showing the working

← Saga Communications

The business behind the dividend

MeasureSGAMedianFormula
Return on equity-5.2%10.6%Net income ÷ shareholders’ equity
Return on capital employed-7.1%10.0%Operating income ÷ (equity + total debt)
Owner earnings$-5.76m$120.90mNet income + depreciation & amortisation − capital expenditure
Free cash flow$2.42m$155.08mOperating cash flow − capital expenditure
Operating margin-10.3%14.3%Operating income ÷ revenue
Net margin-7.4%10.1%Net income ÷ revenue
Debt to equity0.03x0.73xTotal debt ÷ shareholders’ equity
Interest cover-25.45x4.22xOperating income ÷ interest expense
Current ratio3.04x1.55xCurrent assets ÷ current liabilities
Long-term debt to working capital0.15x1.88xLong-term debt ÷ (current assets − current liabilities)
Cash conversionOperating cash flow ÷ net income
Accruals-6.6%-3.1%(Net income − operating cash flow) ÷ total assets

Not computed here: Cash conversion — 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-5.2%2.1%5.6%5.2%5.7%-1.0%6.9%7.4%30.5%13.5%5.6%
Return on capital employed-7.1%1.4%6.7%7.3%7.6%-0.6%9.3%9.6%8.4%13.2%7.3%
Operating margin-10.3%2.1%9.9%11.4%13.9%-1.3%15.3%15.8%14.6%18.9%11.4%
Net margin-7.4%3.1%8.2%8.0%10.3%-2.0%10.8%11.0%46.3%15.3%8.2%
Debt to equity0.03x0.03x0.00x0.00x0.00x0.05x0.05x0.11x0.14x0.26x0.03x
Current ratio3.04x2.84x2.16x2.31x3.88x5.09x3.81x2.96x3.64x3.29x3.04x
Cash conversion3.98x1.62x1.86x1.71x1.91x1.87x0.10x1.61x1.86x

How it compares in communications

Among the 33 communications companies here measured on free cash flow, Saga Communications pays out less than 0 of them. The median for that group is 30.4%, against this company’s 265.5%.

Closest on free cash flow

Same sector and same denominator, so the figures are comparable. All 43 in communications →