Nippon Active Value Fund Plc (NAVF) — Cash Flow Quality Index
Nippon Active Value Fund Plc (NAVF) has a Cash Flow Quality Index of 0.06x as of December 2025. Operating cash flow of GBX2.02 Million is below net income of GBX36.54 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore NAVF operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Nippon Active Value Fund Plc Cash Flow Quality Index (2020–2025)
Historical Cash Flow Quality Index for Nippon Active Value Fund Plc across 6 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see NAVF cash flow conversion.
Annual Cash Flow Quality Index for Nippon Active Value Fund Plc (2020–2025)
Year-by-year earnings quality comparison for Nippon Active Value Fund Plc.
| Year | Quality Index | Operating CF (GBX) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 0.09x | GBX5.68 Million | GBX65.26 Million | ▲ +140.6% |
| 2024 | 0.04x | GBX1.79 Million | GBX49.44 Million | ▲ +236.0% |
| 2023 | -0.03x | GBX-1.28 Million | GBX48.06 Million | ▼ -103.8% |
| 2022 | 0.70x | GBX3.98 Million | GBX5.64 Million | ▲ +3577.8% |
| 2021 | -0.02x | GBX-539.00K | GBX26.62 Million | ▲ +85.4% |
| 2020 | -0.14x | GBX-1.97 Million | GBX14.19 Million | — |