vvincii we show the working

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The business behind the dividend

MeasureEVCMedianFormula
Return on equity-142.8%11.7%Net income ÷ shareholders’ equity
Return on capital employed-37.5%10.1%Operating income ÷ (equity + total debt)
Owner earnings$-73.96m$632.00mNet income + depreciation & amortisation − capital expenditure
Free cash flow$3.51m$746.10mOperating cash flow − capital expenditure
Operating margin-18.6%15.0%Operating income ÷ revenue
Net margin-17.7%10.2%Net income ÷ revenue
Debt to equity3.01x0.79xTotal debt ÷ shareholders’ equity
Interest cover-5.51x4.43xOperating income ÷ interest expense
Current ratio1.51x1.25xCurrent assets ÷ current liabilities
Long-term debt to working capital2.37x2.30xLong-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-142.8%-102.0%-6.9%6.7%13.7%-0.5%-6.8%3.7%50.4%11.1%-0.5%
Return on capital employed-37.5%-15.6%-6.2%6.3%12.9%1.4%-0.3%5.8%43.2%10.3%1.4%
Operating margin-18.6%-14.2%-8.9%9.4%8.0%1.9%-0.6%11.3%51.8%18.9%1.9%
Net margin-17.7%-40.8%-5.2%5.6%4.6%-0.4%-7.2%4.1%32.8%7.9%-0.4%
Debt to equity3.01x1.28x0.93x0.79x0.83x0.77x0.75x0.73x0.85x1.58x0.83x
Current ratio1.51x3.02x1.42x1.64x1.82x2.26x3.17x5.02x5.44x3.80x2.26x
Cash conversion4.36x1.85x2.78x1.72x2.81x2.78x