Abrdn UK Smaller Companies Growth Trust PLC Net Assets

Latest as of December 2025: GBX285.19 Million GBX ≈ $34.70K USD

Abrdn UK Smaller Companies Growth Trust PLC net assets. Based on the latest financial reports, Abrdn UK Smaller Companies Growth Trust PLC (AUSC) has net assets worth GBX285.19 Million GBX (≈ $34.70K USD) as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX327.44 Million ≈ $39.84K USD) and total liabilities (GBX42.25 Million ≈ $5.14K USD). 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. Also explore Abrdn UK Smaller Companies Growth Trust annual equity growth to track the company's year-over-year net asset growth rate.

Key Net Assets Metrics

Metric	Value
Current Net Assets	GBX285.19 Million
% of Total Assets	87.1%
Annual Growth Rate	10.12%
5-Year Change	-50.68%
10-Year Change	49.27%
Growth Volatility	26.68

Net Assets of Abrdn UK Smaller Companies Growth Trust PLC (2004–2025)

Net assets of Abrdn UK Smaller Companies Growth Trust PLC from 2004 to 2025. This chart illustrates how Abrdn UK Smaller Companies Growth Trust PLC's net assets have evolved over time, based on quarterly financial data. See AUSC net asset quality index to measure how much of total assets are equity-financed.

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. For live market cap and overall valuation, see market cap of Abrdn UK Smaller Companies Growth Trust .

Year	Net Assets	Change
2025-06-30	GBX359.19 Million ≈ $43.70K	-13.05%
2024-06-30	GBX413.09 Million ≈ $50.26K	-3.16%
2023-06-30	GBX426.59 Million ≈ $51.90K	-14.44%
2022-06-30	GBX498.61 Million ≈ $60.67K	-31.53%
2021-06-30	GBX728.25 Million ≈ $88.61K	+37.91%
2020-06-30	GBX528.08 Million ≈ $64.25K	-2.69%
2019-06-30	GBX542.69 Million ≈ $66.03K	+32.92%
2018-06-30	GBX408.27 Million ≈ $49.68K	+26.00%
2017-06-30	GBX324.02 Million ≈ $39.42K	+34.65%
2016-06-30	GBX240.63 Million ≈ $29.28K	-0.88%
2015-06-30	GBX242.78 Million ≈ $29.54K	+10.65%
2014-06-30	GBX219.42 Million ≈ $26.70K	+13.40%
2013-06-30	GBX193.48 Million ≈ $23.54K	+38.06%
2012-06-30	GBX140.15 Million ≈ $17.05K	-9.78%
2011-06-30	GBX155.33 Million ≈ $18.90K	+59.65%
2010-06-30	GBX97.30 Million ≈ $11.84K	+38.49%
2009-06-30	GBX70.26 Million ≈ $8.55K	+53.70%
2008-06-30	GBX45.71 Million ≈ $5.56K	-11.36%
2007-06-30	GBX51.57 Million ≈ $6.27K	-34.97%
2006-06-30	GBX79.30 Million ≈ $9.65K	+36.76%
2005-06-30	GBX57.98 Million ≈ $7.05K	+22.28%
2004-06-30	GBX47.42 Million ≈ $5.77K	--

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.

Abrdn UK Smaller Companies Growth Trust PLC Net Assets Breakdown (June 2025)

Abrdn UK Smaller Companies Growth Trust PLC net assets breakdown by equity component as of 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
Capital Drilling Ltd LSE:CAPD	$2.95 Million
Provaris Energy Ltd AU:PV1	$2.95 Million
Kingsland Minerals Ltd AU:KNG	$2.95 Million
AGS Transact Technologies Limited NSE:AGSTRA	$2.95 Million
CVC Income & Growth Limited LSE:CVCG	$2.94 Million
Cullen Resources Ltd AU:CUL	$2.94 Million
Eguana Technologies Inc V:EGT	$2.94 Million
Opthea Limited NASDAQ:OPTEY	$2.94 Million

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: 104.72x
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 774.75x to 104.72x 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	GBX545.00	x
2005-06-30	GBX0.86	GBX545.00	x
2006-06-30	GBX1.18	GBX545.00	x
2007-06-30	GBX0.79	GBX545.00	x
2008-06-30	GBX0.70	GBX545.00	x
2009-06-30	GBX1.08	GBX545.00	x
2010-06-30	GBX1.54	GBX545.00	x
2011-06-30	GBX2.46	GBX545.00	x
2012-06-30	GBX2.16	GBX545.00	x
2013-06-30	GBX2.53	GBX545.00	x
2014-06-30	GBX2.78	GBX545.00	x
2015-06-30	GBX3.06	GBX545.00	x
2016-06-30	GBX3.24	GBX545.00	x
2017-06-30	GBX4.38	GBX545.00	x
2018-06-30	GBX5.53	GBX545.00	x
2019-06-30	GBX5.80	GBX545.00	x
2020-06-30	GBX5.27	GBX545.00	x
2021-06-30	GBX7.32	GBX545.00	x
2022-06-30	GBX5.16	GBX545.00	x
2023-06-30	GBX4.67	GBX545.00	x
2024-06-30	GBX5.12	GBX545.00	x
2025-06-30	GBX5.20	GBX545.00	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: $779,959,000
Average return on equity (ROE) among peers: 9.61%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Abrdn UK Smaller Companies Growth Trust PLC (AUSC)	GBX285.19 Million	19.56%	0.15x	$2.95 Million
3I Infrastructure PLC (3IN)	$1.05 Billion	8.61%	0.19x	$44.33 Million
Albion Enterprise VCT PLC (AAEV)	$34.66 Million	4.31%	0.01x	$3.20 Million
abrdn Asian Income Fund Limited (AAIF)	$134.84 Million	12.81%	0.12x	$4.98 Million
Abrdn Asia Focus PLC (AAS)	$441.01 Million	6.12%	0.13x	$6.75 Million
Albion Technology & General VCT PLC (AATG)	$127.32 Million	3.41%	0.01x	$3.06 Million
Abrdn PLC (ABDN)	$5.04 Billion	4.70%	0.53x	$48.69 Million
Aberdeen Diversified Income and Growth Trust PLC (ADIG)	$382.54 Million	14.91%	0.21x	$450.86K
Aquila Energy Efficiency Trust PLC (AEET)	$94.28 Million	0.32%	0.01x	$217.99K
Aquila European Renewables Income PLC (AERI)	$417.44 Million	6.38%	0.01x	$64.28 Million
Artemis UK Future Leaders plc (AFL)	$80.20 Million	34.52%	0.07x	$464.11

About Abrdn UK Smaller Companies Growth Trust PLC

LSE:AUSC UK Asset Management

Market Cap

$2.95 Million

GBX24.21 Billion GBX

Market Cap Rank

#29494 Global

#599 in UK

Share Price

GBX545.00

Change (1 day)

+0.55%

52-Week Range

GBX451.00 - GBX545.00

All Time High

GBX733.65