| Company | Sector | EBITDA margin · FY 2023 | Percentile | Sector n |
|---|---|---|---|---|
| შპს სადო | Restaurants & QSR | 35.9% | 95th pct | 166 |
| შპს კ და მ რესტორნები 1 | Restaurants & QSR | 18.2% | 75th pct | 166 |
| შპს კ & მ რესტორნები | Restaurants & QSR | 12.5% | 58th pct | 166 |
| შპს აივანი | Restaurants & QSR | 4.7% | 32nd pct | 166 |
| შპს ყვარლის ღვინის გვირ… | Restaurants & QSR | 1.7% | 22nd pct | 166 |
Percentile is within each company's own sector across the whole FY2023 cross-section (1st–100th; higher = larger value). Companies with no sector, or no filing for the year, are not ranked.
| Ratio — FY 2023 | შპს კ & მ რესტორნები | შპს კ და მ რესტორნები 1 | შპს სადო | შპს აივანი | შპს ყვარლის ღვინის გვირ… |
|---|---|---|---|---|---|
| Margins | |||||
| Gross Margin | 65.2% | 65.2% | 69.9% | 65.8% | 54.8% |
| EBITDA Margin | 12.5% | 18.2% | 35.9% | 4.7% | 1.7% |
| EBITDAR | 473 | 690 | 1,324 | 496 | 112 |
| EBITDAR Margin | 12.5% | 18.2% | 38.8% | 14.8% | 3.8% |
| EBIT Margin | 7.0% | 13.3% | 35.5% | 1.3% | 0.1% |
| Net Profit Margin | 15.4% | 16.0% | 35.5% | 0.8% | 0.1% |
| Operating Expense % of Sales | 52.7% | 47.0% | 34.0% | 61.1% | 53.1% |
| Returns | |||||
| Return on Assets (ROA) | 33.2% | 38.1% | 23.1% | 2.7% | 0.5% |
| Return on Equity (ROE) | 68.2% | 43.1% | 86.7% | 7.9% | N/A |
| ROIC [EBIT / Invested Capital] | 32.2% | 38.7% | 93.4% | 7.8% | 1.9% |
| Leverage & liquidity | |||||
| Debt-to-Assets | 4.2% | 0.0% | 0.0% | 25.3% | 58.6% |
| Debt-to-Equity | 0.09x | 0.00x | 0.00x | 0.75x | -1.92x |
| Debt-to-EBITDA | 0.16x | 0.00x | 0.00x | 1.62x | 9.73x |
| Equity-to-Assets | 48.6% | 88.4% | 26.7% | 33.8% | -30.6% |
| Net Debt | -33 | -104 | -100 | 228 | 444 |
| Cash & Equivalents | 106 | 104 | 100 | 27 | 36 |
| Total Debt | 74 | N/A | N/A | 255 | 480 |
| Liquidity & working capital | |||||
| Current Ratio | 0.00x | N/A | 240.14x | 0.04x | 0.57x |
| Quick Ratio | 0.00x | N/A | 240.14x | 0.04x | 0.57x |
| Cash Ratio | 0.12x | N/A | 36.45x | 0.09x | 0.06x |
| Total Current Assets | 4 | 15 | 661 | 12 | 333 |
| Total Current Liabilities | 853 | N/A | 3 | 305 | 589 |
| Inventory | N/A | N/A | N/A | N/A | N/A |
| Trade Receivables | 72 | 72 | 493 | 12 | 93 |
| Trade Payables | 775 | N/A | 3 | 305 | 568 |
| Net Working Capital | -850 | 15 | 658 | -293 | -256 |
| Net Working Capital % of Revenue | -22.4% | 0.4% | 19.3% | -8.7% | -8.7% |
| Trade Working Capital | -703 | 72 | 491 | -293 | -475 |
| Trade Working Capital % of Revenue | -18.5% | 1.9% | 14.4% | -8.7% | -16.2% |
| Change in Trade Working Capital | N/A | N/A | N/A | N/A | N/A |
| Turnover & efficiency | |||||
| Inventory Turnover | N/A | N/A | N/A | N/A | N/A |
| Days Inventory Outstanding (DIO) | N/A | N/A | N/A | N/A | N/A |
| Receivables Turnover | 52.69x | 52.74x | 6.91x | 278.38x | 31.78x |
| Days Sales Outstanding (DSO) | 6.9 | 6.9 | 52.8 | 1.3 | 11.5 |
| Payables Turnover | 1.71x | N/A | 373.10x | 3.76x | 2.34x |
| Days Payable Outstanding (DPO) | 213.7 | N/A | 1.0 | 97.0 | 155.7 |
| Cash Conversion Cycle | -206.7 days | 6.9 days | 51.9 days | -95.7 days | -144.2 days |
| Asset Turnover | 2.15x | 2.38x | 0.65x | 3.33x | 3.59x |
| Cash flow & dividends | |||||
| Operating Cash Flow | 3,800 | 3,800 | -3,812 | 3,887 | -14 |
| Free Cash Flow (OCF − Capex proxy) | -11 | -11 | -3,812 | 3,924 | -51 |
| Cash Conversion (OCF / EBITDA) | 803.0% | 550.6% | -311.9% | 2466.1% | -28.1% |
| Dividends Declared | N/A | N/A | N/A | N/A | N/A |
| Dividend Payout Ratio | N/A | N/A | N/A | N/A | N/A |