showing the working

← GEN Restaurant Group

The business behind the dividend

MeasureGENKMedianFormula
Return on equity-11.4%10.6%Net income ÷ shareholders’ equity
Return on capital employed-49.8%10.0%Operating income ÷ (equity + total debt)
Owner earnings$-21.66m$120.90mNet income + depreciation & amortisation − capital expenditure
Free cash flow$-24.32m$155.08mOperating cash flow − capital expenditure
Operating margin-9.4%14.3%Operating income ÷ revenue
Net margin-1.4%10.1%Net income ÷ revenue
Debt to equity0.51x0.73xTotal debt ÷ shareholders’ equity
Interest cover-79.97x4.22xOperating income ÷ interest expense
Current ratio0.42x1.55xCurrent assets ÷ current liabilities
Long-term debt to working capitalLong-term debt ÷ (current assets − current liabilities)
Cash conversionOperating cash flow ÷ net income
Accruals-2.5%-3.1%(Net income − operating cash flow) ÷ total assets

Not computed here: Cash conversion, Long-term debt to working capital — 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.

Measure2025202420232022Median
Return on equity-11.4%1.3%23.3%1.3%
Return on capital employed-49.8%0.9%19.9%0.9%
Operating margin-9.4%0.2%4.5%7.5%4.5%
Net margin-1.4%0.3%4.6%6.3%4.6%
Debt to equity0.51x0.16x0.13x0.16x
Current ratio0.42x0.83x1.18x0.40x0.83x
Cash conversion30.11x2.64x2.28x2.64x