showing the working

← Commercial Bancgroup

The business behind the dividend

MeasureCBKMedianFormula
Return on equity13.0%10.6%Net income ÷ shareholders’ equity
Return on capital employedOperating income ÷ (equity + total debt)
Owner earnings$39.04m$120.90mNet income + depreciation & amortisation − capital expenditure
Free cash flow$35.23m$155.08mOperating cash flow − capital expenditure
Operating margin39.0%14.3%Operating income ÷ revenue
Net margin30.6%10.1%Net income ÷ revenue
Debt to equityTotal debt ÷ shareholders’ equity
Interest coverOperating income ÷ interest expense
Current ratioCurrent assets ÷ current liabilities
Long-term debt to working capitalLong-term debt ÷ (current assets − current liabilities)
Cash conversionOperating cash flow ÷ net income
Accruals0.0%-3.1%(Net income − operating cash flow) ÷ total assets

Not computed here: Cash conversion, Current ratio, Debt to equity, Long-term debt to working capital, Interest cover, Return on capital employed — why a blank is not a zero.

How it compares in banks & insurers

Among the 377 banks & insurers companies here measured on GAAP earnings, Commercial Bancgroup pays out less than 361 of them. The median for that group is 30.6%, against this company’s 5.8%.

Closest on GAAP earnings

Same sector and same denominator, so the figures are comparable. All 377 in banks & insurers →