showing the working

← Farmers & Merchants Bancorp

The business behind the dividend

MeasureFMCBMedianFormula
Return on equity14.5%10.6%Net income ÷ shareholders’ equity
Return on capital employedOperating income ÷ (equity + total debt)
Owner earnings$89.09m$120.90mNet income + depreciation & amortisation − capital expenditure
Free cash flow$96.62m$155.08mOperating cash flow − capital expenditure
Operating margin46.1%14.3%Operating income ÷ revenue
Net margin33.5%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
Accruals-0.2%-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.

Ten years of it

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

Measure2025202420232022202120202019201820172016Median
Return on equity14.5%15.4%16.1%15.5%14.3%13.9%15.2%14.6%9.5%10.6%14.5%
Operating margin46.1%44.9%45.9%50.3%53.4%48.9%48.7%48.7%
Net margin33.5%32.5%34.8%37.8%40.1%36.9%36.2%34.1%24.8%29.9%34.1%

How it compares in banks & insurers

Among the 377 banks & insurers companies here measured on GAAP earnings, Farmers & Merchants Bancorp pays out less than 325 of them. The median for that group is 30.6%, against this company’s 14.4%.

Closest on GAAP earnings

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