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 91.1% as of June 2026. This metric measures the proportion of total assets financed by shareholders' equity — total assets of GBX947.78 Million minus total liabilities of GBX84.81 Million yields net assets of GBX862.97 Million. A higher index indicates a stronger, lower-leverage balance sheet. Check ESCT cash flow quality index to evaluate the quality of earnings relative to operating cash generation.
Quality Index
Net Assets
Total Assets
Total Liabilities
The European Smaller Companies Trust PLC Net Asset Quality Index Over Time (2004–2026)
This chart shows how The European Smaller Companies Trust PLC's Net Asset Quality Index has evolved across 23 annual periods from 2004 to 2026. As of June 2026, the index stands at 91.1%, representing net assets of GBX862.97 Million against total assets of GBX947.78 Million GBX. See shareholders equity of The European Smaller Companies Trust PLC for net asset value and shareholders' equity analysis.
Annual Net Asset Quality Index for The European Smaller Companies Trust PLC (2004–2026)
The table below presents the year-by-year Net Asset Quality Index for The European Smaller Companies Trust PLC from 2004 to 2026, covering 23 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 ESCT market cap.
| Year | Quality Index | Net Assets (GBX) | Total Assets | Total Liabilities | Change (pp) |
|---|---|---|---|---|---|
| 2026 | 91.1% | GBX862.97 Million | GBX947.78 Million | GBX84.81 Million | ▼ -6.4 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 | — |