North Atlantic Smaller Companies Investment Trust PLC (NAS) — Cash Flow Quality Index
North Atlantic Smaller Companies Investment Trust PLC (NAS) has a Cash Flow Quality Index of 0.09x as of July 2025. Operating cash flow of GBX3.78 Million is below net income of GBX44.29 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore North Atlantic Smaller Companies Investm debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
North Atlantic Smaller Companies Investment Trust PLC Cash Flow Quality Index (2013–2025)
Historical Cash Flow Quality Index for North Atlantic Smaller Companies Investment Trust PLC across 12 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see NAS operating cash flow.
Annual Cash Flow Quality Index for North Atlantic Smaller Companies Investment Trust PLC (2013–2025)
Year-by-year earnings quality comparison for North Atlantic Smaller Companies Investment Trust PLC.
| Year | Quality Index | Operating CF (GBX) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.24x | GBX10.17 Million | GBX41.93 Million | ▼ -94.4% |
| 2024 | 4.33x | GBX9.44 Million | GBX2.18 Million | ▲ +10909.9% |
| 2022 | -0.04x | GBX-2.60 Million | GBX64.93 Million | ▼ -205.0% |
| 2021 | -0.01x | GBX-1.71 Million | GBX130.09 Million | ▼ -232.6% |
| 2020 | 0.01x | GBX980.00K | GBX98.85 Million | ▲ +3801.4% |
| 2019 | 0.00x | GBX9.00K | GBX35.42 Million | ▼ -99.2% |
| 2018 | 0.03x | GBX2.16 Million | GBX70.83 Million | ▲ +141.7% |
| 2017 | -0.07x | GBX-2.34 Million | GBX32.05 Million | ▼ -188.4% |
| 2016 | -0.03x | GBX-1.78 Million | GBX70.36 Million | ▲ +86.6% |
| 2015 | -0.19x | GBX-6.79 Million | GBX36.05 Million | ▼ -1622.4% |
| 2014 | -0.01x | GBX-649.00K | GBX59.33 Million | ▼ -23.3% |
| 2013 | -0.01x | GBX-414.00K | GBX46.66 Million | — |