showing the working

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The business behind the dividend

MeasureMETCMedianFormula
Return on equity-10.6%10.6%Net income ÷ shareholders’ equity
Return on capital employed-5.9%10.0%Operating income ÷ (equity + total debt)
Owner earnings$-46.07m$120.90mNet income + depreciation & amortisation − capital expenditure
Free cash flow$-60.81m$155.08mOperating cash flow − capital expenditure
Operating margin-10.4%14.3%Operating income ÷ revenue
Net margin-9.6%10.1%Net income ÷ revenue
Debt to equity0.97x0.73xTotal debt ÷ shareholders’ equity
Interest cover-7.17x4.22xOperating income ÷ interest expense
Current ratio5.46x1.55xCurrent assets ÷ current liabilities
Long-term debt to working capital0.96x1.88xLong-term debt ÷ (current assets − current liabilities)
Cash conversionOperating cash flow ÷ net income
Accruals-4.7%-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-10.6%3.1%22.3%37.5%18.8%-2.9%14.7%17.8%-13.6%14.7%
Return on capital employed-5.9%4.6%22.3%41.4%17.8%-10.2%16.1%16.0%-133.4%16.0%
Operating margin-10.4%2.5%13.7%26.6%13.9%-11.3%17.5%10.6%-26.0%-144.4%2.5%
Net margin-9.6%1.7%11.9%20.5%14.0%-2.9%14.8%11.0%-25.3%-144.1%1.7%
Debt to equity0.97x0.00x0.15x0.18x0.05x0.10x0.08x0.07x0.10x
Current ratio5.46x1.37x1.12x0.91x1.86x1.46x1.68x1.17x1.31x4.12x1.37x
Cash conversion10.07x1.96x1.62x1.34x1.70x1.44x1.62x