The business behind the dividend
| Measure | BUUU | Median | Formula |
|---|---|---|---|
| Return on equity | 78.7% | 10.6% | Net income ÷ shareholders’ equity |
| Return on capital employed | — | — | Operating income ÷ (equity + total debt) |
| Owner earnings | $830.79k | $120.90m | Net income + depreciation & amortisation − capital expenditure |
| Free cash flow | $330.36k | $155.08m | Operating cash flow − capital expenditure |
| Operating margin | 16.3% | 14.3% | Operating income ÷ revenue |
| Net margin | 12.5% | 10.1% | Net income ÷ revenue |
| Debt to equity | — | — | Total debt ÷ shareholders’ equity |
| Interest cover | 64.98x | 4.22x | Operating income ÷ interest expense |
| Current ratio | 1.61x | 1.55x | Current assets ÷ current liabilities |
| Long-term debt to working capital | — | — | Long-term debt ÷ (current assets − current liabilities) |
| Cash conversion | 0.42x | 1.66x | Operating cash flow ÷ net income |
| Accruals | 18.0% | -3.1% | (Net income − operating cash flow) ÷ total assets |
Not computed here: Debt to equity, Long-term debt to working capital, 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.
| Measure | 2025 | 2024 | 2023 | Median |
|---|---|---|---|---|
| Return on equity | 78.7% | 65.7% | 58.4% | 65.7% |
| Operating margin | 16.3% | 17.7% | 10.3% | 16.3% |
| Net margin | 12.5% | 14.4% | 8.0% | 12.5% |
| Current ratio | 1.61x | 2.00x | — | 1.61x |
| Cash conversion | 0.42x | 0.10x | 0.50x | 0.42x |
How it compares in consumer discretionary
Among the 169 consumer discretionary companies here measured on free cash flow, BUUU Group pays out less than 7 of them. The median for that group is 33.1%, against this company’s 153.8%.
Closest on free cash flow
- Winmark (WINA) 109.9%
- Nike (NKE) 110.2%
- Starbucks (SBUX) 113.5%
- Civeo (CVEO) 160.1%
Same sector and same denominator, so the figures are comparable. All 197 in consumer discretionary →