showing the working

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The business behind the dividend

MeasureINVUMedianFormula
Return on equity-99.9%10.6%Net income ÷ shareholders’ equity
Return on capital employedOperating income ÷ (equity + total debt)
Owner earnings$-8.73m$120.90mNet income + depreciation & amortisation − capital expenditure
Free cash flow$-4.24m$155.08mOperating cash flow − capital expenditure
Operating margin-22.8%14.3%Operating income ÷ revenue
Net margin-24.6%10.1%Net income ÷ revenue
Debt to equityTotal debt ÷ shareholders’ equity
Interest cover-8.88x4.22xOperating income ÷ interest expense
Current ratio2.13x1.55xCurrent assets ÷ current liabilities
Long-term debt to working capitalLong-term debt ÷ (current assets − current liabilities)
Cash conversionOperating cash flow ÷ net income
Accruals-24.3%-3.1%(Net income − operating cash flow) ÷ total assets

Not computed here: Cash conversion, 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.

Measure2025202420232022202120202019201820172016Median
Return on equity-99.9%6.9%15.1%-74.5%-384.4%-74.5%
Return on capital employed23.0%-33.3%6.4%6.4%
Operating margin-22.8%3.2%6.8%-13.9%2.0%-55.1%-13.3%-59.6%-15.1%-470.4%-15.1%
Net margin-24.6%2.3%4.2%-20.9%1.5%-88.0%-16.9%-83.2%-18.9%-594.6%-20.9%
Debt to equity0.06x0.49x0.06x
Current ratio2.13x2.23x2.03x2.21x1.19x0.32x0.78x0.39x0.10x0.00x0.78x
Cash conversion11.75x2.14x12.17x11.75x