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The business behind the dividend

MeasureLITSMedianFormula
Return on equity53.8%11.7%Net income ÷ shareholders’ equity
Return on capital employedOperating income ÷ (equity + total debt)
Owner earnings$18.15m$632.00mNet income + depreciation & amortisation − capital expenditure
Free cash flow$-50.48m$746.10mOperating cash flow − capital expenditure
Operating margin22.3%15.0%Operating income ÷ revenue
Net margin27.2%10.2%Net income ÷ revenue
Debt to equityTotal debt ÷ shareholders’ equity
Interest coverOperating income ÷ interest expense
Current ratio4.88x1.25xCurrent assets ÷ current liabilities
Long-term debt to working capitalLong-term debt ÷ (current assets − current liabilities)
Cash conversion-2.84x1.78xOperating cash flow ÷ net income

Not computed here: Debt to equity, Long-term debt to working capital, Interest cover, Return on capital employed — 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-94.2%53.8%-130.0%-103.0%-82.9%-61.2%-35.1%-79.4%5.3%-50.1%-79.4%
Operating margin22.3%-75.3%-185.5%-173.7%-92.6%-940.9%10.3%-92.6%
Net margin27.2%-65.6%-132.7%-117.8%-170.0%-342.2%11.5%-117.8%
Current ratio13.50x4.88x5.29x6.84x8.15x15.17x5.75x13.23x11.37x8.48x8.15x
Cash conversion-2.84x1.31x-2.84x