Baillie Gifford Japan Trust (BGFD) - Net Assets

Latest as of August 2025: GBX788.15 Million GBX ≈ $95.89K USD

Based on the latest financial reports, Baillie Gifford Japan Trust (BGFD) has net assets worth GBX788.15 Million GBX (≈ $95.89K USD) as of August 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX907.76 Million ≈ $110.45K USD) and total liabilities (GBX119.61 Million ≈ $14.55K 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. Read Baillie Gifford Japan Trust balance sheet liabilities for a breakdown of total debt and financial obligations.

Key Net Assets Metrics

Metric Value
Current Net Assets GBX788.15 Million
% of Total Assets 86.82%
Annual Growth Rate 6.45%
5-Year Change -17.51%
10-Year Change 85.45%
Growth Volatility 20.74

Baillie Gifford Japan Trust - Net Assets Trend (2000–2025)

This chart illustrates how Baillie Gifford Japan Trust's net assets have evolved over time, based on quarterly financial data. Also explore Baillie Gifford Japan Trust total assets for the complete picture of this company's asset base.

Annual Net Assets for Baillie Gifford Japan Trust (2000–2025)

The table below shows the annual net assets of Baillie Gifford Japan Trust from 2000 to 2025. For live valuation and market cap data, see BGFD company net worth.

Year Net Assets Change
2025-08-31 GBX788.15 Million
≈ $95.89K		 +5.31%
2024-08-31 GBX748.38 Million
≈ $91.06K		 +2.10%
2023-08-31 GBX732.96 Million
≈ $89.18K		 -7.34%
2022-08-31 GBX791.01 Million
≈ $96.24K		 -17.21%
2021-08-31 GBX955.40 Million
≈ $116.24K		 +23.69%
2020-08-31 GBX772.39 Million
≈ $93.98K		 +5.50%
2019-08-31 GBX732.11 Million
≈ $89.08K		 -3.17%
2018-08-31 GBX756.10 Million
≈ $92.00K		 +31.45%
2017-08-31 GBX575.22 Million
≈ $69.99K		 +35.35%
2016-08-31 GBX425.00 Million
≈ $51.71K		 +31.52%
2015-08-31 GBX323.15 Million
≈ $39.32K		 +29.93%
2014-08-31 GBX248.71 Million
≈ $30.26K		 +18.22%
2013-08-31 GBX210.38 Million
≈ $25.60K		 +56.31%
2012-08-31 GBX134.59 Million
≈ $16.38K		 +0.66%
2011-08-31 GBX133.71 Million
≈ $16.27K		 +15.13%
2010-08-31 GBX116.13 Million
≈ $14.13K		 +0.73%
2009-08-31 GBX115.29 Million
≈ $14.03K		 +3.50%
2008-08-31 GBX111.39 Million
≈ $13.55K		 -18.20%
2007-08-31 GBX136.17 Million
≈ $16.57K		 -7.79%
2006-08-31 GBX147.68 Million
≈ $17.97K		 +19.97%
2005-08-31 GBX123.10 Million
≈ $14.98K		 +18.57%
2004-08-31 GBX103.82 Million
≈ $12.63K		 +19.91%
2003-08-31 GBX86.58 Million
≈ $10.53K		 +10.29%
2002-08-31 GBX78.50 Million
≈ $9.55K		 -17.84%
2001-08-31 GBX95.55 Million
≈ $11.63K		 -42.20%
2000-08-31 GBX165.31 Million
≈ $20.11K		 --

Equity Component Analysis

This analysis shows how different components contribute to Baillie Gifford Japan Trust'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 decreased by 0.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (August 2025)

Component Amount Percentage
Common Stock GBX3.88 Million 0.49%
Other Components GBX784.27 Million 99.51%
Total Equity GBX788.15 Million 100.00%

Baillie Gifford Japan Trust Competitors by Market Cap

The table below lists competitors of Baillie Gifford Japan Trust ranked by their market capitalization.

Company Market Cap
Pescanova SA
MC:PVA
 $8.36 Million
WebRock Ventures AB
ST:WRV
 $8.37 Million
Anglo-Eastern Plantations PLC
LSE:AEP
 $8.37 Million
CKH Food & Health Limited
KQ:900120
 $8.37 Million
SINTEZA S.A.
RO:STZ
 $8.35 Million
Investsmart Group Ltd
AU:INV
 $8.35 Million
Gema Grahasarana Tbk
JK:GEMA
 $8.34 Million
Reward Minerals Ltd
AU:RWD
 $8.34 Million

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Baillie Gifford Japan Trust's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2024 to 2025, total equity changed from 748,379,000 to 788,148,000, a change of 39,769,000 (5.3%).
  • Net income of 123,430,000 contributed positively to equity growth.
  • Dividend payments of 8,481,000 reduced retained earnings.
  • Share repurchases of 76,206,000 reduced equity.
  • Other comprehensive income decreased equity by 514,325,000.
  • Other factors increased equity by 515,351,000.

Equity Change Factors (2024 to 2025)

Factor Impact Contribution
Net Income GBX123.43 Million +15.66%
Dividends Paid GBX8.48 Million -1.08%
Share Repurchases GBX76.21 Million -9.67%
Other Comprehensive Income GBX-514.33 Million -65.26%
Other Changes GBX515.35 Million +65.39%
Total Change GBX- 5.31%

Book Value vs Market Value Analysis

This analysis compares Baillie Gifford Japan Trust'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: 94.68x
  • 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 1068.87x to 94.68x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
2002-08-31 GBX0.86 GBX914.00 x
2004-08-31 GBX1.68 GBX914.00 x
2005-08-31 GBX1.99 GBX914.00 x
2006-08-31 GBX2.38 GBX914.00 x
2007-08-31 GBX2.20 GBX914.00 x
2008-08-31 GBX1.80 GBX914.00 x
2009-08-31 GBX1.86 GBX914.00 x
2010-08-31 GBX1.88 GBX914.00 x
2011-08-31 GBX2.16 GBX914.00 x
2012-08-31 GBX2.17 GBX914.00 x
2013-08-31 GBX3.33 GBX914.00 x
2014-08-31 GBX3.66 GBX914.00 x
2015-08-31 GBX4.54 GBX914.00 x
2016-08-31 GBX5.48 GBX914.00 x
2017-08-31 GBX7.19 GBX914.00 x
2018-08-31 GBX8.58 GBX914.00 x
2019-08-31 GBX7.97 GBX914.00 x
2020-08-31 GBX8.38 GBX914.00 x
2021-08-31 GBX10.28 GBX914.00 x
2022-08-31 GBX8.39 GBX914.00 x
2023-08-31 GBX7.84 GBX914.00 x
2024-08-31 GBX8.31 GBX914.00 x
2025-08-31 GBX9.65 GBX914.00 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Baillie Gifford Japan Trust 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): 15.66%
  • The company demonstrates strong efficiency in generating profits from shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 165.85%
  • • Asset Turnover: 0.08x
  • • Equity Multiplier: 1.15x
  • Recent ROE (15.66%) is above the historical average (7.50%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
2004 16.61% 91.88% 0.15x 1.20x GBX6.86 Million
2005 15.66% 91.66% 0.14x 1.21x GBX6.97 Million
2006 16.64% 91.37% 0.15x 1.19x GBX9.81 Million
2007 -8.45% 0.00% -0.06x 1.20x GBX-25.13 Million
2008 -22.24% 0.00% -0.16x 1.24x GBX-35.92 Million
2009 3.38% 67.40% 0.04x 1.22x GBX-7.63 Million
2010 0.72% 27.99% 0.02x 1.24x GBX-10.77 Million
2011 13.14% 87.87% 0.12x 1.22x GBX4.20 Million
2012 0.65% 25.42% 0.02x 1.23x GBX-12.58 Million
2013 31.24% 102.62% 0.26x 1.18x GBX44.69 Million
2014 9.27% 102.23% 0.08x 1.17x GBX-1.82 Million
2015 14.84% 97.13% 0.13x 1.17x GBX15.65 Million
2016 20.19% 78.47% 0.22x 1.18x GBX43.31 Million
2017 20.23% 97.29% 0.18x 1.15x GBX58.87 Million
2018 16.90% 94.07% 0.16x 1.16x GBX52.19 Million
2019 -5.33% 0.00% -0.04x 1.18x GBX-112.24 Million
2020 6.08% 93.87% 0.05x 1.20x GBX-30.29 Million
2021 16.82% 97.38% 0.15x 1.15x GBX65.12 Million
2022 -19.66% 0.00% -0.16x 1.19x GBX-234.57 Million
2023 -5.90% 0.00% -0.06x 1.18x GBX-116.54 Million
2024 8.52% 94.64% 0.08x 1.20x GBX-11.08 Million
2025 15.66% 165.85% 0.08x 1.15x GBX44.62 Million

Industry Comparison

This section compares Baillie Gifford Japan Trust'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
Baillie Gifford Japan Trust (BGFD) GBX788.15 Million 16.61% 0.15x $8.36 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 Baillie Gifford Japan Trust

LSE:BGFD UK Asset Management
Market Cap
$8.36 Million
GBX68.68 Billion GBX
Market Cap Rank
#27294 Global
#376 in UK
Share Price
GBX914.00
Change (1 day)
-0.44%
52-Week Range
GBX744.00 - GBX952.00
All Time High
GBX1080.69
Categories
Companies in UK Asset Management Banking & Financial
About

The Baillie Gifford Japan Trust PLC is a closed ended equity mutual fund launched and managed by Baillie Gifford & Co Ltd. It is co-managed by Baillie Gifford & Co. The fund invests in the public equity markets of Japan. It seeks to invest in stocks of companies operating across diversified sectors. The fund primarily invests in growth stocks of small and mid cap companies. It employs fundamental… Read more