Aberforth Smaller Companies Trust PLC (ASL) — Cash Flow Quality Index
Aberforth Smaller Companies Trust PLC (ASL) has a Cash Flow Quality Index of 1.14x as of December 2025. Operating cash flow of GBX21.28 Million exceeds net income of GBX18.63 Million, indicating high earnings quality where cash backs reported profits. Explore Aberforth Smaller Companies Trust PLC cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Aberforth Smaller Companies Trust PLC Cash Flow Quality Index (2012–2025)
Historical Cash Flow Quality Index for Aberforth Smaller Companies Trust PLC across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Aberforth Smaller Companies Trust PLC operating cash flow efficiency.
Annual Cash Flow Quality Index for Aberforth Smaller Companies Trust PLC (2012–2025)
Year-by-year earnings quality comparison for Aberforth Smaller Companies Trust PLC.
| Year | Quality Index | Operating CF (GBX) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.45x | GBX43.04 Million | GBX96.23 Million | ▼ -48.7% |
| 2024 | 0.87x | GBX43.67 Million | GBX50.06 Million | ▼ -1.1% |
| 2023 | 0.88x | GBX46.16 Million | GBX52.34 Million | ▲ +1.1% |
| 2022 | 0.87x | GBX42.63 Million | GBX48.87 Million | ▲ +10.9% |
| 2021 | 0.79x | GBX25.86 Million | GBX32.89 Million | ▲ +12.0% |
| 2020 | 0.70x | GBX8.57 Million | GBX12.21 Million | ▼ -19.7% |
| 2019 | 0.87x | GBX33.61 Million | GBX38.45 Million | ▼ -6.3% |
| 2018 | 0.93x | GBX38.96 Million | GBX41.75 Million | ▲ +12.9% |
| 2017 | 0.83x | GBX32.50 Million | GBX39.31 Million | ▼ -16.9% |
| 2016 | 0.99x | GBX35.09 Million | GBX35.27 Million | ▲ +14.7% |
| 2015 | 0.87x | GBX29.14 Million | GBX33.59 Million | ▲ +1566.8% |
| 2013 | 0.05x | GBX20.59 Million | GBX395.60 Million | ▼ -53.7% |
| 2012 | 0.11x | GBX21.32 Million | GBX189.64 Million | — |