showing the working

← 1ST Source

The business behind the dividend

MeasureSRCEMedianFormula
Return on equity12.4%10.6%Net income ÷ shareholders’ equity
Return on capital employedOperating income ÷ (equity + total debt)
Owner earningsNet income + depreciation & amortisation − capital expenditure
Free cash flow$213.03m$155.08mOperating cash flow − capital expenditure
Operating marginOperating income ÷ revenue
Net margin30.8%10.1%Net income ÷ revenue
Debt to equityTotal debt ÷ shareholders’ equity
Interest coverOperating income ÷ interest expense
Current ratioCurrent assets ÷ current liabilities
Long-term debt to working capitalLong-term debt ÷ (current assets − current liabilities)
Cash conversionOperating cash flow ÷ net income
Accruals-0.7%-3.1%(Net income − operating cash flow) ÷ total assets

Not computed here: Cash conversion, Current ratio, Debt to equity, Long-term debt to working capital, Interest cover, Operating margin, Owner earnings, 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.

Measure2025202420232022202120202019201820172016Median
Return on equity12.4%11.9%12.6%13.9%12.9%9.2%11.1%10.8%9.5%8.6%11.1%
Net margin30.8%27.4%30.0%41.0%46.5%31.0%32.5%32.0%32.0%30.1%31.0%

How it compares in banks & insurers

Among the 377 banks & insurers companies here measured on GAAP earnings, 1ST Source pays out less than 253 of them. The median for that group is 30.6%, against this company’s 23.7%.

Closest on GAAP earnings

Same sector and same denominator, so the figures are comparable. All 377 in banks & insurers →