showing the working

← Global Net Lease

The business behind the dividend

MeasureGNLMedianFormula
Return on equity-13.6%10.6%Net income ÷ shareholders’ equity
Return on capital employed4.3%10.0%Operating income ÷ (equity + total debt)
Owner earnings$-67.65m$120.90mNet income + depreciation & amortisation − capital expenditure
Free cash flow$189.40m$155.08mOperating cash flow − capital expenditure
Operating margin22.4%14.3%Operating income ÷ revenue
Net margin-45.5%10.1%Net income ÷ revenue
Debt to equity0.56x0.73xTotal debt ÷ shareholders’ equity
Interest cover0.57x4.22xOperating 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-10.3%-3.1%(Net income − operating cash flow) ÷ total assets

Not computed here: Cash conversion, Current ratio — 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 equity-13.6%-6.0%-8.0%0.8%0.7%0.7%2.7%0.8%1.7%3.5%0.7%
Return on capital employed4.3%6.1%-0.4%5.2%5.3%4.9%3.9%2.7%3.6%5.2%4.3%
Operating margin22.4%33.0%-3.4%26.5%28.6%30.1%37.5%24.1%33.6%34.4%28.6%
Net margin-45.5%-23.1%-47.5%3.2%2.9%3.3%15.2%3.9%9.1%22.0%3.2%
Debt to equity0.56x0.41x0.34x0.34x0.30x0.32x0.75x0.79x0.70x0.04x0.34x
Cash conversion15.12x16.94x16.41x3.14x13.27x5.55x2.43x13.27x

How it compares in real estate

Among the 11 real estate companies here measured on free cash flow, Global Net Lease pays out less than 8 of them. The median for that group is 112.8%, against this company’s 101.4%.

Closest on free cash flow

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