Baillie Gifford Japan Trust (BGFD) — Cash Flow Quality Index

Latest as of August 2025: 0.03x

Baillie Gifford Japan Trust (BGFD) has a Cash Flow Quality Index of 0.03x as of August 2025. Operating cash flow of GBX3.68 Million is below net income of GBX121.31 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Baillie Gifford Japan Trust long-term investment allocation to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

0.03x
Operating CF / Net Income

Operating Cash Flow

GBX3.68 Million
GBX

Net Income

GBX121.31 Million
GBX

Data as of

Aug 2025
Most recent filing

Baillie Gifford Japan Trust Cash Flow Quality Index (2011–2025)

Historical Cash Flow Quality Index for Baillie Gifford Japan Trust across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check Baillie Gifford Japan Trust (BGFD) tangible equity ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Baillie Gifford Japan Trust (2011–2025)

Year-by-year earnings quality comparison for Baillie Gifford Japan Trust. For live market cap and the full company financial profile, see Baillie Gifford Japan Trust market cap and net worth.

Year Quality Index Operating CF (GBX) Net Income YoY Change
2025 0.05x GBX6.38 Million GBX124.92 Million ▼ -54.8%
2024 0.11x GBX7.20 Million GBX63.76 Million ▲ +174.2%
2021 0.04x GBX6.69 Million GBX162.38 Million ▼ -67.4%
2020 0.13x GBX6.12 Million GBX48.48 Million ▲ +571.9%
2018 0.02x GBX2.42 Million GBX128.88 Million ▼ -2.5%
2017 0.02x GBX2.26 Million GBX117.24 Million ▼ -5.2%
2016 0.02x GBX1.76 Million GBX86.52 Million ▲ +238.6%
2015 0.01x GBX297.00K GBX49.44 Million ▼ -66.5%
2014 0.02x GBX438.00K GBX24.39 Million ▲ +320.7%
2013 0.00x GBX285.00K GBX66.78 Million ▼ -98.8%
2012 0.36x GBX622.00K GBX1.75 Million ▲ +2390.2%
2011 0.01x GBX262.00K GBX18.36 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.