Baillie Gifford Shin Nippon PLC (BGS) — Cash Flow Quality Index
Baillie Gifford Shin Nippon PLC (BGS) has a Cash Flow Quality Index of -0.01x as of January 2026. Operating cash flow of GBX-80.00K is below net income of GBX5.84 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Baillie Gifford Shin Nippon 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 Shin Nippon PLC Cash Flow Quality Index (2013–2026)
Historical Cash Flow Quality Index for Baillie Gifford Shin Nippon PLC across 9 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Baillie Gifford Shin Nippon PLC (BGS) cash conversion ratio.
Annual Cash Flow Quality Index for Baillie Gifford Shin Nippon PLC (2013–2026)
Year-by-year earnings quality comparison for Baillie Gifford Shin Nippon PLC.
| Year | Quality Index | Operating CF (GBX) | Net Income | YoY Change |
|---|---|---|---|---|
| 2026 | 0.16x | GBX2.00 Million | GBX12.89 Million | ▲ +13995.5% |
| 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 | — |