showing the working

← Logitech International S.A.

The business behind the dividend

MeasureLOGIMedianFormula
Return on equity32.2%10.6%Net income ÷ shareholders’ equity
Return on capital employedOperating income ÷ (equity + total debt)
Owner earnings$713.76m$120.90mNet income + depreciation & amortisation − capital expenditure
Free cash flow$975.64m$155.08mOperating cash flow − capital expenditure
Operating margin16.0%14.3%Operating income ÷ revenue
Net margin14.7%10.1%Net income ÷ revenue
Debt to equityTotal debt ÷ shareholders’ equity
Interest coverOperating income ÷ interest expense
Current ratio2.22x1.55xCurrent assets ÷ current liabilities
Long-term debt to working capitalLong-term debt ÷ (current assets − current liabilities)
Cash conversion1.46x1.66xOperating cash flow ÷ net income
Accruals-8.5%-3.1%(Net income − operating cash flow) ÷ total assets

Not computed here: Debt to equity, Long-term debt to working capital, Interest cover, 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.

Measure2026202520242023202220212020201920182017Median
Return on equity32.2%29.7%27.4%16.1%26.9%41.9%30.2%21.9%19.9%24.0%26.9%
Operating margin16.0%14.4%13.7%10.1%14.1%21.9%9.3%9.4%8.9%9.5%10.1%
Net margin14.7%13.9%14.2%8.0%11.8%18.0%15.1%9.2%8.1%9.3%11.8%
Current ratio2.22x2.35x2.42x2.48x2.16x1.88x1.98x1.88x2.04x2.03x2.04x
Cash conversion1.46x1.33x1.87x1.46x0.46x1.54x0.95x1.18x1.66x1.40x1.40x

How it compares in technology

Among the 101 technology companies here measured on free cash flow, Logitech International S.A. pays out less than 54 of them. The median for that group is 27.8%, against this company’s 23.9%.

Closest on free cash flow

Same sector and same denominator, so the figures are comparable. All 115 in technology →