British and American Investment Trust PLC (BAF) — Cash Flow Quality Index
British and American Investment Trust PLC (BAF) has a Cash Flow Quality Index of -0.43x as of December 2025. Operating cash flow of GBX-295.00K is below net income of GBX683.00K, suggesting accrual-heavy earnings not yet converted to cash. Explore British and American Investment Trust PL (BAF) cash flow to debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
British and American Investment Trust PLC Cash Flow Quality Index (2012–2024)
Historical Cash Flow Quality Index for British and American Investment Trust PLC across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see BAF cash flow metrics.
Annual Cash Flow Quality Index for British and American Investment Trust PLC (2012–2024)
Year-by-year earnings quality comparison for British and American Investment Trust PLC.
| Year | Quality Index | Operating CF (GBX) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 0.44x | GBX883.00K | GBX2.02 Million | ▲ +177.2% |
| 2022 | -0.57x | GBX-544.00K | GBX960.00K | ▼ -184.0% |
| 2021 | 0.67x | GBX807.00K | GBX1.20 Million | ▲ +1.7% |
| 2020 | 0.66x | GBX688.00K | GBX1.04 Million | ▼ -83.9% |
| 2019 | 4.13x | GBX4.37 Million | GBX1.06 Million | ▲ +683.8% |
| 2015 | 0.53x | GBX2.85 Million | GBX5.41 Million | ▲ +2207.3% |
| 2013 | 0.02x | GBX204.00K | GBX8.94 Million | ▼ -98.0% |
| 2012 | 1.17x | GBX2.47 Million | GBX2.12 Million | — |