vvincii we show the working

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The business behind the dividend

MeasureCSTEMedianFormula
Return on equity-13.6%11.7%Net income ÷ shareholders’ equity
Return on capital employed-10.3%10.1%Operating income ÷ (equity + total debt)
Owner earnings$-38.51m$632.00mNet income + depreciation & amortisation − capital expenditure
Free cash flow$-41.11m$746.10mOperating cash flow − capital expenditure
Operating margin-8.5%15.0%Operating income ÷ revenue
Net margin-8.3%10.2%Net income ÷ revenue
Debt to equity0.36x0.79xTotal debt ÷ shareholders’ equity
Interest coverOperating income ÷ interest expense
Current ratio2.47x1.25xCurrent assets ÷ current liabilities
Long-term debt to working capital0.51x2.30xLong-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-98.7%-15.8%-34.2%-13.6%3.8%1.5%2.7%5.2%5.6%17.0%1.5%
Return on capital employed-11.1%-20.5%-10.3%4.2%4.5%5.1%6.9%8.5%20.8%4.5%
Operating margin-31.6%-9.5%-15.6%-8.5%4.3%4.6%4.5%5.7%6.9%17.2%4.3%
Net margin-34.6%-9.7%-19.0%-8.3%2.9%1.5%2.4%4.2%4.5%13.9%1.5%
Debt to equity0.40x0.36x0.36x0.32x0.03x0.02x0.02x0.02x0.02x0.03x
Current ratio1.83x2.30x2.64x2.47x2.23x2.46x2.96x3.15x2.97x3.32x2.47x
Cash conversion1.09x6.60x6.46x0.60x2.33x1.36x1.36x