showing the working

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The business behind the dividend

MeasureSKYXMedianFormula
Return on equityNet income ÷ shareholders’ equity
Return on capital employed-197.4%10.0%Operating income ÷ (equity + total debt)
Owner earnings$-31.03m$120.90mNet income + depreciation & amortisation − capital expenditure
Free cash flow$-15.22m$155.08mOperating cash flow − capital expenditure
Operating margin-31.6%14.3%Operating income ÷ revenue
Net margin-36.3%10.1%Net income ÷ revenue
Debt to equityTotal debt ÷ shareholders’ equity
Interest cover-16.66x4.22xOperating income ÷ interest expense
Current ratio0.63x1.55xCurrent assets ÷ current liabilities
Long-term debt to working capitalLong-term debt ÷ (current assets − current liabilities)
Cash conversionOperating cash flow ÷ net income
Accruals-34.9%-3.1%(Net income − operating cash flow) ÷ total assets

Not computed here: Cash conversion, Debt to equity, Long-term debt to working capital, Return on equity — 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.

Measure2025202420232022202120172016201520142013Median
Return on equity-882.4%-244.9%-341.9%-341.9%
Return on capital employed-197.4%-132.9%-109.7%-183.9%-136.3%-136.3%
Operating margin-31.6%-37.2%-64.3%-37.2%
Net margin-36.3%-41.5%-67.6%-347.0%-932.1%-67.6%
Debt to equity4.96x1.13x0.83x1.13x
Current ratio0.63x0.78x1.13x2.20x4.32x0.26x0.26x0.03x0.17x0.39x0.39x