Aberforth Smaller Companies Trust PLC (ASL) — Cash Flow Quality Index

Latest as of December 2025: 1.14x

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 ASL long-term investments to assets to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

1.14x
Operating CF / Net Income

Operating Cash Flow

GBX21.28 Million
GBX

Net Income

GBX18.63 Million
GBX

Data as of

Dec 2025
Most recent filing

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. Check ASL tangible net assets ratio to evaluate the tangible quality of the company's equity base.

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. For live market cap and the full company financial profile, see ASL stock market capitalisation.

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
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.