The Global Smaller Companies Trust Plc (GSCT) — Cash Flow Quality Index
The Global Smaller Companies Trust Plc (GSCT) has a Cash Flow Quality Index of 0.09x as of April 2026. Operating cash flow of GBX2.97 Million is below net income of GBX33.12 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore The Global Smaller Companies Trust Plc (GSCT) 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 Global Smaller Companies Trust Plc Cash Flow Quality Index (2012–2026)
Historical Cash Flow Quality Index for The Global Smaller Companies Trust Plc across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see The Global Smaller Companies Trust Plc (GSCT) cash flow conversion.
Annual Cash Flow Quality Index for The Global Smaller Companies Trust Plc (2012–2026)
Year-by-year earnings quality comparison for The Global Smaller Companies Trust Plc.
| Year | Quality Index | Operating CF (GBX) | Net Income | YoY Change |
|---|---|---|---|---|
| 2026 | 0.06x | GBX8.13 Million | GBX146.76 Million | ▼ -61.2% |
| 2024 | 0.14x | GBX9.65 Million | GBX67.59 Million | ▲ +1145.0% |
| 2021 | 0.01x | GBX3.77 Million | GBX329.01 Million | ▼ -94.1% |
| 2019 | 0.19x | GBX6.27 Million | GBX32.38 Million | ▲ +161.8% |
| 2018 | 0.07x | GBX5.34 Million | GBX72.12 Million | ▲ +259.8% |
| 2017 | 0.02x | GBX3.45 Million | GBX167.84 Million | ▼ -84.4% |
| 2016 | 0.13x | GBX2.62 Million | GBX19.85 Million | ▲ +118.5% |
| 2015 | 0.06x | GBX4.46 Million | GBX73.90 Million | ▲ +94.8% |
| 2014 | 0.03x | GBX1.38 Million | GBX44.64 Million | ▲ +33.1% |
| 2013 | 0.02x | GBX1.70 Million | GBX73.14 Million | ▼ -98.3% |
| 2012 | 1.35x | GBX2.20 Million | GBX1.63 Million | — |