შპს სამოთხე 2021

Ratio	2022	2023	2024
Margins
Gross Margin	16.0%	16.6%	17.4%
EBITDA Margin	8.7%	9.3%	9.5%
EBITDAR	251	359	416
EBITDAR Margin	8.7%	9.3%	9.5%
EBIT Margin	7.8%	8.5%	8.8%
Net Profit Margin	6.7%	7.3%	7.7%
Operating Expense % of Sales	7.2%	7.2%	8.0%
Returns
Return on Assets (ROA)	38.1%	43.3%	56.4%
Return on Equity (ROE)	101.3%	90.3%	79.6%
ROIC [EBIT / Invested Capital]	84.9%	100.2%	113.6%
Leverage & liquidity
Debt-to-Assets	26.9%	17.7%	0.0%
Debt-to-Equity	0.71x	0.37x	0.00x
Debt-to-EBITDA	0.54x	0.32x	0.00x
Equity-to-Assets	37.7%	47.9%	70.8%
Net Debt	76	13	-82
Cash & Equivalents	59	102	82
Total Debt	135	115	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	796.84x	331.23x	433.56x
Days Sales Outstanding (DSO)	0.5	1.1	0.8
Payables Turnover	14.12x	14.40x	22.45x
Days Payable Outstanding (DPO)	25.8	25.4	16.3
Cash Conversion Cycle	-25.4 days	-24.3 days	-15.4 days
Asset Turnover	5.72x	5.90x	7.37x
Cash flow & dividends
Operating Cash Flow	19	43	-20
Free Cash Flow (OCF − Capex proxy)	19	43	-20
Cash Conversion (OCF / EBITDA)	7.4%	12.0%	-4.7%
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