showing the working

← Global Water Resources

The business behind the dividend

MeasureGWRSMedianFormula
Return on equity3.4%10.6%Net income ÷ shareholders’ equity
Return on capital employed3.2%10.0%Operating income ÷ (equity + total debt)
Owner earnings$-49.37m$120.90mNet income + depreciation & amortisation − capital expenditure
Free cash flow$-47.15m$155.08mOperating cash flow − capital expenditure
Operating margin12.8%14.3%Operating income ÷ revenue
Net margin5.3%10.1%Net income ÷ revenue
Debt to equity1.54x0.73xTotal debt ÷ shareholders’ equity
Interest cover1.20x4.22xOperating income ÷ interest expense
Current ratio0.76x1.55xCurrent assets ÷ current liabilities
Long-term debt to working capitalLong-term debt ÷ (current assets − current liabilities)
Cash conversion6.82x1.66xOperating cash flow ÷ net income
Accruals-3.6%-3.1%(Net income − operating cash flow) ÷ total assets

Not computed here: 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.

Measure2025202420232022202120202019201820172016Median
Return on equity3.4%12.2%16.4%12.4%12.0%3.4%9.0%11.1%30.6%-16.8%11.1%
Return on capital employed3.2%5.5%8.0%5.1%4.9%5.0%5.0%6.5%5.7%4.5%5.0%
Operating margin12.8%17.8%23.2%17.5%16.7%19.0%19.6%26.1%23.5%19.5%19.0%
Net margin5.3%11.0%15.1%12.3%8.6%2.9%6.3%8.7%14.6%-8.4%8.6%
Debt to equity1.54x2.57x2.16x2.45x3.75x3.57x4.66x4.13x7.74x7.67x3.57x
Current ratio0.76x0.87x0.82x0.87x1.12x1.89x1.22x1.81x1.08x2.27x1.08x
Cash conversion6.82x3.76x3.18x4.24x5.65x13.18x5.20x3.64x2.45x4.24x

How it compares in utilities

Among the 76 utilities companies here measured on GAAP earnings, Global Water Resources pays out less than 0 of them. The median for that group is 60.7%, against this company’s 272.7%.

Closest on GAAP earnings

Same sector and same denominator, so the figures are comparable. All 80 in utilities →