showing the working

← Innovative Industrial Properties

The business behind the dividend

MeasureIIPRMedianFormula
Return on equity6.4%10.6%Net income ÷ shareholders’ equity
Return on capital employed5.5%10.0%Operating income ÷ (equity + total debt)
Owner earningsNet income + depreciation & amortisation − capital expenditure
Free cash flowOperating cash flow − capital expenditure
Operating margin46.7%14.3%Operating income ÷ revenue
Net margin44.5%10.1%Net income ÷ revenue
Debt to equity0.21x0.73xTotal debt ÷ shareholders’ equity
Interest cover6.15x4.22xOperating income ÷ interest expense
Current ratioCurrent assets ÷ current liabilities
Long-term debt to working capitalLong-term debt ÷ (current assets − current liabilities)
Cash conversion1.68x1.66xOperating cash flow ÷ net income
Accruals-3.4%-3.1%(Net income − operating cash flow) ÷ total assets

Not computed here: Current ratio, Free cash flow, Owner earnings — 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.

Measure202520242023202220212020201920182017Median
Return on equity6.4%8.3%8.5%7.9%7.1%4.3%4.3%2.6%-0.1%6.4%
Return on capital employed5.5%3.7%3.7%
Operating margin46.7%54.6%56.4%61.4%66.2%59.7%55.8%36.1%-3.5%55.8%
Net margin44.5%52.4%53.5%55.9%55.7%56.2%52.6%47.2%-1.1%52.6%
Debt to equity0.21x0.25x0.21x
Cash conversion1.68x1.60x1.54x1.52x1.66x1.69x1.91x2.25x1.68x

How it compares in real estate

Among the 99 real estate companies here measured on funds from operations, Innovative Industrial Properties pays out less than 4 of them. The median for that group is 67.5%, against this company’s 112.3%.

Closest on funds from operations

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