The purpose of this research is to evaluate the solvency and financial indicators of Georgian construction materials sector. To achieve this, a detailed analysis was conducted on the financial performance of entities operating within the sector. The study identifies key factors affecting the quality of the financial instruments issued in the industry. Additionally, it provides a statistical overview of the construction materials sector in Georgia, comparing it with the global and European counterparts. The research also examines trends in the sector’s credit portfolio and its qualitative characteristics. The key findings and insights derived from the research on the construction materials economic sector are presented in the conclusion.