showing the working

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The business behind the dividend

MeasureWMKMedianFormula
Return on equity6.9%10.6%Net income ÷ shareholders’ equity
Return on capital employedOperating income ÷ (equity + total debt)
Owner earnings$16.10m$120.90mNet income + depreciation & amortisation − capital expenditure
Free cash flow$4.83m$155.08mOperating cash flow − capital expenditure
Operating margin2.3%14.3%Operating income ÷ revenue
Net margin1.9%10.1%Net income ÷ revenue
Debt to equityTotal debt ÷ shareholders’ equity
Interest coverOperating income ÷ interest expense
Current ratio1.93x1.55xCurrent assets ÷ current liabilities
Long-term debt to working capitalLong-term debt ÷ (current assets − current liabilities)
Cash conversion2.21x1.66xOperating cash flow ÷ net income
Accruals-5.6%-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.

Measure2025202420232022202120202019201820172016Median
Return on equity6.9%7.4%7.4%9.7%8.9%10.4%6.4%6.1%9.9%9.4%7.4%
Return on capital employed8.1%7.6%9.9%8.1%
Operating margin2.3%2.6%2.8%3.3%3.5%4.0%2.4%2.4%2.3%3.1%2.6%
Net margin1.9%2.2%2.1%2.7%2.6%2.9%1.9%1.8%2.8%2.8%2.2%
Debt to equity0.00x0.04x0.07x0.04x
Current ratio1.93x2.41x2.41x2.12x1.95x1.81x1.74x1.76x1.76x1.75x1.81x
Cash conversion2.21x1.77x2.00x1.74x2.09x2.34x2.53x2.40x1.62x1.71x2.00x