showing the working

← Pharma-Bio Serv

The business behind the dividend

MeasurePBSVMedianFormula
Return on equity-0.8%10.6%Net income ÷ shareholders’ equity
Return on capital employedOperating income ÷ (equity + total debt)
Owner earnings$-47.24k$120.90mNet income + depreciation & amortisation − capital expenditure
Free cash flow$-221.53k$155.08mOperating cash flow − capital expenditure
Operating margin-7.1%14.3%Operating income ÷ revenue
Net margin-1.1%10.1%Net income ÷ revenue
Debt to equityTotal debt ÷ shareholders’ equity
Interest coverOperating income ÷ interest expense
Current ratio7.70x1.55xCurrent assets ÷ current liabilities
Long-term debt to working capitalLong-term debt ÷ (current assets − current liabilities)
Cash conversionOperating cash flow ÷ net income
Accruals0.8%-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-0.8%-5.7%8.1%6.1%-11.0%9.0%10.1%6.3%-6.8%-1.2%-0.8%
Operating margin-7.1%-13.5%6.6%6.1%-19.2%10.3%8.7%-7.1%-5.8%-5.8%
Net margin-1.1%-8.2%7.7%5.2%-10.4%9.5%10.7%7.2%-10.6%5.2%
Current ratio7.70x8.32x9.01x9.46x8.55x7.54x7.08x9.13x14.05x10.02x8.55x
Cash conversion1.44x0.59x0.74x-1.06x2.91x0.74x