Georgia Recreation and Amusement Parks Industry Research

The research is based on data from Georgia's Reporting Portal and covers eight market-leading companies classified in Category II and Category III, two of which have audited financial statements. The companies reviewed generated combined turnover exceeding GEL 35 million and held total assets of GEL 151 million. Average return on assets (ROA) was -3%, while return on equity (ROE) was 7%. The report also identifies leading companies by revenue, assets and equity and analyses industry liquidity, efficiency and solvency ratios. A broader sector overview shows an upward trend in arts, entertainment and recreation over 2020-2025. The research can be used as an industry benchmark for comparative financial analysis and business decision-making.