Baillie Gifford Japan Trust Cash Flow Quality Index

Latest as of February 2026: 0.07x

Baillie Gifford Japan Trust cash flow quality index. Baillie Gifford Japan Trust (BGFD) has a Cash Flow Quality Index of 0.07x as of February 2026. Operating cash flow of GBX2.08 Million is below net income of GBX30.73 Million, suggesting accrual-heavy earnings not yet converted to cash. See Baillie Gifford Japan Trust free cash flow to debt ratio to measure the company's free cash flow as a share of total liabilities.

Cash Flow Quality Index

0.07x
Operating CF / Net Income

Operating Cash Flow

GBX2.08 Million
GBX

Net Income

GBX30.73 Million
GBX

Data as of

Feb 2026
Most recent filing

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

Cash flow quality index of Baillie Gifford Japan Trust from 2011 to 2025. Historical Cash Flow Quality Index for Baillie Gifford Japan Trust across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore Baillie Gifford Japan Trust (BGFD) debt coverage ratio to assess how comfortably operating cash covers total debt obligations.

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

Baillie Gifford Japan Trust cash flow quality index by year from 2011 to 2025. Year-by-year earnings quality comparison for Baillie Gifford Japan Trust. For the full cash flow conversion analysis, see cash flow conversion of Baillie Gifford Japan Trust.

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.