Nippon Active Value Fund Plc (NAVF) — Cash Flow Quality Index

Latest as of December 2025: 0.06x

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 how efficiently does Nippon Active Value Fund Plc generate cash to assess how effectively this company generates cash.

Cash Flow Quality Index

0.06x
Operating CF / Net Income

Operating Cash Flow

GBX2.02 Million
GBX

Net Income

GBX36.54 Million
GBX

Data as of

Dec 2025
Most recent filing

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. Check NAVF cash reinvestment to operating cash ratio to assess the company's total reinvestment commitment from operating cash flow.

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. For live market cap and the full company financial profile, see NAVF market cap.

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
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.