showing the working

← Heartland Express

The business behind the dividend

MeasureHTLDMedianFormula
Return on equity-6.9%10.6%Net income ÷ shareholders’ equity
Return on capital employed-6.3%10.0%Operating income ÷ (equity + total debt)
Owner earnings$-49.42m$120.90mNet income + depreciation & amortisation − capital expenditure
Free cash flow$-66.85m$155.08mOperating cash flow − capital expenditure
Operating margin-98.8%14.3%Operating income ÷ revenue
Net margin-90.3%10.1%Net income ÷ revenue
Debt to equity0.21x0.73xTotal debt ÷ shareholders’ equity
Interest cover-5.00x4.22xOperating income ÷ interest expense
Current ratio1.04x1.55xCurrent assets ÷ current liabilities
Long-term debt to working capital34.73x1.88xLong-term debt ÷ (current assets − current liabilities)
Cash conversionOperating cash flow ÷ net income
Accruals-11.9%-3.1%(Net income − operating cash flow) ÷ total assets

Not computed here: Cash conversion — 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-6.9%-3.6%1.7%15.6%10.9%9.8%10.7%11.8%13.1%11.1%10.7%
Return on capital employed-6.3%-2.0%3.7%15.0%14.5%13.8%3.7%
Operating margin-98.8%-25.9%44.7%-25.9%
Net margin-90.3%-38.1%15.6%-38.1%
Debt to equity0.21x0.24x0.34x0.47x0.00x0.00x0.21x
Current ratio1.04x1.08x1.37x1.47x3.26x2.72x2.39x3.59x2.27x3.08x2.27x
Cash conversion11.19x1.46x1.56x2.53x2.01x2.02x1.46x2.76x2.02x