showing the working

← Himax Technologies

The business behind the dividend

MeasureHIMXMedianFormula
Return on equity6.1%10.6%Net income ÷ shareholders’ equity
Return on capital employedOperating income ÷ (equity + total debt)
Owner earnings$4.83m$120.90mNet income + depreciation & amortisation − capital expenditure
Free cash flow$-10.43m$155.08mOperating cash flow − capital expenditure
Operating margin1.2%14.3%Operating income ÷ revenue
Net margin4.1%10.1%Net income ÷ revenue
Debt to equityTotal debt ÷ shareholders’ equity
Interest cover14.42x4.22xOperating income ÷ interest expense
Current ratio1.96x1.55xCurrent assets ÷ current liabilities
Long-term debt to working capitalLong-term debt ÷ (current assets − current liabilities)
Cash conversion1.05x1.66xOperating cash flow ÷ net income
Accruals-0.2%-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.

Measure201720162015201420132012201120102009Median
Return on equity6.1%10.9%5.7%14.1%13.7%12.1%2.7%8.2%9.3%9.3%
Operating margin1.2%7.4%4.4%8.7%9.6%9.1%2.6%5.5%6.3%6.3%
Net margin4.1%6.3%3.6%7.9%8.0%7.0%1.7%5.2%5.7%5.7%
Current ratio1.96x2.16x1.98x2.05x2.11x2.34x2.10x2.36x2.11x
Cash conversion1.05x1.66x0.89x1.41x0.83x1.01x4.06x1.74x1.86x1.41x