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 cash debt coverage ratio to assess how comfortably operating cash covers total debt obligations.
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. For the full cash flow conversion analysis, see how efficiently does The European Smaller Companies Trust PLC generate cash.
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.
| 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 | — |