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Aberforth Smaller Companies Trust PLC (ASL) Ratios
Aberforth Smaller Companies Trust PLC Ratios
GB:ASL's free cash flow for Q2 2026 was $22.05M. For the 2026 fiscal year, GB:ASL's free cash flow was increased by $0.00 and operating cash flow was $22.05M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 15.58 | 8.33 | 26.06 | 0.05 | 5.85 |
| Quick Ratio | 15.58 | 8.33 | 26.06 | 0.05 | 5.98 |
| Cash Ratio | 15.44 | 8.33 | 13.21 | 0.02 | 3.78 |
| Solvency Ratio | 1.28 | 1.45 | -0.06 | -0.03 | -0.01 |
| Operating Cash Flow Ratio | 129.26 | 269.59 | 223.00 | 0.57 | 28.58 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.00 | 0.57 | 0.00 |
| Net Current Asset Value | $ -70.12M | $ -102.86M | $ -66.75M | $ -71.39M | $ -82.02M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.05 | 0.07 | 0.05 | 0.06 | 0.06 |
| Debt-to-Equity Ratio | 0.05 | 0.07 | 0.06 | 0.06 | 0.06 |
| Debt-to-Capital Ratio | 0.05 | 0.07 | 0.05 | 0.06 | 0.06 |
| Long-Term Debt-to-Capital Ratio | 0.05 | 0.07 | 0.05 | 0.00 | 0.06 |
| Financial Leverage Ratio | 1.05 | 1.07 | 1.06 | 1.06 | 1.06 |
| Debt Service Coverage Ratio | 22.25 | 24.67 | -0.02 | 0.00 | 0.00 |
| Interest Coverage Ratio | 22.25 | 24.67 | 24.94 | -85.44 | 423.91 |
| Debt to Market Cap | 0.06 | 0.08 | 0.06 | 0.07 | 0.07 |
| Interest Debt Per Share | 0.97 | 1.31 | 0.90 | 0.89 | 0.99 |
| Net Debt to EBITDA | 0.69 | 0.65 | 0.00 | 0.00 | 0.00 |
| Profitability Margins | |||||
| Gross Profit Margin | 91.85% | 101.08% | 90.57% | 89.44% | 100.02% |
| EBIT Margin | 64.84% | 93.44% | 88.90% | -140.62% | 99.28% |
| EBITDA Margin | 64.84% | 93.44% | 0.00% | 0.00% | 0.00% |
| Operating Profit Margin | 64.84% | 93.44% | 88.90% | -140.62% | 99.03% |
| Pretax Profit Margin | 61.93% | 89.62% | 85.28% | -142.33% | 99.03% |
| Net Profit Margin | 61.93% | 89.62% | 85.21% | -142.39% | 99.03% |
| Continuous Operations Profit Margin | 61.93% | 89.62% | 85.21% | -142.33% | 99.03% |
| Net Income Per EBT | 100.00% | 100.00% | 99.92% | 100.04% | 100.00% |
| EBT Per EBIT | 95.51% | 95.91% | 95.93% | 101.21% | 100.00% |
| Return on Assets (ROA) | 6.56% | 10.10% | 7.23% | -11.82% | 23.56% |
| Return on Equity (ROE) | 6.91% | 10.85% | 7.64% | -12.53% | 24.96% |
| Return on Capital Employed (ROCE) | 6.87% | 10.53% | 7.55% | -12.38% | 23.57% |
| Return on Invested Capital (ROIC) | 6.87% | 10.55% | 7.54% | -11.68% | 23.57% |
| Return on Tangible Assets | 6.56% | 10.10% | 7.23% | -11.82% | 23.56% |
| Earnings Yield | 7.49% | 12.25% | 8.48% | -13.70% | 28.36% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3306.36 | 59.84 | 43.68 | 51.32 | 197.93 |
| Payables Turnover | 58.34 | 39.55 | 52.98 | 87.44 | 0.96 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | -7.22 |
| Fixed Asset Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Asset Turnover | 0.11 | 0.11 | 0.08 | 0.08 | 0.24 |
| Working Capital Turnover Ratio | 51.44 | 53.07 | -3.51 | -3.29 | 235.11 |
| Cash Conversion Cycle | -6.15 | -3.13 | 1.47 | 2.94 | -429.67 |
| Days of Sales Outstanding | 0.11 | 6.10 | 8.36 | 7.11 | 1.84 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | -50.52 |
| Days of Payables Outstanding | 6.26 | 9.23 | 6.89 | 4.17 | 381.00 |
| Operating Cycle | 0.11 | 6.10 | 8.36 | 7.11 | -48.67 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.53 | 0.52 | 0.54 | 0.49 | 0.29 |
| Free Cash Flow Per Share | 0.53 | 0.52 | 0.54 | 0.49 | 0.29 |
| Dividend Paid and CapEx Coverage Ratio | 1.03 | 1.01 | 1.12 | 1.34 | 0.86 |
| Capital Expenditure Coverage Ratio | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Cash Flow Coverage Ratio | 0.57 | 0.42 | 0.64 | 0.57 | 0.30 |
| Operating Cash Flow to Sales Ratio | 0.28 | 0.26 | 0.40 | 0.39 | 0.07 |
| Free Cash Flow Yield | 3.35% | 3.53% | 3.95% | 3.72% | 2.00% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 13.34 | 8.16 | 11.79 | -7.30 | 3.53 |
| Price-to-Sales (P/S) Ratio | 8.27 | 7.32 | 10.05 | 10.40 | 3.49 |
| Price-to-Book (P/B) Ratio | 0.92 | 0.89 | 0.90 | 0.91 | 0.88 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 29.85 | 28.33 | 25.30 | 26.85 | 50.10 |
| Price-to-Operating Cash Flow Ratio | 29.85 | 28.33 | 25.30 | 26.85 | 50.10 |
| Price-to-Earnings Growth (PEG) Ratio | -0.39 | 0.15 | -0.07 | 0.05 | -0.01 |
| Enterprise Value Multiple | 13.44 | 8.48 | 0.00 | 0.00 | 0.00 |
| Enterprise Value | 1.35B | 1.34B | 1.24B | 1.22B | 1.38B |
| EV to EBITDA | 13.44 | 8.48 | 0.00 | 0.00 | 0.00 |
| EV to Sales | 8.72 | 7.92 | 10.64 | 11.06 | 3.72 |
| EV to Free Cash Flow | 31.47 | 30.68 | 26.80 | 28.57 | 53.31 |
| EV to Operating Cash Flow | 31.47 | 30.68 | 26.80 | 28.57 | 53.31 |
| Tangible Book Value Per Share | 17.05 | 16.60 | 15.30 | 14.45 | 16.64 |
| Shareholders’ Equity Per Share | 17.05 | 16.60 | 15.30 | 14.45 | 16.64 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Revenue Per Share | 1.90 | 2.01 | 1.37 | 1.27 | 4.19 |
| Net Income Per Share | 1.18 | 1.80 | 1.17 | -1.81 | 4.15 |
| Tax Burden | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 |
| Interest Burden | 0.96 | 0.96 | 0.96 | 1.01 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.02 | 0.02 | 0.08 | 0.03 | 0.01 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.45 | 0.87 | 0.88 | 0.87 | 0.79 |
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