Scottish Oriental Smaller Trust (The) (LSE:SST) Book Value per Share: £0.30 (As of Feb. 2026)

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LSE:SST Scottish Oriental Smaller Companies Trust (The) PLC LSE:SST
50 GF Score
Price £2.61
GF Value £6.23
Valuation Significantly Undervalued
! 1 Warning Sign
View Full Analysis

What is Scottish Oriental Smaller Trust (The) Book Value per Share?

Scottish Oriental Smaller Trust (The) LSE:SST -0.76% 50 Book Value per Share is £0.30 as of Feb. 2026. GuruFocus rates LSE:SST with a GF Score™ of 50/100 and a GF Value™ of £6.23 (Significantly Undervalued). The stock has 1 warning sign investors should review.

Scottish Oriental Smaller Trust (The)'s book value per share for the quarter that ended in Feb. 2026 was £0.30.

During the past 12 months, Scottish Oriental Smaller Trust (The)'s average Book Value Per Share Growth Rate was 2.70% per year. During the past 3 years, the average Book Value Per Share Growth Rate was 6.20% per year. During the past 5 years, the average Book Value Per Share Growth Rate was 10.60% per year. During the past 10 years, the average Book Value Per Share Growth Rate was 6.10% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the book value growth rate using book value per share data.

During the past 13 years, the highest 3-Year average Book Value Per Share Growth Rate of Scottish Oriental Smaller Trust (The) was 25.50% per year. The lowest was -6.00% per year. And the median was 10.60% per year.

Scottish Oriental Smaller Trust (The)'s current price is £2.61. Its book value per share for the quarter that ended in Feb. 2026 was £0.30. Hence, today's PB Ratio of Scottish Oriental Smaller Trust (The) is 0.79.

During the past 13 years, the highest P/B Ratio of Scottish Oriental Smaller Trust (The) was 8.59. The lowest was 0.58. And the median was 0.87.

Warning Sign:

Scottish Oriental Smaller Companies Trust (The) PLC stock PB Ratio (=8.59) is close to 10-year high of 8.59.


Scottish Oriental Smaller Trust (The)  (LSE:SST) Book Value per Share Explanation

Usually a company's book value and Tangible Book per Share may not reflect its true value. The assets may be carried on the balance sheets at the original cost minus depreciation. This may underestimate the true economic values of the assets. It also may over-estimate their true economic value because the assets can become obsolete.

For financial companies such as banks and insurance companies, their assets may be reported in current market value of the assets owned. Book values of financial companies are more accurate indicator of the economic value of the company.


Scottish Oriental Smaller Trust (The) Book Value per Share Related Terms


Scottish Oriental Smaller Trust (The) Book Value per Share Historical Data

* Premium members only.

The historical data trend for Scottish Oriental Smaller Trust (The)'s Book Value per Share can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Scottish Oriental Smaller Trust (The) Book Value per Share Chart

Scottish Oriental Smaller Trust (The) Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Book Value per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.53 2.77 2.91 3.42 3.32

Scottish Oriental Smaller Trust (The) Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
Book Value per Share Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.29 3.42 0.30 3.32 0.30

LSE:SST vs BLK, BX, KKR: Book Value per Share Comparison

For the Asset Management subindustry, Scottish Oriental Smaller Trust (The)'s PB Ratio, along with its competitors' market caps and PB Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Scottish Oriental Smaller Trust (The) PB Ratio vs Asset Management Industry

For the Asset Management industry and Financial Services sector, Scottish Oriental Smaller Trust (The)'s PB Ratio distribution charts can be found below:

* The bar in red indicates where Scottish Oriental Smaller Trust (The)'s PB Ratio falls into.


LSE:SST
50GF Score
Scottish Oriental Smaller Companies Trust (The) PLC LSE:SST
Book Value per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Scottish Oriental Smaller Trust (The) Book Value per Share Calculation

Scottish Oriental Smaller Trust (The)'s Book Value Per Share for the fiscal year that ended in Aug. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(381.87-0.00)/115.12
=3.32

Scottish Oriental Smaller Trust (The)'s Book Value Per Share for the quarter that ended in Feb. 2026 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(34.32-0.00)/112.78
=0.30

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Theoretically it is what the shareholders will receive if the company is liquidated. Total Stockholders Equity is a balance sheet item and equal to Total Assets less Total Liabilities of the company.

Book value may include intangible items which may come from the company's past acquisitions. Book value less intangibles is called Tangible Book.

Frequently Asked Questions Learn more about Book Value per Share →
What does a Book Value per Share of £0.30 mean?
Scottish Oriental Smaller Trust (The) (LSE:SST) has a Book Value per Share of £0.30 as of Feb. 2026. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Scottish Oriental Smaller Trust (The) and its competitors.
Is Scottish Oriental Smaller Trust (The)'s Book Value per Share too high?
Scottish Oriental Smaller Trust (The)'s current Book Value per Share is £0.30. Overall, Scottish Oriental Smaller Trust (The) has a GF Score™ of 50/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Scottish Oriental Smaller Trust (The)'s Book Value per Share compare to BLK and BX?
Scottish Oriental Smaller Trust (The)'s Book Value per Share of £0.30 can be compared against companies in the Asset Management industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Book Value per Share for an Asset Management company?
A good Book Value per Share depends on the Asset Management industry context. However, Book Value per Share should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Book Value per Share mean?
A high Book Value per Share can signal that a stock is expensive relative to its fundamentals. Book value per share gives the per-share value of a company's stockholder equity. View historical data on Scottish Oriental Smaller Trust (The) and its competitors. Scottish Oriental Smaller Trust (The)'s current Book Value per Share is £0.30. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Scottish Oriental Smaller Trust (The) stock overvalued right now?
Based on GuruFocus' analysis, Scottish Oriental Smaller Trust (The) (LSE:SST) is currently considered Significantly Undervalued. The stock's GF Value™ is £6.23, compared to a current price of £2.61 — trading 58.1% below its estimated fair value. The current Book Value per Share is £0.30. Scottish Oriental Smaller Trust (The)'s overall GF Score™ is 50/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Book Value per Share calculated?
Book Value per Share is calculated from a company's financial statements. For Scottish Oriental Smaller Trust (The) (LSE:SST), the current Book Value per Share is £0.30 as of Feb. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Scottish Oriental Smaller Trust (The) (LSE:SST) Overvalued in 2026?

Based on GuruFocus' analysis, Scottish Oriental Smaller Trust (The) stock appears to be undervalued. The current stock price of £2.61 is trading 58.1% below its estimated GF Value™ of £6.23. GuruFocus considers Scottish Oriental Smaller Trust (The) to be Significantly Undervalued.

Key valuation signals for LSE:SST:

  • Book Value per Share: £0.30
  • GF Value™: £6.23 vs. price of £2.61 (58.1% below fair value)
  • GF Score™: 50/100 with 1 warning sign

No single metric tells the full story. See the LSE:SST stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Scottish Oriental Smaller Trust (The) Business Description

Address 28 Walker Street, Edinburgh, GBR, EH3 7HR
Scottish Oriental Smaller Companies Trust (The) PLC is a investment trusts in the Asian equity category with a specialist focus on smaller companies. The objective of the Company is to achieve long-term capital growth by carefully selecting quality companies with franchises at reasonable valuations.
50GF Score

Get the complete analysis for LSE:SST

Book Value per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

£2.61
Price
£6.23
GF Value