Abrdn Asia Focus PLC (AAS) — Cash Flow Quality Index

Latest as of January 2026: 0.04x

Abrdn Asia Focus PLC (AAS) has a Cash Flow Quality Index of 0.04x as of January 2026. Operating cash flow of GBX2.29 Million is below net income of GBX59.78 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Abrdn Asia Focus PLC debt service capacity to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.04x
Operating CF / Net Income

Operating Cash Flow

GBX2.29 Million
GBX

Net Income

GBX59.78 Million
GBX

Data as of

Jan 2026
Most recent filing

Abrdn Asia Focus PLC Cash Flow Quality Index (2011–2025)

Historical Cash Flow Quality Index for Abrdn Asia Focus PLC across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Abrdn Asia Focus PLC cash conversion from operations.

Annual Cash Flow Quality Index for Abrdn Asia Focus PLC (2011–2025)

Year-by-year earnings quality comparison for Abrdn Asia Focus PLC.

Year Quality Index Operating CF (GBX) Net Income YoY Change
2025 0.07x GBX6.73 Million GBX93.21 Million ▼ -71.4%
2024 0.25x GBX9.40 Million GBX37.33 Million ▼ -7.8%
2023 0.27x GBX11.08 Million GBX40.58 Million ▲ +1408.9%
2021 0.02x GBX2.76 Million GBX152.32 Million ▼ -92.5%
2019 0.24x GBX7.11 Million GBX29.57 Million ▼ -43.9%
2018 0.43x GBX6.88 Million GBX16.08 Million ▲ +314.1%
2017 0.10x GBX6.52 Million GBX63.08 Million ▲ +44.8%
2016 0.07x GBX4.50 Million GBX63.02 Million ▲ +24.8%
2013 0.06x GBX5.87 Million GBX102.57 Million ▼ -71.2%
2012 0.20x GBX4.97 Million GBX24.98 Million ▲ +88.4%
2011 0.11x GBX4.94 Million GBX46.81 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.