Baillie Gifford Japan Trust (BGFD) — Net Asset Quality Index
Baillie Gifford Japan Trust (BGFD) has a Net Asset Quality Index of 87.2% as of February 2026. This metric measures the proportion of total assets financed by shareholders' equity — total assets of GBX899.13 Million minus total liabilities of GBX114.78 Million yields net assets of GBX784.35 Million. A higher index indicates a stronger, lower-leverage balance sheet. Check Baillie Gifford Japan Trust (BGFD) cash earnings ratio to evaluate the quality of earnings relative to operating cash generation.
Quality Index
Net Assets
Total Assets
Total Liabilities
Baillie Gifford Japan Trust Net Asset Quality Index Over Time (2000–2025)
This chart shows how Baillie Gifford Japan Trust's Net Asset Quality Index has evolved across 26 annual periods from 2000 to 2025. As of February 2026, the index stands at 87.2%, representing net assets of GBX784.35 Million against total assets of GBX899.13 Million GBX. See BGFD net asset value for net asset value and shareholders' equity analysis.
Annual Net Asset Quality Index for Baillie Gifford Japan Trust (2000–2025)
The table below presents the year-by-year Net Asset Quality Index for Baillie Gifford Japan Trust 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 live market cap and overall valuation, see Baillie Gifford Japan Trust market cap and net worth.
| Year | Quality Index | Net Assets (GBX) | Total Assets | Total Liabilities | Change (pp) |
|---|---|---|---|---|---|
| 2025 | 86.8% | GBX788.15 Million | GBX907.76 Million | GBX119.61 Million | ▲ +3.2 pp |
| 2024 | 83.7% | GBX748.38 Million | GBX894.51 Million | GBX146.13 Million | ▼ -0.9 pp |
| 2023 | 84.6% | GBX732.96 Million | GBX866.33 Million | GBX133.36 Million | ▲ +0.8 pp |
| 2022 | 83.8% | GBX791.01 Million | GBX943.56 Million | GBX152.55 Million | ▼ -3.0 pp |
| 2021 | 86.8% | GBX955.40 Million | GBX1.10 Billion | GBX144.67 Million | ▲ +3.4 pp |
| 2020 | 83.5% | GBX772.39 Million | GBX925.41 Million | GBX153.02 Million | ▼ -1.5 pp |
| 2019 | 85.0% | GBX732.11 Million | GBX861.46 Million | GBX129.35 Million | ▼ -1.5 pp |
| 2018 | 86.5% | GBX756.10 Million | GBX874.53 Million | GBX118.43 Million | ▼ -0.2 pp |
| 2017 | 86.6% | GBX575.22 Million | GBX663.97 Million | GBX88.75 Million | ▲ +2.1 pp |
| 2016 | 84.5% | GBX425.00 Million | GBX502.82 Million | GBX77.83 Million | ▼ -0.8 pp |
| 2015 | 85.3% | GBX323.15 Million | GBX378.65 Million | GBX55.50 Million | ▲ +0.1 pp |
| 2014 | 85.2% | GBX248.71 Million | GBX291.88 Million | GBX43.16 Million | ▲ +0.4 pp |
| 2013 | 84.8% | GBX210.38 Million | GBX248.00 Million | GBX37.63 Million | ▲ +3.2 pp |
| 2012 | 81.6% | GBX134.59 Million | GBX164.97 Million | GBX30.39 Million | ▼ -0.6 pp |
| 2011 | 82.2% | GBX133.71 Million | GBX162.64 Million | GBX28.93 Million | ▲ +1.6 pp |
| 2010 | 80.6% | GBX116.13 Million | GBX144.06 Million | GBX27.92 Million | ▼ -1.7 pp |
| 2009 | 82.3% | GBX115.29 Million | GBX140.10 Million | GBX24.81 Million | ▲ +1.9 pp |
| 2008 | 80.4% | GBX111.39 Million | GBX138.59 Million | GBX27.20 Million | ▼ -2.9 pp |
| 2007 | 83.2% | GBX136.17 Million | GBX163.60 Million | GBX27.43 Million | ▼ -0.9 pp |
| 2006 | 84.1% | GBX147.68 Million | GBX175.53 Million | GBX27.86 Million | ▲ +1.3 pp |
| 2005 | 82.8% | GBX123.10 Million | GBX148.61 Million | GBX25.52 Million | ▼ -0.5 pp |
| 2004 | 83.3% | GBX103.82 Million | GBX124.59 Million | GBX20.77 Million | ▲ +2.3 pp |
| 2003 | 81.0% | GBX86.58 Million | GBX106.88 Million | GBX20.30 Million | ▼ -3.2 pp |
| 2002 | 84.2% | GBX78.50 Million | GBX93.27 Million | GBX14.77 Million | ▼ -4.5 pp |
| 2001 | 88.7% | GBX95.55 Million | GBX107.75 Million | GBX12.20 Million | ▲ +2.7 pp |
| 2000 | 86.0% | GBX165.31 Million | GBX192.21 Million | GBX26.90 Million | — |