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Nippon Active Value Fund Plc (GB:NAVF)
LSE:NAVF
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Nippon Active Value Fund Plc (NAVF) AI Stock Analysis

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GB:NAVF

Nippon Active Value Fund Plc

(LSE:NAVF)

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Outperform 80 (OpenAI - 5.2)
Rating:80Outperform
Price Target:
268.00 p
â–²(17.03% Upside)
Action:Reiterated
Date:08/04/26
Overall score is driven primarily by strong financial performance (high profitability and a debt-free, growing balance sheet), supported by attractive valuation (low P/E and dividend yield). Technicals are positive but somewhat stretched on momentum indicators, while recent corporate events are constructive but not transformative.
Positive Factors
Debt-free balance sheet
A debt-free balance sheet materially reduces financial risk and preserves flexibility. Over 2–6 months this supports the fund’s ability to fund activist campaigns, withstand market drawdowns, pursue buybacks or issue shares selectively, and protect NAV against leverage-related stress.
Negative Factors
Volatile operating cash flows
Operating cash flow swings make funding distributions, buybacks, or fees uneven without selling assets. Over months this volatility constrains predictable cash returns and increases reliance on market timing or capital raises to manage liquidity needs.
Read all positive and negative factors
Positive Factors
Negative Factors
Debt-free balance sheet
A debt-free balance sheet materially reduces financial risk and preserves flexibility. Over 2–6 months this supports the fund’s ability to fund activist campaigns, withstand market drawdowns, pursue buybacks or issue shares selectively, and protect NAV against leverage-related stress.
Read all positive factors

Nippon Active Value Fund Plc (NAVF) vs. iShares MSCI United Kingdom ETF (EWC)

Nippon Active Value Fund Plc Business Overview & Revenue Model

Company Description
Nippon Active Value Fund Plc functions as a closed-ended investment vehicle. Its primary objective is to assemble a highly focused collection of equity holdings, predominantly in businesses with significant operations within Japan or whose revenue...
How the Company Makes Money
NAVF does not primarily generate operating revenue like an industrial or services business; instead, it seeks to create shareholder returns through investment performance. It makes money (for shareholders) mainly through (1) capital appreciation: ...

Nippon Active Value Fund Plc Financial Statement Overview

Summary
Strong fundamentals overall: very strong income statement (sharp 2025 revenue growth and exceptionally high margins) and a conservatively positioned, debt-free balance sheet with substantial equity growth. The main offset is only moderate cash-flow quality due to multi-year operating cash-flow volatility despite strong reported profits.
Income Statement
86
Very Positive
Balance Sheet
91
Very Positive
Cash Flow
62
Positive
BreakdownDec 2025Dec 2024Dec 2023Dec 2022Dec 2021
Income Statement
Total Revenue66.71M51.12M49.47M6.46M27.33M
Gross Profit66.66M47.92M49.47M6.46M27.33M
EBITDA65.21M51.28M50.67M4.71M28.39M
Net Income64.07M48.53M47.56M5.09M26.27M
Balance Sheet
Total Assets431.29M366.75M320.46M159.26M156.27M
Cash, Cash Equivalents and Short-Term Investments9.95M19.89M22.26M31.74M15.81M
Total Debt0.000.000.000.000.00
Total Liabilities671.00K1.31M523.00K517.00K418.00K
Stockholders Equity430.62M365.44M319.94M158.75M155.85M
Cash Flow
Free Cash Flow5.68M1.79M-1.28M3.98M-539.00K
Operating Cash Flow5.68M1.79M-1.28M3.98M-539.00K
Investing Cash Flow-16.31M-1.13M-121.83M14.15M-8.89M
Financing Cash Flow1.06M-3.03M113.63M-2.20M12.60M

Nippon Active Value Fund Plc Peers Comparison

Overall Rating
UnderperformOutperform
Sector (55)
Financial Indicators
Name
Overall Rating
Market Cap
P/E Ratio
ROE
Dividend Yield
Revenue Growth
EPS Growth
80
Outperform
£431.24M6.7115.68%2.36%26.30%31.29%
78
Outperform
£9.05B13.2715.55%3.65%17.81%93.71%
74
Outperform
£861.79M8.2911.59%2.51%37.81%83.65%
74
Outperform
£4.45B11.487.37%7.21%2.19%19.78%
67
Neutral
£195.82M20.448.74%6.46%-20.90%-41.22%
55
Neutral
$6.65B3.83-15.92%6.20%10.91%7.18%
55
Neutral
£8.34B27.949.49%5.76%52.52%―
* General Sector Average
Performance Comparison
Ticker
Company Name
Price
Change
% Change
GB:NAVF
Nippon Active Value Fund Plc
228.00
14.23
6.66%
GB:JUP
Jupiter Fund Management Plc
172.60
53.86
45.36%
GB:LIO
Liontrust Asset Management
318.50
-11.89
-3.60%
GB:SDR
Schroders
584.00
213.30
57.54%
GB:ABDN
Aberdeen Group
251.00
68.26
37.35%
GB:MNG
M&G Plc
348.70
101.54
41.08%

Nippon Active Value Fund Plc Corporate Events

Regulatory Filings and Compliance
Nippon Active Value Fund Sets Updated Voting Rights Total
Neutral
Aug 3, 2026
Nippon Active Value Fund plc has confirmed that, as of 31 July 2026, its issued share capital consists of 197,353,986 ordinary shares, each carrying one voting right and with no shares held in treasury. This establishes the total number of voting ...
Business Operations and StrategyFinancial DisclosuresRegulatory Filings and Compliance
Nippon Active Value Fund Updates Link to June Monthly Factsheet
Neutral
Jul 28, 2026
Nippon Active Value Fund plc has issued a replacement notice for its June 30, 2026 monthly factsheet, updating the link to the document while confirming that all other content remains unchanged. The revised factsheet is now accessible via the comp...
Business Operations and StrategyFinancial Disclosures
Nippon Active Value Fund Publishes June 2026 Monthly Factsheet
Positive
Jul 22, 2026
Nippon Active Value Fund Plc has released its monthly factsheet for 30 June 2026, providing updated information on portfolio composition and performance. The document is available via the company’s website and through a linked PDF, offering ...
Business Operations and StrategyPrivate Placements and FinancingRegulatory Filings and Compliance
Nippon Active Value Fund Expands Share Capital With Premium Issue
Positive
Jul 21, 2026
Nippon Active Value Fund plc has issued 980,000 new ordinary shares of 1 pence each under its blocklisting facility at 227.00 pence per share, representing a premium to the fund’s prevailing net asset value per share. The move expands the co...
Business Operations and StrategyFinancial Disclosures
Nippon Active Value Fund Releases May 2026 Monthly Factsheet
Positive
Jun 16, 2026
Nippon Active Value Fund plc, an investment trust listed on the London Stock Exchange, specialises in small-cap Japanese equities and seeks to deliver capital growth through active management. The fund’s adviser, Rising Sun Management Limite...
Business Operations and StrategyStock BuybackDividendsShareholder Meetings
Nippon Active Value Fund Wins Strong Investor Backing at AGM
Positive
Jun 4, 2026
Shareholders in Nippon Active Value Fund plc have approved all resolutions at the company’s latest annual general meeting, including the receipt of the 2025 annual report, the directors’ remuneration report, and the re-election of all ...
Shareholder Meetings
Nippon Active Value Fund Sets Date and Format for 2026 AGM
Positive
Jun 1, 2026
Nippon Active Value Fund plc has reminded shareholders that its Annual General Meeting will take place on 4 June 2026 at Prince Philip House in London, with the notice of meeting and the 2025 annual report available on its website. The board is ur...
Regulatory Filings and Compliance
Nippon Active Value Fund Confirms Total Voting Rights and Share Capital
Neutral
Jun 1, 2026
Nippon Active Value Fund plc reported that, as of 31 May 2026, its issued share capital comprised 196,373,986 ordinary shares of £0.01 each, all carrying one voting right and with no shares held in treasury. This disclosure confirms the total...
Business Operations and Strategy
Nippon Active Value Fund to Present at Mello2026 Investor Conference
Positive
Jun 1, 2026
Nippon Active Value Fund plc announced that Paul ffolkes Davis, chairman of its investment adviser Rising Sun Management, will present at the Mello2026 investor conference in London on 3 June 2026. The appearance at a high-profile retail investor ...
Private Placements and FinancingRegulatory Filings and Compliance
Nippon Active Value Fund Expands Share Capital With Premium-Priced Issue
Positive
May 15, 2026
Nippon Active Value Fund has issued 500,000 new ordinary shares at 240.75 pence each under its blocklisting facility, with the price set at a premium to the prevailing net asset value per share. This move expands the company’s share capital ...
Business Operations and StrategyFinancial DisclosuresRegulatory Filings and Compliance
Nippon Active Value Fund Releases April 2026 Monthly Factsheet
Neutral
May 12, 2026
Nippon Active Value Fund plc has released its monthly factsheet for 30 April 2026, which will shortly be available via its website and through an attached online document. The factsheet provides investors with updated information on the fund&#8217...
Private Placements and FinancingRegulatory Filings and Compliance
Nippon Active Value Fund Issues New Shares at Premium to NAV
Positive
May 12, 2026
Nippon Active Value Fund plc has issued 355,000 new ordinary shares of 1 pence each under its blocklisting facility at a price of 240.50 pence per share, a level above the prevailing net asset value. This pricing indicates ongoing investor demand ...
Glossary
BuyA stock rated as a "Buy" is expected to perform better than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock is likely to deliver higher returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
HoldA stock rated as a "Hold" is expected to perform in line with the overall market or a specific benchmark. This rating indicates that the stock is neither particularly compelling nor unfavorable for investment. Note: This is not investment advice; please consult a financial advisor before making investment decisions.
SellA stock rated as a "Sell" is expected to perform worse than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock may deliver lower returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.

Disclaimer

This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.Date of analysis: Aug 04, 2026