Abrdn UK Smaller Companies Growth Trust PLC (AUSC) - Net Assets

Latest as of June 2025: GBX359.19 Million GBX ≈ $43.70K USD

Based on the latest financial reports, Abrdn UK Smaller Companies Growth Trust PLC (AUSC) has net assets worth GBX359.19 Million GBX (≈ $43.70K USD) 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 ≈ $48.79K USD) and total liabilities (GBX41.80 Million ≈ $5.09K 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. Check Abrdn UK Smaller Companies Growth Trust (AUSC) liquid assets ratio to evaluate the company's liquid asset resilience ratio.

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. Also explore Abrdn UK Smaller Companies Growth Trust asset portfolio for the complete picture of this company's asset base.

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 valuation and market cap data, see AUSC market cap overview.

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.

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
Universal Biosensors Inc AU:UBI	$2.95 Million
MacDonald Mines Exploration Ltd V:BMK	$2.96 Million
Antler Gold Inc V:ANTL	$2.96 Million
Schroder Real Estate Investment Trust Ltd LSE:SREI	$2.96 Million
Colabor Group Inc. TO:GCL	$2.95 Million
Timah Resources Ltd AU:TML	$2.95 Million
Eastern Resources Ltd AU:EFE	$2.94 Million
Rocky Mountain Liquor Inc V:RUM	$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: 94.73x
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 700.83x to 94.73x 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	GBX493.00	x
2005-06-30	GBX0.86	GBX493.00	x
2006-06-30	GBX1.18	GBX493.00	x
2007-06-30	GBX0.79	GBX493.00	x
2008-06-30	GBX0.70	GBX493.00	x
2009-06-30	GBX1.08	GBX493.00	x
2010-06-30	GBX1.54	GBX493.00	x
2011-06-30	GBX2.46	GBX493.00	x
2012-06-30	GBX2.16	GBX493.00	x
2013-06-30	GBX2.53	GBX493.00	x
2014-06-30	GBX2.78	GBX493.00	x
2015-06-30	GBX3.06	GBX493.00	x
2016-06-30	GBX3.24	GBX493.00	x
2017-06-30	GBX4.38	GBX493.00	x
2018-06-30	GBX5.53	GBX493.00	x
2019-06-30	GBX5.80	GBX493.00	x
2020-06-30	GBX5.27	GBX493.00	x
2021-06-30	GBX7.32	GBX493.00	x
2022-06-30	GBX5.16	GBX493.00	x
2023-06-30	GBX4.67	GBX493.00	x
2024-06-30	GBX5.12	GBX493.00	x
2025-06-30	GBX5.20	GBX493.00	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: $745,852,800
Average return on equity (ROE) among peers: 2.99%

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	$2.95 Million
3I Infrastructure PLC (3IN)	$1.20 Billion	4.98%	0.15x	$42.14 Million
Albion Enterprise VCT PLC (AAEV)	$61.87 Million	11.55%	0.03x	$3.29 Million
abrdn Asian Income Fund Limited (AAIF)	$431.87 Million	14.17%	0.08x	$5.17 Million
Abrdn Asia Focus PLC (AAS)	$98.67 Million	9.82%	0.09x	$7.49 Million
Albion Technology & General VCT PLC (AATG)	$64.83 Million	5.63%	0.01x	$3.22 Million
Abrdn PLC (ABDN)	$4.56 Billion	10.22%	39.48x	$45.21 Million
Aberdeen Diversified Income and Growth Trust PLC (ADIG)	$426.87 Million	6.29%	0.20x	$450.86K
Aquila Energy Efficiency Trust PLC (AEET)	$69.67 Million	-2.91%	0.02x	$261.59K
Aquila European Renewables Income PLC (AERI)	$372.54 Million	-8.03%	0.00x	$79.35 Million
Artemis UK Future Leaders plc (AFL)	$174.91 Million	-21.80%	0.02x	$415.29

About Abrdn UK Smaller Companies Growth Trust PLC

LSE:AUSC UK Asset Management

Market Cap

$2.95 Million

GBX24.26 Billion GBX

Market Cap Rank

#29232 Global

#590 in UK

Share Price

GBX493.00

Change (1 day)

+0.31%

52-Week Range

GBX451.00 - GBX531.00

All Time High

GBX733.65