British and American Investment Trust PLC (BAF) — Net Asset Quality Index
British and American Investment Trust PLC (BAF) has a Net Asset Quality Index of 24.8% as of December 2025. This metric measures the proportion of total assets financed by shareholders' equity — total assets of GBX9.33 Million minus total liabilities of GBX7.02 Million yields net assets of GBX2.31 Million. A higher index indicates a stronger, lower-leverage balance sheet. Read British and American Investment Trust PL (BAF) financial obligations for a breakdown of total debt and financial obligations.
Quality Index
Net Assets
Total Assets
Total Liabilities
British and American Investment Trust PLC Net Asset Quality Index Over Time (2000–2025)
This chart shows how British and American Investment Trust PLC's Net Asset Quality Index has evolved across 26 annual periods from 2000 to 2025. As of December 2025, the index stands at 24.8%, representing net assets of GBX2.31 Million against total assets of GBX9.33 Million GBX. For live market cap and overall valuation, see how much is British and American Investment Trust PL worth.
Annual Net Asset Quality Index for British and American Investment Trust PLC (2000–2025)
The table below presents the year-by-year Net Asset Quality Index for British and American Investment Trust PLC from 2000 to 2025, covering 26 annual filings. Each row shows total assets, total liabilities, net assets, the quality index percentage, and the change in percentage points compared to the prior year. Check BAF strategic asset allocation to assess the company's strategic physical and investment asset allocation.
| Year | Quality Index | Net Assets (GBX) | Total Assets | Total Liabilities | Change (pp) |
|---|---|---|---|---|---|
| 2025 | 24.8% | GBX2.31 Million | GBX9.33 Million | GBX7.02 Million | ▼ -19.9 pp |
| 2024 | 44.7% | GBX5.95 Million | GBX13.32 Million | GBX7.36 Million | ▲ +7.0 pp |
| 2023 | 37.7% | GBX4.51 Million | GBX11.96 Million | GBX7.45 Million | ▼ -13.7 pp |
| 2022 | 51.4% | GBX7.09 Million | GBX13.80 Million | GBX6.71 Million | ▲ +1.4 pp |
| 2021 | 50.0% | GBX6.73 Million | GBX13.45 Million | GBX6.72 Million | ▲ +2.5 pp |
| 2020 | 47.5% | GBX6.72 Million | GBX14.15 Million | GBX7.43 Million | ▲ +7.2 pp |
| 2019 | 40.3% | GBX6.50 Million | GBX16.13 Million | GBX9.63 Million | ▼ -4.5 pp |
| 2018 | 44.9% | GBX7.92 Million | GBX17.65 Million | GBX9.73 Million | ▼ -16.2 pp |
| 2017 | 61.0% | GBX15.53 Million | GBX25.45 Million | GBX9.92 Million | ▼ -10.7 pp |
| 2016 | 71.8% | GBX22.68 Million | GBX31.60 Million | GBX8.92 Million | ▲ +6.4 pp |
| 2015 | 65.4% | GBX30.21 Million | GBX46.22 Million | GBX16.01 Million | ▼ -10.9 pp |
| 2014 | 76.2% | GBX27.13 Million | GBX35.58 Million | GBX8.45 Million | ▼ -17.5 pp |
| 2013 | 93.7% | GBX30.02 Million | GBX32.03 Million | GBX2.00 Million | ▲ +4.9 pp |
| 2012 | 88.9% | GBX23.34 Million | GBX26.27 Million | GBX2.93 Million | ▼ -4.3 pp |
| 2011 | 93.2% | GBX23.43 Million | GBX25.14 Million | GBX1.71 Million | ▼ -0.4 pp |
| 2010 | 93.6% | GBX32.20 Million | GBX34.40 Million | GBX2.20 Million | ▼ -4.0 pp |
| 2009 | 97.6% | GBX31.04 Million | GBX31.81 Million | GBX777.00K | ▲ +2.8 pp |
| 2008 | 94.8% | GBX28.19 Million | GBX29.74 Million | GBX1.55 Million | ▼ -2.3 pp |
| 2007 | 97.1% | GBX39.64 Million | GBX40.82 Million | GBX1.18 Million | ▼ -2.2 pp |
| 2006 | 99.3% | GBX47.65 Million | GBX47.98 Million | GBX336.00K | ▲ +12.0 pp |
| 2005 | 87.3% | GBX42.77 Million | GBX49.01 Million | GBX6.25 Million | ▼ -12.3 pp |
| 2004 | 99.6% | GBX37.87 Million | GBX38.02 Million | GBX155.00K | ▲ +2.5 pp |
| 2003 | 97.1% | GBX33.24 Million | GBX34.23 Million | GBX981.00K | ▲ +3.0 pp |
| 2002 | 94.2% | GBX28.74 Million | GBX30.52 Million | GBX1.78 Million | ▼ -0.8 pp |
| 2001 | 95.0% | GBX38.80 Million | GBX40.86 Million | GBX2.06 Million | ▼ -0.9 pp |
| 2000 | 95.9% | GBX49.42 Million | GBX51.55 Million | GBX2.14 Million | — |