The European Smaller Companies Trust PLC Cash Flow Quality Index

Latest as of June 2026: 0.20x

The European Smaller Companies Trust PLC cash flow quality index. The European Smaller Companies Trust PLC (ESCT) has a Cash Flow Quality Index of 0.20x as of June 2026. Operating cash flow of GBX13.36 Million is below net income of GBX66.64 Million, suggesting accrual-heavy earnings not yet converted to cash. See The European Smaller Companies Trust PLC (ESCT) financial flexibility to measure the company's free cash flow as a share of total liabilities.

Cash Flow Quality Index

0.20x
Operating CF / Net Income

Operating Cash Flow

GBX13.36 Million
GBX

Net Income

GBX66.64 Million
GBX

Data as of

Jun 2026
Most recent filing

Cash Flow Quality Index of The European Smaller Companies Trust PLC (2011–2026)

Cash flow quality index of The European Smaller Companies Trust PLC from 2011 to 2026. Historical Cash Flow Quality Index for The European Smaller Companies Trust PLC across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore ESCT cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.

The European Smaller Companies Trust PLC Cash Flow Quality Index by Year (2011–2026)

The European Smaller Companies Trust PLC cash flow quality index by year from 2011 to 2026. Year-by-year earnings quality comparison for The European Smaller Companies Trust PLC. For the full cash flow conversion analysis, see ESCT operating cash flow.

Year Quality Index Operating CF (GBX) Net Income YoY Change
2026 0.10x GBX10.89 Million GBX112.58 Million ▼ -92.7%
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 —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.