Recreation and amusement parks combine service delivery, infrastructure and asset-intensive operations, making financial resilience and efficient use of resources particularly important for the sector.
Published in 2025, AGIC’s research is based on 2023 financial statements and covers four leading companies. Two are classified as Category II entities and two as Category III entities, while two of the companies have audited financial statements. The selected companies generated combined turnover exceeding GEL 22 million and held GEL 89 million in total assets.
The report identifies industry leaders by revenue, assets and equity and presents liquidity, profitability, efficiency and solvency ratios. For 2023, the average current ratio was 3.39, the quick ratio was 1.29, gross margin was 40%, return on assets (ROA) was -1%, and return on equity (ROE) was 5%. The research also includes a broader overview of Georgia’s arts, entertainment and recreation sector covering 2020-2024.
The full report can help companies, investors and financial managers compare performance against historical industry benchmarks and identify areas for deeper financial analysis.