showing the working

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The business behind the dividend

MeasureSCHLMedianFormula
Return on equity7.6%10.6%Net income ÷ shareholders’ equity
Return on capital employed1.8%10.0%Operating income ÷ (equity + total debt)
Owner earnings$55.80m$120.90mNet income + depreciation & amortisation − capital expenditure
Free cash flow$2.50m$155.08mOperating cash flow − capital expenditure
Operating margin1.0%14.3%Operating income ÷ revenue
Net margin3.6%10.1%Net income ÷ revenue
Debt to equity0.10x0.73xTotal debt ÷ shareholders’ equity
Interest cover1.08x4.22xOperating income ÷ interest expense
Current ratio1.23x1.55xCurrent assets ÷ current liabilities
Long-term debt to working capital0.55x1.88xLong-term debt ÷ (current assets − current liabilities)
Cash conversion0.90x1.66xOperating cash flow ÷ net income
Accruals0.3%-3.1%(Net income − operating cash flow) ÷ total assets

Ten years of it

The same measures, for every year the filings support. One year is a fact; a row is a business.

Measure2026202520242023202220212020201920182017Median
Return on equity7.6%-0.2%1.2%7.4%6.6%-0.9%-3.7%1.2%-0.4%4.0%1.2%
Return on capital employed1.8%1.3%1.4%9.1%8.0%-1.9%-6.4%2.0%4.2%6.8%1.8%
Operating margin1.0%1.0%0.9%6.2%5.9%-1.7%-6.0%1.5%3.4%5.1%1.0%
Net margin3.6%-0.1%0.8%5.1%4.9%-0.8%-2.9%0.9%-0.3%3.0%0.8%
Debt to equity0.10x0.26x0.01x0.01x0.01x0.01x0.18x0.01x0.01x0.00x0.01x
Current ratio1.23x1.16x1.27x1.48x1.61x1.48x2.06x1.77x2.15x2.51x1.48x
Cash conversion0.90x12.78x1.73x2.79x7.46x2.70x2.70x