showing the working

← BAB

The business behind the dividend

MeasureBABBMedianFormula
Return on equity16.1%10.6%Net income ÷ shareholders’ equity
Return on capital employedOperating income ÷ (equity + total debt)
Owner earningsNet income + depreciation & amortisation − capital expenditure
Free cash flowOperating cash flow − capital expenditure
Operating margin21.0%14.3%Operating income ÷ revenue
Net margin16.3%10.1%Net income ÷ revenue
Debt to equityTotal debt ÷ shareholders’ equity
Interest coverOperating income ÷ interest expense
Current ratio4.26x1.55xCurrent assets ÷ current liabilities
Long-term debt to working capitalLong-term debt ÷ (current assets − current liabilities)
Cash conversion0.74x1.66xOperating cash flow ÷ net income
Accruals3.0%-3.1%(Net income − operating cash flow) ÷ total assets

Not computed here: Debt to equity, Long-term debt to working capital, Free cash flow, Interest cover, Owner earnings, Return on capital employed — 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.

Measure2025202420242024202320232022202220212020Median
Return on equity16.1%15.7%15.7%13.6%22.2%-2.6%15.7%
Return on capital employed18.5%8.3%8.3%
Operating margin21.0%18.8%18.8%17.5%17.5%18.5%17.6%9.8%18.5%
Net margin16.3%14.8%14.8%13.3%15.0%13.1%21.2%-2.8%14.8%
Debt to equity0.00x0.09x0.00x
Current ratio4.26x3.46x3.49x2.80x2.06x1.68x2.80x
Cash conversion0.74x1.21x1.21x1.14x1.02x0.31x1.10x1.10x

How it compares in consumer discretionary

Among the 6 consumer discretionary companies here measured on operating cash flow, BAB pays out less than 0 of them. The median for that group is 14.4%, against this company’s 105.2%.

Closest on operating cash flow

Same sector and same denominator, so the figures are comparable. All 197 in consumer discretionary →