showing the working

← CBL & Associates Properties

The business behind the dividend

MeasureCBLMedianFormula
Return on equity36.3%10.6%Net income ÷ shareholders’ equity
Return on capital employedOperating income ÷ (equity + total debt)
Owner earnings$115.14m$120.90mNet income + depreciation & amortisation − capital expenditure
Free cash flow$63.69m$155.08mOperating cash flow − capital expenditure
Operating marginOperating income ÷ revenue
Net marginNet income ÷ revenue
Debt to equity5.80x0.73xTotal 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 conversion1.84x1.66xOperating cash flow ÷ net income
Accruals-4.2%-3.1%(Net income − operating cash flow) ÷ total assets

Not computed here: Current ratio, Interest cover, Operating margin, 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.

Measure2025202420232022202020192018201720162015Median
Return on equity36.3%18.2%1.9%-25.2%-55.5%-13.5%-8.1%9.8%12.9%1.9%
Return on capital employed4.3%4.4%4.3%
Operating margin25.1%24.7%26.3%25.1%
Net margin34.7%-523.7%-431.8%-311.0%13.0%16.8%9.8%9.8%
Debt to equity5.80x6.84x5.57x5.40x2.23x4.37x4.19x3.42x3.33x4.37x
Cash conversion1.84x3.43x28.03x3.56x3.56x

How it compares in real estate

Among the 99 real estate companies here measured on funds from operations, CBL & Associates Properties pays out less than 90 of them. The median for that group is 67.5%, against this company’s 25.6%.

Closest on funds from operations

Same sector and same denominator, so the figures are comparable. All 130 in real estate →