შპს ნატურალ პროდუქტი

Ratio	2022	2023
Margins
Gross Margin	16.0%	22.2%
EBITDA Margin	4.3%	9.5%
EBITDAR	120	400
EBITDAR Margin	4.3%	9.5%
EBIT Margin	4.2%	9.5%
Net Profit Margin	3.4%	9.1%
Operating Expense % of Sales	11.7%	12.7%
Returns
Return on Assets (ROA)	46.1%	115.2%
Return on Equity (ROE)	320.1%	121.7%
ROIC [EBIT / Invested Capital]	214.7%	190.7%
Leverage & liquidity
Debt-to-Assets	35.2%	0.0%
Debt-to-Equity	2.44x	0.00x
Debt-to-EBITDA	0.61x	0.00x
Equity-to-Assets	14.4%	94.7%
Net Debt	24	-105
Cash & Equivalents	49	105
Total Debt	73	N/A
Efficiency & working capital
Inventory Turnover	N/A	N/A
Days Inventory Outstanding (DIO)	N/A	N/A
Receivables Turnover	537.55x	N/A
Days Sales Outstanding (DSO)	0.7	N/A
Payables Turnover	54.33x	N/A
Days Payable Outstanding (DPO)	6.7	N/A
Cash Conversion Cycle	-6.0 days	N/A
Asset Turnover	13.47x	12.67x
Cash flow & dividends
Operating Cash Flow	N/A	N/A
Free Cash Flow (OCF − Capex proxy)	N/A	N/A
Cash Conversion (OCF / EBITDA)	N/A	N/A
Dividends Declared	N/A	N/A
Dividend Payout Ratio	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