Baillie Gifford UK Growth Fund PLC (BGUK) — Cash Flow Quality Index

Latest as of October 2025: 0.09x

Baillie Gifford UK Growth Fund PLC (BGUK) has a Cash Flow Quality Index of 0.09x as of October 2025. Operating cash flow of GBX3.50 Million is below net income of GBX38.88 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore BGUK debt coverage from operations to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.09x
Operating CF / Net Income

Operating Cash Flow

GBX3.50 Million
GBX

Net Income

GBX38.88 Million
GBX

Data as of

Oct 2025
Most recent filing

Baillie Gifford UK Growth Fund PLC Cash Flow Quality Index (2010–2026)

Historical Cash Flow Quality Index for Baillie Gifford UK Growth Fund PLC across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see BGUK cash flow metrics.

Annual Cash Flow Quality Index for Baillie Gifford UK Growth Fund PLC (2010–2026)

Year-by-year earnings quality comparison for Baillie Gifford UK Growth Fund PLC.

Year Quality Index Operating CF (GBX) Net Income YoY Change
2026 0.15x GBX5.29 Million GBX34.74 Million ▼ -51.9%
2025 0.32x GBX5.35 Million GBX16.90 Million ▼ -98.2%
2024 17.43x GBX6.78 Million GBX389.00K ▲ +642.4%
2023 2.35x GBX5.27 Million GBX2.25 Million ▲ +8600.3%
2021 0.03x GBX2.65 Million GBX98.36 Million ▼ -99.9%
2019 28.64x GBX7.36 Million GBX257.00K ▲ +7318.9%
2018 0.39x GBX9.83 Million GBX25.47 Million ▲ +80.1%
2017 0.21x GBX9.83 Million GBX45.88 Million ▼ -78.6%
2015 1.00x GBX9.54 Million GBX9.54 Million ▲ +28.6%
2014 0.78x GBX7.75 Million GBX9.96 Million ▲ +13.2%
2013 0.69x GBX4.67 Million GBX6.80 Million ▲ +940.8%
2011 0.07x GBX2.44 Million GBX37.03 Million ▲ +29.0%
2010 0.05x GBX3.38 Million GBX66.08 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.