vvincii we show the working

← Lazard

The business behind the dividend

MeasureLAZMedianFormula
Return on equity27.1%11.7%Net income ÷ shareholders’ equity
Return on capital employed12.8%10.1%Operating income ÷ (equity + total debt)
Owner earnings$239.07m$632.00mNet income + depreciation & amortisation − capital expenditure
Free cash flow$487.38m$746.10mOperating cash flow − capital expenditure
Operating margin10.3%15.0%Operating income ÷ revenue
Net margin7.4%10.2%Net income ÷ revenue
Debt to equity1.93x0.79xTotal debt ÷ shareholders’ equity
Interest coverOperating income ÷ interest expense
Current ratioCurrent assets ÷ current liabilities
Long-term debt to working capitalLong-term debt ÷ (current assets − current liabilities)
Cash conversionOperating cash flow ÷ net income

Not computed here: Cash conversion, Current ratio, Interest cover — 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 equity27.1%44.0%-17.8%64.2%54.1%44.1%47.0%57.5%21.1%31.4%44.0%
Return on capital employed12.8%16.6%-3.8%23.0%27.2%19.4%17.2%29.0%34.5%21.3%19.4%
Operating margin10.3%12.3%-3.1%18.1%22.1%19.0%14.7%23.6%30.6%21.7%18.1%
Net margin7.4%8.9%-2.9%12.5%16.1%15.2%10.7%18.3%9.4%16.3%10.7%
Debt to equity1.93x2.65x3.99x3.03x1.73x1.85x2.75x1.56x0.99x0.96x1.85x

How it compares in financial services

Among the 25 financial services companies here measured on free cash flow, Lazard pays out less than 8 of them. The median for that group is 19.5%, against this company’s 38.3%.

Closest on free cash flow

Same sector and same denominator, so the figures are comparable. All 31 in financial services →