showing the working

← West Bancorporation

The business behind the dividend

MeasureWTBAMedianFormula
Return on equity12.2%10.6%Net income ÷ shareholders’ equity
Return on capital employedOperating income ÷ (equity + total debt)
Owner earnings$33.75m$120.90mNet income + depreciation & amortisation − capital expenditure
Free cash flow$43.15m$155.08mOperating cash flow − capital expenditure
Operating margin21.5%14.3%Operating income ÷ revenue
Net margin16.9%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-0.3%-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, 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 equity12.2%10.6%10.7%22.0%19.1%14.6%13.5%14.9%13.0%13.9%13.5%
Operating margin21.5%14.4%18.6%48.2%58.6%41.3%36.2%41.4%49.9%50.7%41.3%
Net margin16.9%12.7%15.1%37.6%46.2%32.6%29.1%33.6%31.6%35.4%31.6%

How it compares in banks & insurers

Among the 377 banks & insurers companies here measured on GAAP earnings, West Bancorporation pays out less than 65 of them. The median for that group is 30.6%, against this company’s 52.1%.

Closest on GAAP earnings

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