showing the working

← Old Second Bancorp

The business behind the dividend

MeasureOSBCMedianFormula
Return on equity9.0%10.6%Net income ÷ shareholders’ equity
Return on capital employedOperating income ÷ (equity + total debt)
Owner earnings$81.95m$120.90mNet income + depreciation & amortisation − capital expenditure
Free cash flow$117.76m$155.08mOperating cash flow − capital expenditure
Operating margin30.3%14.3%Operating income ÷ revenue
Net margin22.6%10.1%Net income ÷ revenue
Debt to equityTotal debt ÷ shareholders’ equity
Interest coverOperating income ÷ interest expense
Current ratioCurrent assets ÷ current liabilities
Long-term debt to working capitalLong-term debt ÷ (current assets − current liabilities)
Cash conversionOperating cash flow ÷ net income
Accruals-0.6%-3.1%(Net income − operating cash flow) ÷ total assets

Not computed here: Cash conversion, Current ratio, 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 equity9.0%12.7%15.9%14.6%4.0%9.1%14.2%14.8%7.6%9.0%9.1%
Operating margin30.3%37.9%42.6%42.3%26.5%35.9%44.9%40.8%39.2%33.4%37.9%
Net margin22.6%28.6%31.4%31.1%19.1%26.7%34.1%31.6%17.3%21.4%26.7%

How it compares in banks & insurers

Among the 377 banks & insurers companies here measured on GAAP earnings, Old Second Bancorp pays out less than 321 of them. The median for that group is 30.6%, against this company’s 15.4%.

Closest on GAAP earnings

Same sector and same denominator, so the figures are comparable. All 377 in banks & insurers →