Abrdn UK Smaller Companies Growth Trust PLC
abrdn UK Smaller Companies Growth Trust plc is a closed-ended equity mutual fund launched by Standard Life Investments Limited. The fund is managed by Standard Life Investments (Corporate Funds) Limited. It invests in the public equity markets of the United Kingdom. The fund seeks to invest in stocks of companies operating across diversified sectors. It primarily invests in stocks of mid and smal… Read more
Abrdn UK Smaller Companies Growth Trust PLC (AUSC) - Net Assets
Latest net assets as of June 2025: GBX359.19 Million GBX
Based on the latest financial reports, Abrdn UK Smaller Companies Growth Trust PLC (AUSC) has net assets worth GBX359.19 Million GBX as of June 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX401.00 Million) and total liabilities (GBX41.80 Million). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | GBX359.19 Million |
| % of Total Assets | 89.58% |
| Annual Growth Rate | 10.12% |
| 5-Year Change | -50.68% |
| 10-Year Change | 49.27% |
| Growth Volatility | 26.68 |
Abrdn UK Smaller Companies Growth Trust PLC - Net Assets Trend (2004–2025)
This chart illustrates how Abrdn UK Smaller Companies Growth Trust PLC's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Abrdn UK Smaller Companies Growth Trust PLC (2004–2025)
The table below shows the annual net assets of Abrdn UK Smaller Companies Growth Trust PLC from 2004 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-06-30 | GBX359.19 Million | -13.05% |
| 2024-06-30 | GBX413.09 Million | -3.16% |
| 2023-06-30 | GBX426.59 Million | -14.44% |
| 2022-06-30 | GBX498.61 Million | -31.53% |
| 2021-06-30 | GBX728.25 Million | +37.91% |
| 2020-06-30 | GBX528.08 Million | -2.69% |
| 2019-06-30 | GBX542.69 Million | +32.92% |
| 2018-06-30 | GBX408.27 Million | +26.00% |
| 2017-06-30 | GBX324.02 Million | +34.65% |
| 2016-06-30 | GBX240.63 Million | -0.88% |
| 2015-06-30 | GBX242.78 Million | +10.65% |
| 2014-06-30 | GBX219.42 Million | +13.40% |
| 2013-06-30 | GBX193.48 Million | +38.06% |
| 2012-06-30 | GBX140.15 Million | -9.78% |
| 2011-06-30 | GBX155.33 Million | +59.65% |
| 2010-06-30 | GBX97.30 Million | +38.49% |
| 2009-06-30 | GBX70.26 Million | +53.70% |
| 2008-06-30 | GBX45.71 Million | -11.36% |
| 2007-06-30 | GBX51.57 Million | -34.97% |
| 2006-06-30 | GBX79.30 Million | +36.76% |
| 2005-06-30 | GBX57.98 Million | +22.28% |
| 2004-06-30 | GBX47.42 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Abrdn UK Smaller Companies Growth Trust PLC's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have grown by 16300800000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (June 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | GBX163.01 Million | 45.38% |
| Common Stock | GBX15.45 Million | 4.30% |
| Other Comprehensive Income | GBX10.59 Million | 2.95% |
| Other Components | GBX170.15 Million | 47.37% |
| Total Equity | GBX359.19 Million | 100.00% |
Abrdn UK Smaller Companies Growth Trust PLC Competitors by Market Cap
The table below lists competitors of Abrdn UK Smaller Companies Growth Trust PLC ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Beltone Holding
EGX:BTFH
|
$532.97 |
|
SOLOMON SYSTECH
MU:RZF
|
$533.86 |
|
Mahanna Islamic Inde
KAR:MIIETF
|
$534.39 |
|
CANADA ZINC METALS
MU:M9R
|
$535.00 |
|
Norman Broadbent Plc
LSE:NBB
|
$531.83 |
|
M. K. Proteins Limited
NSE:MKPL
|
$531.75 |
|
BIQI International Holdings Corp
PINK:BIQIF
|
$530.50 |
|
CT Private Equity Trust PLC
LSE:CTPE
|
$530.46 |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Abrdn UK Smaller Companies Growth Trust PLC's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 413,089,000 to 359,195,000, a change of -53,894,000 (-13.0%).
- Net income of 17,143,000 contributed positively to equity growth.
- Dividend payments of 8,423,000 reduced retained earnings.
- Share repurchases of 62,770,000 reduced equity.
- Other comprehensive income increased equity by 3,121,999.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | GBX17.14 Million | +4.77% |
| Dividends Paid | GBX8.42 Million | -2.34% |
| Share Repurchases | GBX62.77 Million | -17.48% |
| Other Comprehensive Income | GBX3.12 Million | +0.87% |
| Other Changes | GBX-2.97 Million | -0.83% |
| Total Change | GBX- | -13.05% |
Book Value vs Market Value Analysis
This analysis compares Abrdn UK Smaller Companies Growth Trust PLC's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 92.61x
- The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
- The price-to-book ratio has decreased from 685.20x to 92.61x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2004-06-30 | GBX0.70 | GBX482.00 | x |
| 2005-06-30 | GBX0.86 | GBX482.00 | x |
| 2006-06-30 | GBX1.18 | GBX482.00 | x |
| 2007-06-30 | GBX0.79 | GBX482.00 | x |
| 2008-06-30 | GBX0.70 | GBX482.00 | x |
| 2009-06-30 | GBX1.08 | GBX482.00 | x |
| 2010-06-30 | GBX1.54 | GBX482.00 | x |
| 2011-06-30 | GBX2.46 | GBX482.00 | x |
| 2012-06-30 | GBX2.16 | GBX482.00 | x |
| 2013-06-30 | GBX2.53 | GBX482.00 | x |
| 2014-06-30 | GBX2.78 | GBX482.00 | x |
| 2015-06-30 | GBX3.06 | GBX482.00 | x |
| 2016-06-30 | GBX3.24 | GBX482.00 | x |
| 2017-06-30 | GBX4.38 | GBX482.00 | x |
| 2018-06-30 | GBX5.53 | GBX482.00 | x |
| 2019-06-30 | GBX5.80 | GBX482.00 | x |
| 2020-06-30 | GBX5.27 | GBX482.00 | x |
| 2021-06-30 | GBX7.32 | GBX482.00 | x |
| 2022-06-30 | GBX5.16 | GBX482.00 | x |
| 2023-06-30 | GBX4.67 | GBX482.00 | x |
| 2024-06-30 | GBX5.12 | GBX482.00 | x |
| 2025-06-30 | GBX5.20 | GBX482.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Abrdn UK Smaller Companies Growth Trust PLC utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 4.77%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 84.17%
- • Asset Turnover: 0.05x
- • Equity Multiplier: 1.12x
- Recent ROE (4.77%) is below the historical average (10.34%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2004 | 19.56% | 79.49% | 0.17x | 1.43x | GBX4.53 Million |
| 2005 | 18.28% | 82.24% | 0.17x | 1.35x | GBX4.80 Million |
| 2006 | 27.56% | 89.49% | 0.25x | 1.25x | GBX13.93 Million |
| 2007 | 33.14% | 87.01% | 0.31x | 1.21x | GBX11.93 Million |
| 2008 | -10.92% | 0.00% | -0.04x | 1.08x | GBX-9.56 Million |
| 2009 | -10.34% | 0.00% | -0.09x | 1.09x | GBX-14.29 Million |
| 2010 | 29.27% | 94.88% | 0.30x | 1.03x | GBX18.75 Million |
| 2011 | 35.02% | 95.97% | 0.31x | 1.16x | GBX38.87 Million |
| 2012 | -9.78% | 0.00% | -0.07x | 1.17x | GBX-27.72 Million |
| 2013 | 26.64% | 98.95% | 0.24x | 1.13x | GBX32.20 Million |
| 2014 | 7.07% | 96.01% | 0.07x | 1.11x | GBX-6.42 Million |
| 2015 | 13.35% | 98.01% | 0.13x | 1.08x | GBX8.13 Million |
| 2016 | 3.99% | 93.60% | 0.04x | 1.07x | GBX-14.46 Million |
| 2017 | 26.68% | 99.25% | 0.26x | 1.04x | GBX54.04 Million |
| 2018 | 18.51% | 98.87% | 0.18x | 1.07x | GBX34.76 Million |
| 2019 | -0.37% | 0.00% | 0.00x | 1.05x | GBX-56.30 Million |
| 2020 | -0.64% | 0.00% | 0.00x | 1.05x | GBX-56.17 Million |
| 2021 | 29.69% | 416.23% | 0.07x | 1.09x | GBX143.41 Million |
| 2022 | -38.59% | -428.89% | 0.08x | 1.09x | GBX-242.27 Million |
| 2023 | -9.04% | -294.57% | 0.03x | 1.07x | GBX-81.21 Million |
| 2024 | 13.69% | 90.72% | 0.14x | 1.10x | GBX15.23 Million |
| 2025 | 4.77% | 84.17% | 0.05x | 1.12x | GBX-18.78 Million |
Industry Comparison
This section compares Abrdn UK Smaller Companies Growth Trust PLC's net assets metrics with peer companies in the Asset Management industry.
Industry Context
- Industry: Asset Management
- Average net assets among peers: $395,694,700
- Average return on equity (ROE) among peers: -81.73%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Abrdn UK Smaller Companies Growth Trust PLC (AUSC) | GBX359.19 Million | 19.56% | 0.12x | $532.74 |
| 3I Infrastructure PLC (3IN) | $1.09 Billion | 8.57% | 0.18x | $396.99K |
| 450 PLC (450) | $1.30 Million | -791.13% | 5.03x | $1.71K |
| abrdn Asian Income Fund Limited (AAIF) | $431.48 Million | 11.10% | 0.09x | $315.37 |
| Abrdn Asia Focus PLC (AAS) | $464.40 Million | -2.37% | 0.15x | $434.78 |
| Albion Technology & General VCT PLC (AATG) | $34.46 Million | 4.41% | 0.01x | $78.71 |
| Aberdeen Diversified Income and Growth Trust PLC (ADIG) | $492.42 Million | 0.00% | 0.32x | $16.61 |
| Aquila Energy Efficiency Trust PLC (AEET) | $97.38 Million | -0.64% | 0.00x | $2.38K |
| Aquila European Renewables Income PLC (AERI) | $320.23 Million | -9.29% | 0.00x | $2.45K |
| Artemis UK Future Leaders plc (AFL) | $84.35 Million | -40.52% | 0.02x | $401.26 |
| AVI Global Trust PLC (AGT) | $938.94 Million | 2.59% | 0.12x | $2.83 Million |