vvincii we show the working

← Avista

The business behind the dividend

MeasureAVAMedianFormula
Return on equity7.1%11.7%Net income ÷ shareholders’ equity
Return on capital employed6.5%10.1%Operating income ÷ (equity + total debt)
Owner earnings$-88.00m$632.00mNet income + depreciation & amortisation − capital expenditure
Free cash flow$-101.00m$746.10mOperating cash flow − capital expenditure
Operating margin18.0%15.0%Operating income ÷ revenue
Net margin9.8%10.2%Net income ÷ revenue
Debt to equity1.02x0.79xTotal debt ÷ shareholders’ equity
Interest cover2.46x4.43xOperating income ÷ interest expense
Current ratio0.83x1.25xCurrent assets ÷ current liabilities
Long-term debt to working capitalLong-term debt ÷ (current assets − current liabilities)
Cash conversion2.43x1.78xOperating cash flow ÷ net income

Not computed here: Long-term debt to working capital — 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 equity7.1%6.9%6.9%6.6%6.8%6.4%10.2%7.7%6.7%8.3%6.9%
Return on capital employed6.5%5.9%5.0%4.1%5.3%5.8%5.5%7.4%9.1%9.0%5.8%
Operating margin18.0%15.8%14.7%11.1%15.9%17.6%15.6%18.7%20.2%20.8%15.9%
Net margin9.8%9.3%9.8%9.1%10.2%9.8%14.6%9.8%8.0%9.5%9.8%
Debt to equity1.02x1.01x1.06x0.98x1.00x0.99x0.98x0.99x0.86x1.02x0.99x
Current ratio0.83x0.85x0.85x0.75x0.48x0.68x0.57x0.54x0.48x0.86x0.68x
Cash conversion2.43x2.97x2.61x0.80x1.81x2.56x2.02x2.65x3.54x2.61x2.56x

How it compares in utilities

Among the 57 utilities companies here measured on GAAP earnings, Avista pays out less than 8 of them. The median for that group is 61.5%, against this company’s 82.4%.

Closest on GAAP earnings

Same sector and same denominator, so the figures are comparable. All 58 in utilities →