%	58.9%	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