Baillie Gifford Shin Nippon PLC (BGS) — Cash Flow Quality Index

Latest as of July 2025: 0.30x

Baillie Gifford Shin Nippon PLC (BGS) has a Cash Flow Quality Index of 0.30x as of July 2025. Operating cash flow of GBX2.08 Million is below net income of GBX7.05 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Baillie Gifford Shin Nippon PLC (BGS) investment intensity to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

0.30x
Operating CF / Net Income

Operating Cash Flow

GBX2.08 Million
GBX

Net Income

GBX7.05 Million
GBX

Data as of

Jul 2025
Most recent filing

Baillie Gifford Shin Nippon PLC Cash Flow Quality Index (2013–2021)

Historical Cash Flow Quality Index for Baillie Gifford Shin Nippon PLC across 8 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check BGS tangible net worth ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Baillie Gifford Shin Nippon PLC (2013–2021)

Year-by-year earnings quality comparison for Baillie Gifford Shin Nippon PLC. For live market cap and the full company financial profile, see Baillie Gifford Shin Nippon PLC stock valuation.

Year Quality Index Operating CF (GBX) Net Income YoY Change
2021 0.00x GBX176.00K GBX159.52 Million ▼ -95.2%
2020 0.02x GBX895.00K GBX39.02 Million ▲ +1504.9%
2018 0.00x GBX-183.00K GBX112.10 Million ▲ +10.1%
2017 0.00x GBX-102.00K GBX56.15 Million ▲ +86.1%
2016 -0.01x GBX-425.00K GBX32.46 Million ▲ +52.2%
2015 -0.03x GBX-376.00K GBX13.74 Million ▼ -386.6%
2014 -0.01x GBX-190.00K GBX33.79 Million ▼ -453.9%
2013 0.00x GBX18.00K GBX11.33 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.