Smithson Investment Trust PLC (SSON) — Cash Flow Quality Index

Latest as of June 2025: 0.23x

Smithson Investment Trust PLC (SSON) has a Cash Flow Quality Index of 0.23x as of June 2025. Operating cash flow of GBX4.77 Million is below net income of GBX20.47 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore debt repayment capacity of Smithson Investment Trust PLC to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.23x
Operating CF / Net Income

Operating Cash Flow

GBX4.77 Million
GBX

Net Income

GBX20.47 Million
GBX

Data as of

Jun 2025
Most recent filing

Smithson Investment Trust PLC Cash Flow Quality Index (2019–2023)

Historical Cash Flow Quality Index for Smithson Investment Trust PLC across 4 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Smithson Investment Trust PLC (SSON) cash conversion ratio.

Annual Cash Flow Quality Index for Smithson Investment Trust PLC (2019–2023)

Year-by-year earnings quality comparison for Smithson Investment Trust PLC.

Year Quality Index Operating CF (GBX) Net Income YoY Change
2023 0.01x GBX3.37 Million GBX299.46 Million ▲ +167.6%
2021 -0.02x GBX-8.42 Million GBX506.25 Million ▼ -140.9%
2020 -0.01x GBX-3.44 Million GBX497.88 Million ▲ +90.0%
2019 -0.07x GBX-466.00K GBX6.75 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.