Scottish Mortgage Investment Trust plc (SMT) — Cash Flow Quality Index

Latest as of September 2025: -0.01x

Scottish Mortgage Investment Trust plc (SMT) has a Cash Flow Quality Index of -0.01x as of September 2025. Operating cash flow of GBX-27.21 Million is below net income of GBX2.66 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore SMT long-term asset investment ratio to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

-0.01x
Operating CF / Net Income

Operating Cash Flow

GBX-27.21 Million
GBX

Net Income

GBX2.66 Billion
GBX

Data as of

Sep 2025
Most recent filing

Scottish Mortgage Investment Trust plc Cash Flow Quality Index (2013–2025)

Historical Cash Flow Quality Index for Scottish Mortgage Investment Trust plc across 10 annual periods. Values consistently above 1.0x indicate high-quality earnings. Check SMT intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for Scottish Mortgage Investment Trust plc (2013–2025)

Year-by-year earnings quality comparison for Scottish Mortgage Investment Trust plc. For live market cap and the full company financial profile, see Scottish Mortgage Investment Trust plc (SMT) total market value.

Year Quality Index Operating CF (GBX) Net Income YoY Change
2025 -0.07x GBX-82.46 Million GBX1.22 Billion ▼ -47.6%
2024 -0.05x GBX-62.39 Million GBX1.37 Billion ▼ -626.4%
2021 -0.01x GBX-57.96 Million GBX9.22 Billion ▲ +80.7%
2020 -0.03x GBX-31.71 Million GBX974.27 Million ▼ -23.6%
2019 -0.03x GBX-23.26 Million GBX883.46 Million ▼ -227.6%
2018 -0.01x GBX-9.73 Million GBX1.21 Billion ▲ +1.8%
2017 -0.01x GBX-10.65 Million GBX1.30 Billion ▼ -168.5%
2015 0.01x GBX8.85 Million GBX740.97 Million ▼ -65.8%
2014 0.03x GBX17.19 Million GBX492.68 Million ▼ -61.4%
2013 0.09x GBX25.60 Million GBX283.49 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.