Baillie Gifford Japan Trust (BGFD) — 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. Explore BGFD operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
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. For the full cash flow conversion analysis, see cash flow conversion of Baillie Gifford Japan Trust.
Annual Cash Flow Quality Index for Baillie Gifford Japan Trust (2011–2025)
Year-by-year earnings quality comparison for 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 | — |