Baillie Gifford China Growth Trust PLC (BGCG) — Cash Flow Quality Index
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 debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
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. For the full cash flow conversion analysis, see BGCG cash generation efficiency.
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.
| 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 | — |