showing the working

← RLX Technology

The business behind the dividend

MeasureRLXMedianFormula
Return on equity5.9%10.6%Net income ÷ shareholders’ equity
Return on capital employedOperating income ÷ (equity + total debt)
Owner earnings$119.41m$120.90mNet income + depreciation & amortisation − capital expenditure
Free cash flow$141.11m$155.08mOperating cash flow − capital expenditure
Operating margin8.3%14.3%Operating income ÷ revenue
Net margin23.3%10.1%Net income ÷ revenue
Debt to equityTotal debt ÷ shareholders’ equity
Interest cover51.40x4.22xOperating income ÷ interest expense
Current ratio5.70x1.55xCurrent assets ÷ current liabilities
Long-term debt to working capitalLong-term debt ÷ (current assets − current liabilities)
Cash conversion1.20x1.66xOperating cash flow ÷ net income
Accruals-1.0%-3.1%(Net income − operating cash flow) ÷ total assets

Not computed here: Debt to equity, Long-term debt to working capital, 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.

Measure202520242023202220212020Median
Return on equity5.9%3.5%3.4%9.3%15.0%-8.5%3.5%
Operating margin8.3%-3.9%-31.3%19.9%27.0%0.3%0.3%
Net margin23.3%20.1%33.7%27.0%23.8%-3.4%23.3%
Current ratio5.70x10.84x13.44x14.18x5.10x1.55x5.70x
Cash conversion1.20x1.55x0.37x0.34x0.89x0.89x

How it compares in consumer staples

Among the 64 consumer staples companies here measured on free cash flow, RLX Technology pays out less than 61 of them. The median for that group is 53.9%, against this company’s 9.3%.

Closest on free cash flow

Same sector and same denominator, so the figures are comparable. All 72 in consumer staples →