showing the working

← Fortitude Gold

The business behind the dividend

MeasureFTCOMedianFormula
Return on equity0.4%10.6%Net income ÷ shareholders’ equity
Return on capital employedOperating income ÷ (equity + total debt)
Owner earnings$926.00k$120.90mNet income + depreciation & amortisation − capital expenditure
Free cash flow$-14.96m$155.08mOperating cash flow − capital expenditure
Operating margin2.4%14.3%Operating income ÷ revenue
Net margin2.3%10.1%Net income ÷ revenue
Debt to equityTotal debt ÷ shareholders’ equity
Interest cover2.01x4.22xOperating income ÷ interest expense
Current ratio4.26x1.55xCurrent assets ÷ current liabilities
Long-term debt to working capitalLong-term debt ÷ (current assets − current liabilities)
Cash conversion-30.99x1.66xOperating cash flow ÷ net income
Accruals9.9%-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.

Measure202520242023202220212020Median
Return on equity0.4%-1.9%14.1%12.7%15.9%10.4%10.4%
Return on capital employed20.9%10.5%10.5%
Operating margin2.4%3.7%28.7%24.1%28.7%19.3%19.3%
Net margin2.3%-5.5%23.3%19.7%21.8%18.9%18.9%
Debt to equity0.00x0.01x0.00x
Current ratio4.26x10.13x9.46x9.82x15.31x4.78x9.46x
Cash conversion-30.99x1.35x1.95x1.38x1.27x1.35x