Baillie Gifford China Growth Trust PLC (BGCG) — Cash Flow Quality Index

Latest as of January 2026: -0.02x

Baillie Gifford China Growth Trust PLC (BGCG) has a Cash Flow Quality Index of -0.02x as of January 2026. Operating cash flow of GBX-482.00K is below net income of GBX28.70 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Baillie Gifford China Growth Trust PLC long-term investment intensity to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

-0.02x
Operating CF / Net Income

Operating Cash Flow

GBX-482.00K
GBX

Net Income

GBX28.70 Million
GBX

Data as of

Jan 2026
Most recent filing

Baillie Gifford China Growth Trust PLC Cash Flow Quality Index (2012–2026)

Historical Cash Flow Quality Index for Baillie Gifford China Growth Trust PLC across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check BGCG tangible net worth ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Baillie Gifford China Growth Trust PLC (2012–2026)

Year-by-year earnings quality comparison for Baillie Gifford China Growth Trust PLC. For live market cap and the full company financial profile, see how much is Baillie Gifford China Growth Trust PLC worth.

Year Quality Index Operating CF (GBX) Net Income YoY Change
2026 0.01x GBX460.00K GBX50.55 Million ▼ -14.2%
2025 0.01x GBX431.00K GBX40.62 Million ▼ -16.9%
2021 0.01x GBX840.00K GBX65.78 Million ▼ -95.6%
2020 0.29x GBX3.28 Million GBX11.37 Million ▲ +215.3%
2018 0.09x GBX3.28 Million GBX35.86 Million ▼ -78.7%
2015 0.43x GBX1.25 Million GBX2.91 Million ▼ -48.4%
2014 0.83x GBX2.79 Million GBX3.35 Million ▲ +22.3%
2013 0.68x GBX2.47 Million GBX3.63 Million ▲ +24.8%
2012 0.55x GBX1.90 Million GBX3.48 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.