vvincii we show the working

← Yum China Holdings

The business behind the dividend

MeasureYUMCMedianFormula
Return on equity17.3%11.7%Net income ÷ shareholders’ equity
Return on capital employedOperating income ÷ (equity + total debt)
Owner earnings$751.00m$632.00mNet income + depreciation & amortisation − capital expenditure
Free cash flow$840.00m$746.10mOperating cash flow − capital expenditure
Operating margin10.9%15.0%Operating income ÷ revenue
Net margin7.9%10.2%Net income ÷ revenue
Debt to equityTotal debt ÷ shareholders’ equity
Interest coverOperating income ÷ interest expense
Current ratio1.05x1.25xCurrent assets ÷ current liabilities
Long-term debt to working capitalLong-term debt ÷ (current assets − current liabilities)
Cash conversion1.58x1.78xOperating 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 equity17.3%15.9%12.9%6.8%14.0%12.6%23.2%24.6%14.4%21.0%14.4%
Operating margin10.9%10.3%10.1%6.6%14.1%11.6%10.3%11.2%10.0%9.0%10.3%
Net margin7.9%8.1%7.5%4.6%10.0%9.5%8.1%8.4%5.1%7.0%7.9%
Current ratio1.05x1.18x1.42x1.82x1.98x2.39x1.30x1.56x1.76x1.42x1.42x
Cash conversion1.58x1.56x1.78x3.20x1.14x1.42x1.66x1.88x2.22x1.74x1.66x

How it compares in consumer discretionary

Among the 44 consumer discretionary companies here measured on free cash flow, Yum China Holdings pays out less than 20 of them. The median for that group is 37.5%, against this company’s 42.0%.

Closest on free cash flow

Same sector and same denominator, so the figures are comparable. All 48 in consumer discretionary →