The European Smaller Companies Trust PLC (ESCT) — Net Asset Quality Index
The European Smaller Companies Trust PLC (ESCT) has a Net Asset Quality Index of 94.3% as of December 2025. This metric measures the proportion of total assets financed by shareholders' equity — total assets of GBX890.78 Million minus total liabilities of GBX51.16 Million yields net assets of GBX839.62 Million. A higher index indicates a stronger, lower-leverage balance sheet. For live market cap and overall valuation, see The European Smaller Companies Trust PLC stock valuation.
Quality Index
Net Assets
Total Assets
Total Liabilities
The European Smaller Companies Trust PLC Net Asset Quality Index Over Time (2004–2025)
This chart shows how The European Smaller Companies Trust PLC's Net Asset Quality Index has evolved across 22 annual periods from 2004 to 2025. As of December 2025, the index stands at 94.3%, representing net assets of GBX839.62 Million against total assets of GBX890.78 Million GBX. See The European Smaller Companies Trust PLC shareholders equity for net asset value and shareholders' equity analysis.
Annual Net Asset Quality Index for The European Smaller Companies Trust PLC (2004–2025)
The table below presents the year-by-year Net Asset Quality Index for The European Smaller Companies Trust PLC from 2004 to 2025, covering 22 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 ESCT 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 | 97.4% | GBX510.68 Million | GBX524.04 Million | GBX13.36 Million | ▲ +7.9 pp |
| 2024 | 89.6% | GBX798.59 Million | GBX891.66 Million | GBX93.07 Million | ▲ +1.9 pp |
| 2023 | 87.6% | GBX738.64 Million | GBX843.07 Million | GBX104.43 Million | ▼ -1.5 pp |
| 2022 | 89.1% | GBX652.46 Million | GBX732.44 Million | GBX79.97 Million | ▼ -0.6 pp |
| 2021 | 89.7% | GBX840.67 Million | GBX936.91 Million | GBX96.24 Million | ▼ -0.9 pp |
| 2020 | 90.6% | GBX523.37 Million | GBX577.60 Million | GBX54.22 Million | ▲ +1.6 pp |
| 2019 | 89.1% | GBX521.02 Million | GBX585.02 Million | GBX64.00 Million | ▼ -2.4 pp |
| 2018 | 91.4% | GBX574.59 Million | GBX628.35 Million | GBX53.76 Million | ▲ +0.3 pp |
| 2017 | 91.1% | GBX569.46 Million | GBX625.00 Million | GBX55.55 Million | ▲ +0.1 pp |
| 2016 | 91.0% | GBX377.68 Million | GBX414.89 Million | GBX37.21 Million | ▲ +2.7 pp |
| 2015 | 88.3% | GBX337.64 Million | GBX382.20 Million | GBX44.56 Million | ▲ +2.0 pp |
| 2014 | 86.3% | GBX325.68 Million | GBX377.20 Million | GBX51.52 Million | ▼ -0.7 pp |
| 2013 | 87.0% | GBX246.12 Million | GBX282.76 Million | GBX36.64 Million | ▼ -3.4 pp |
| 2012 | 90.4% | GBX185.01 Million | GBX204.57 Million | GBX19.57 Million | ▼ -6.2 pp |
| 2011 | 96.6% | GBX264.41 Million | GBX273.73 Million | GBX9.32 Million | ▼ -1.0 pp |
| 2010 | 97.6% | GBX199.48 Million | GBX204.33 Million | GBX4.85 Million | ▼ -0.5 pp |
| 2009 | 98.1% | GBX215.40 Million | GBX219.49 Million | GBX4.09 Million | ▲ +4.1 pp |
| 2008 | 94.1% | GBX331.85 Million | GBX352.81 Million | GBX20.95 Million | ▲ +0.7 pp |
| 2007 | 93.3% | GBX460.08 Million | GBX492.96 Million | GBX32.88 Million | ▼ -3.8 pp |
| 2006 | 97.2% | GBX365.43 Million | GBX376.15 Million | GBX10.71 Million | ▲ +3.3 pp |
| 2005 | 93.9% | GBX294.87 Million | GBX314.06 Million | GBX19.20 Million | ▼ -4.6 pp |
| 2004 | 98.5% | GBX339.99 Million | GBX345.05 Million | GBX5.06 Million | — |