showing the working

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The business behind the dividend

MeasureNHTCMedianFormula
Return on equity-3.8%10.6%Net income ÷ shareholders’ equity
Return on capital employedOperating income ÷ (equity + total debt)
Owner earnings$-841.00k$120.90mNet income + depreciation & amortisation − capital expenditure
Free cash flow$-6.07m$155.08mOperating cash flow − capital expenditure
Operating margin-4.5%14.3%Operating income ÷ revenue
Net margin-2.2%10.1%Net income ÷ revenue
Debt to equityTotal debt ÷ shareholders’ equity
Interest coverOperating income ÷ interest expense
Current ratio2.50x1.55xCurrent assets ÷ current liabilities
Long-term debt to working capitalLong-term debt ÷ (current assets − current liabilities)
Cash conversionOperating cash flow ÷ net income
Accruals13.3%-3.1%(Net income − operating cash flow) ÷ total assets

Not computed here: Cash conversion, 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.

Measure2025202420232022202120202019201820172016Median
Return on equity-3.8%1.7%1.4%0.6%1.8%1.2%-7.5%34.5%26.0%66.8%1.4%
Operating margin-4.5%-3.0%-3.8%-0.5%2.6%1.1%-9.0%17.6%21.8%22.3%-0.5%
Net margin-2.2%1.3%1.3%0.6%1.8%1.4%-7.2%16.2%11.9%19.1%1.3%
Current ratio2.50x2.45x3.21x3.79x3.79x4.64x4.12x3.49x3.61x2.47x3.49x
Cash conversion-5.89x-7.53x-15.50x0.94x2.24x0.96x1.13x0.97x0.96x