vvincii we show the working

← Baxter International

The business behind the dividend

MeasureBAXMedianFormula
Return on equity-15.6%11.7%Net income ÷ shareholders’ equity
Return on capital employed-2.0%10.1%Operating income ÷ (equity + total debt)
Owner earnings$-489.00m$632.00mNet income + depreciation & amortisation − capital expenditure
Free cash flow$332.00m$746.10mOperating cash flow − capital expenditure
Operating margin-2.7%15.0%Operating income ÷ revenue
Net margin-8.5%10.2%Net income ÷ revenue
Debt to equity1.54x0.79xTotal debt ÷ shareholders’ equity
Interest cover-1.06x4.43xOperating income ÷ interest expense
Current ratio2.31x1.25xCurrent assets ÷ current liabilities
Long-term debt to working capital2.42x2.30xLong-term debt ÷ (current assets − current liabilities)
Cash conversionOperating cash flow ÷ net income

Not computed here: Cash conversion — 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 equity-15.6%-9.3%31.6%-41.7%14.1%12.7%12.7%19.7%6.6%59.9%12.7%
Return on capital employed-2.0%0.1%3.2%-12.6%5.0%10.8%14.0%14.0%10.2%6.7%5.0%
Operating margin-2.7%0.1%6.8%-28.3%11.1%13.8%15.6%14.3%12.2%7.3%7.3%
Net margin-8.5%-6.1%25.6%-24.2%10.6%9.4%8.8%13.9%5.7%48.9%8.8%
Debt to equity1.54x1.89x1.65x2.86x1.96x0.72x0.61x0.44x0.38x0.34x0.72x
Current ratio2.31x1.36x1.48x1.69x2.09x2.52x2.32x2.12x2.57x2.40x2.12x
Cash conversion0.65x1.73x1.70x2.10x1.30x2.85x0.33x1.70x

How it compares in health care

Among the 38 health care companies here measured on free cash flow, Baxter International pays out less than 3 of them. The median for that group is 39.3%, against this company’s 104.8%.

Closest on free cash flow

Same sector and same denominator, so the figures are comparable. All 44 in health care →