The European Smaller Companies Trust PLC (ESCT) — Cash Flow Quality Index
The European Smaller Companies Trust PLC (ESCT) has a Cash Flow Quality Index of -0.05x as of December 2025. Operating cash flow of GBX-2.47 Million is below net income of GBX45.94 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore The European Smaller Companies Trust PLC long-term investment intensity to see how much of total assets are deployed in long-term investments.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
The European Smaller Companies Trust PLC Cash Flow Quality Index (2011–2025)
Historical Cash Flow Quality Index for The European Smaller Companies Trust PLC across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check The European Smaller Companies Trust PLC tangible book value ratio to evaluate the tangible quality of the company's equity base.
Annual Cash Flow Quality Index for The European Smaller Companies Trust PLC (2011–2025)
Year-by-year earnings quality comparison for The European Smaller Companies Trust PLC. For live market cap and the full company financial profile, see market value of The European Smaller Companies Trust PLC.
| Year | Quality Index | Operating CF (GBX) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.32x | GBX121.00 Million | GBX91.61 Million | ▲ +311.1% |
| 2024 | 0.32x | GBX27.72 Million | GBX86.27 Million | ▲ +489.1% |
| 2023 | -0.08x | GBX-8.79 Million | GBX106.47 Million | ▲ +17.5% |
| 2021 | -0.10x | GBX-33.04 Million | GBX329.90 Million | ▼ -107.1% |
| 2020 | 1.41x | GBX20.05 Million | GBX14.26 Million | ▲ +85.3% |
| 2018 | 0.76x | GBX8.35 Million | GBX10.99 Million | ▲ +2482.6% |
| 2017 | -0.03x | GBX-6.38 Million | GBX200.39 Million | ▼ -108.1% |
| 2016 | 0.40x | GBX17.85 Million | GBX45.17 Million | ▲ +314.4% |
| 2015 | 0.10x | GBX1.64 Million | GBX17.18 Million | ▲ +171.7% |
| 2014 | -0.13x | GBX-11.18 Million | GBX84.08 Million | ▼ -48.7% |
| 2013 | -0.09x | GBX-5.77 Million | GBX64.53 Million | ▼ -932.6% |
| 2011 | 0.01x | GBX765.00K | GBX71.20 Million | — |