showing the working

← Chicago Atlantic Real Estate Finance

The business behind the dividend

MeasureREFIMedianFormula
Return on equity11.7%10.6%Net income ÷ shareholders’ equity
Return on capital employed10.1%10.0%Operating income ÷ (equity + total debt)
Owner earningsNet income + depreciation & amortisation − capital expenditure
Free cash flowOperating cash flow − capital expenditure
Operating marginOperating income ÷ revenue
Net marginNet income ÷ revenue
Debt to equity0.16x0.73xTotal debt ÷ shareholders’ equity
Interest cover5.19x4.22xOperating income ÷ interest expense
Current ratioCurrent assets ÷ current liabilities
Long-term debt to working capitalLong-term debt ÷ (current assets − current liabilities)
Cash conversion0.80x1.66xOperating cash flow ÷ net income
Accruals1.7%-3.1%(Net income − operating cash flow) ÷ total assets

Not computed here: Current ratio, Free cash flow, Net margin, Operating margin, Owner earnings — 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.

Measure2025202420232022Median
Return on equity11.7%12.0%14.2%12.2%12.2%
Return on capital employed10.1%10.3%7.0%5.4%10.1%
Operating margin66.1%66.1%
Net margin66.1%66.1%
Debt to equity0.16x0.16x1.05x1.27x1.05x
Cash conversion0.80x0.63x0.73x0.53x0.73x

How it compares in real estate

Among the 20 real estate companies here measured on operating cash flow, Chicago Atlantic Real Estate Finance pays out less than 9 of them. The median for that group is 152.3%, against this company’s 152.3%.

Closest on operating cash flow

Same sector and same denominator, so the figures are comparable. All 130 in real estate →