British and American Investment Trust PLC (BAF) - Cash Flow Conversion Efficiency
Based on the latest financial reports, British and American Investment Trust PLC (BAF) has a cash flow conversion efficiency ratio of -0.128x as of December 2025. Cash flow conversion efficiency measures how effectively a company's net assets (equity) generate operating cash flow. It is calculated by dividing operating cash flow (GBX-295.00K ≈ $-35.89 USD) by net assets (GBX2.31 Million ≈ $281.06 USD). A higher ratio indicates that the company is more efficient at using its equity to generate cash flow from its core operations. See BAF net asset quality score to measure how much of total assets are equity-financed.
British and American Investment Trust PLC - Cash Flow Conversion Efficiency Trend (2011–2025)
This chart illustrates how British and American Investment Trust PLC's cash flow conversion efficiency has evolved over time, based on yearly financial data. Check cash flow quality index of British and American Investment Trust PL to evaluate the quality of earnings relative to operating cash generation.
British and American Investment Trust PLC Competitors by Cash Flow Conversion Efficiency
The table below lists competitors of British and American Investment Trust PLC ranked by their cash flow conversion efficiency.
| Company | Cash Flow Conversion Efficiency |
|---|---|
|
IQ-AI Ltd
LSE:IQAI
|
-0.220x |
|
AMUR MINERALS (A7L.SG)
STU:A7L
|
N/A |
|
Hsin Yung Chien Co Ltd
TW:2114
|
0.010x |
|
Mobile Max-M
TA:MBMX
|
-3.104x |
|
Isaac Engineering Co. Ltd.
KQ:351330
|
0.182x |
|
Marwyn Value Investors Ltd
LSE:MVIR
|
0.020x |
|
THANACHART CAP.-FGN-BA 10
F:NFPH
|
N/A |
|
Selcuk Gida Endustri Ihracat Ithalat AS
IS:SELGD
|
0.021x |
Annual Cash Flow Conversion Efficiency for British and American Investment Trust PLC (2011–2025)
The table below shows the annual cash flow conversion efficiency of British and American Investment Trust PLC from 2011 to 2025. For the full company profile with market capitalisation and key ratios, see British and American Investment Trust PL market cap and net worth.
| Year | Net Assets | Operating Cash Flow | Cash Flow Conversion Efficiency | Change |
|---|---|---|---|---|
| 2025-12-31 | GBX2.31 Million ≈ $281.06 |
GBX-785.00K ≈ $-95.51 |
-0.340x | -329.10% |
| 2024-12-31 | GBX5.95 Million ≈ $724.31 |
GBX883.00K ≈ $107.44 |
0.148x | +1656.42% |
| 2023-12-31 | GBX4.51 Million ≈ $548.98 |
GBX-43.00K ≈ $-5.23 |
-0.010x | +87.58% |
| 2022-12-31 | GBX7.09 Million ≈ $862.77 |
GBX-544.00K ≈ $-66.19 |
-0.077x | -163.95% |
| 2021-12-31 | GBX6.73 Million ≈ $818.48 |
GBX807.00K ≈ $98.19 |
0.120x | +17.17% |
| 2020-12-31 | GBX6.72 Million ≈ $817.63 |
GBX688.00K ≈ $83.71 |
0.102x | -84.76% |
| 2019-12-31 | GBX6.50 Million ≈ $791.35 |
GBX4.37 Million ≈ $531.46 |
0.672x | +217.70% |
| 2018-12-31 | GBX7.92 Million ≈ $963.51 |
GBX1.67 Million ≈ $203.68 |
0.211x | -5.80% |
| 2017-12-31 | GBX15.53 Million ≈ $1.89K |
GBX3.49 Million ≈ $424.15 |
0.224x | +283.29% |
| 2016-12-31 | GBX22.68 Million ≈ $2.76K |
GBX1.33 Million ≈ $161.58 |
0.059x | -37.89% |
| 2015-12-31 | GBX30.21 Million ≈ $3.68K |
GBX2.85 Million ≈ $346.52 |
0.094x | +276.06% |
| 2014-12-31 | GBX27.13 Million ≈ $3.30K |
GBX680.00K ≈ $82.74 |
0.025x | +268.94% |
| 2013-12-31 | GBX30.02 Million ≈ $3.65K |
GBX204.00K ≈ $24.82 |
0.007x | -93.57% |
| 2012-12-31 | GBX23.34 Million ≈ $2.84K |
GBX2.47 Million ≈ $300.28 |
0.106x | +55.98% |
| 2011-12-31 | GBX23.43 Million ≈ $2.85K |
GBX1.59 Million ≈ $193.21 |
0.068x | -- |
About British and American Investment Trust PLC
British & American Investment Trust plc is a publically owned investment manager. The firm manages equity mutual fund for its clients. It invests in public equity markets of United Kingdom. The firm invests predominantly in investment trusts. British & American Investment Trust plc was founded in 1947 and is based in London, United Kingdom.