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. See British and American Investment Trust PL defensive liquidity buffer to measure how many days the company can operate on defensive assets alone.
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. Explore BAF cash flow metrics to assess how effectively this company generates cash.
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. For market capitalisation and the full company profile, see market value of British and American Investment Trust PL.
| 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 | — |