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← International Business Machines

The business behind the dividend

MeasureIBMMedianFormula
Return on equity32.4%11.7%Net income ÷ shareholders’ equity
Return on capital employed11.8%10.1%Operating income ÷ (equity + total debt)
Owner earnings$11.79bn$632.00mNet income + depreciation & amortisation − capital expenditure
Free cash flow$12.10bn$746.10mOperating cash flow − capital expenditure
Operating margin15.3%15.0%Operating income ÷ revenue
Net margin15.7%10.2%Net income ÷ revenue
Debt to equity1.68x0.79xTotal debt ÷ shareholders’ equity
Interest cover5.34x4.43xOperating income ÷ interest expense
Current ratio0.96x1.25xCurrent assets ÷ current liabilities
Long-term debt to working capitalLong-term debt ÷ (current assets − current liabilities)
Cash conversion1.25x1.78xOperating 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 equity32.4%22.1%33.3%7.5%30.4%27.1%45.3%52.0%32.7%65.1%32.4%
Return on capital employed11.8%7.5%12.0%1.7%7.6%3.4%9.6%19.1%18.2%20.8%9.6%
Operating margin15.3%9.2%14.0%1.9%8.4%4.7%12.5%14.3%14.4%15.4%12.5%
Net margin15.7%9.6%12.1%2.7%10.0%10.1%16.3%11.0%7.3%14.9%10.1%
Debt to equity1.68x1.83x2.22x2.10x2.38x2.63x2.60x2.54x2.56x2.24x2.24x
Current ratio0.96x1.04x0.96x0.92x0.88x0.98x1.02x1.29x1.33x1.21x0.98x
Cash conversion1.25x2.23x1.86x6.37x2.23x3.26x1.57x1.75x2.91x1.44x1.86x

How it compares in technology

Among the 42 technology companies here measured on free cash flow, International Business Machines pays out less than 7 of them. The median for that group is 28.6%, against this company’s 51.7%.

Closest on free cash flow

Same sector and same denominator, so the figures are comparable. All 46 in technology →