JPmorgan US Smaller Companies Investment Trust PLC (JUSC) — Cash Flow Quality Index
JPmorgan US Smaller Companies Investment Trust PLC (JUSC) has a Cash Flow Quality Index of -0.96x as of December 2025. Operating cash flow of GBX-2.39 Million is below net income of GBX2.50 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore JUSC debt coverage from operations to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
JPmorgan US Smaller Companies Investment Trust PLC Cash Flow Quality Index (2011–2024)
Historical Cash Flow Quality Index for JPmorgan US Smaller Companies Investment Trust PLC across 11 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see JUSC cash flow conversion.
Annual Cash Flow Quality Index for JPmorgan US Smaller Companies Investment Trust PLC (2011–2024)
Year-by-year earnings quality comparison for JPmorgan US Smaller Companies Investment Trust PLC.
| Year | Quality Index | Operating CF (GBX) | Net Income | YoY Change |
|---|---|---|---|---|
| 2024 | 0.02x | GBX733.00K | GBX29.99 Million | ▼ -72.8% |
| 2023 | 0.09x | GBX1.25 Million | GBX13.94 Million | ▲ +2357.2% |
| 2021 | 0.00x | GBX-176.00K | GBX44.26 Million | ▼ -173.4% |
| 2020 | 0.01x | GBX174.00K | GBX32.11 Million | ▲ +276.6% |
| 2019 | 0.00x | GBX-128.00K | GBX41.72 Million | ▲ +34.6% |
| 2016 | 0.00x | GBX-239.00K | GBX50.98 Million | ▲ +79.1% |
| 2015 | -0.02x | GBX-96.00K | GBX4.29 Million | ▲ +36.9% |
| 2014 | -0.04x | GBX-412.00K | GBX11.61 Million | ▲ +1.6% |
| 2013 | -0.04x | GBX-838.00K | GBX23.22 Million | ▼ -41.8% |
| 2012 | -0.03x | GBX-175.00K | GBX6.88 Million | ▲ +96.8% |
| 2011 | -0.81x | GBX-591.00K | GBX733.00K | — |