showing the working

← Andersen Group

The business behind the dividend

MeasureANDGMedianFormula
Return on equityNet income ÷ shareholders’ equity
Return on capital employed-62.8%10.0%Operating income ÷ (equity + total debt)
Owner earnings$-3.66m$120.90mNet income + depreciation & amortisation − capital expenditure
Free cash flow$174.27m$155.08mOperating cash flow − capital expenditure
Operating margin-16.1%14.3%Operating income ÷ revenue
Net margin-0.3%10.1%Net income ÷ revenue
Debt to equityTotal debt ÷ shareholders’ equity
Interest coverOperating income ÷ interest expense
Current ratio2.10x1.55xCurrent assets ÷ current liabilities
Long-term debt to working capital1.62x1.88xLong-term debt ÷ (current assets − current liabilities)
Cash conversionOperating cash flow ÷ net income
Accruals-33.1%-3.1%(Net income − operating cash flow) ÷ total assets

Not computed here: Cash conversion, Debt to equity, Return on equity — why a blank is not a zero.

Ten years of it

The same measures, for every year the filings support. One year is a fact; a row is a business.

Measure202520242023Median
Return on equity68.7%66.9%66.9%
Return on capital employed-62.8%-62.8%
Operating margin-16.1%17.7%18.3%17.7%
Net margin-0.3%18.4%18.6%18.4%
Current ratio2.10x2.61x2.10x
Cash conversion1.13x0.99x0.99x

How it compares in industrials

Among the 289 industrials companies here measured on free cash flow, Andersen Group pays out less than 15 of them. The median for that group is 24.4%, against this company’s 121.8%.

Closest on free cash flow

Same sector and same denominator, so the figures are comparable. All 348 in industrials →