Scottish Oriental Smaller Trust (The) (LSE:SST) Effective Interest Rate on Debt %: 2.79% (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
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What is Scottish Oriental Smaller Trust (The) Effective Interest Rate on Debt %?

Scottish Oriental Smaller Trust (The) LSE:SST -0.76% 50 Effective Interest Rate on Debt % is 2.79% 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.

Effective Interest Rate on Debt % is the usage rate that a borrower actually pays on a debt. It is calculated as the positive value of Interest Expense divided by its average total debt. Total debt equals to Long-Term Debt & Capital Lease Obligation plus Short-Term Debt & Capital Lease Obligation. Scottish Oriental Smaller Trust (The)'s annualized positive value of Interest Expense for the quarter that ended in Feb. 2026 was £0.83 Mil. Scottish Oriental Smaller Trust (The)'s average total debt for the quarter that ended in Feb. 2026 was £29.85 Mil. Therefore, Scottish Oriental Smaller Trust (The)'s annualized Effective Interest Rate on Debt % for the quarter that ended in Feb. 2026 was 2.79%.


Scottish Oriental Smaller Trust (The)  (LSE:SST) Effective Interest Rate on Debt % Explanation

Effective Interest Rate on Debt % measures the usage rate that a borrower actually pays on a debt.


Scottish Oriental Smaller Trust (The) Effective Interest Rate on Debt % Related Terms


Scottish Oriental Smaller Trust (The) Effective Interest Rate on Debt % Historical Data

* Premium members only.

The historical data trend for Scottish Oriental Smaller Trust (The)'s Effective Interest Rate on Debt % 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) Effective Interest Rate on Debt % Chart

Scottish Oriental Smaller Trust (The) Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Effective Interest Rate on Debt %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.24 2.77 2.77 2.77 2.76

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
Effective Interest Rate on Debt % 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 2.72 2.81 2.79 2.74 2.79

LSE:SST vs BLK, BX, KKR: Effective Interest Rate on Debt % Comparison

For the Asset Management subindustry, Scottish Oriental Smaller Trust (The)'s Effective Interest Rate on Debt %, along with its competitors' market caps and Effective Interest Rate on Debt % 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) Effective Interest Rate on Debt % vs Asset Management Industry

For the Asset Management industry and Financial Services sector, Scottish Oriental Smaller Trust (The)'s Effective Interest Rate on Debt % distribution charts can be found below:

* The bar in red indicates where Scottish Oriental Smaller Trust (The)'s Effective Interest Rate on Debt % falls into.


LSE:SST
50GF Score
Scottish Oriental Smaller Companies Trust (The) PLC LSE:SST
Effective Interest Rate on Debt % is just one metric. See GF Score™, valuation, warning signs, and more.
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Scottish Oriental Smaller Trust (The) Effective Interest Rate on Debt % Calculation

Scottish Oriental Smaller Trust (The)'s annualized Effective Interest Rate on Debt % for the fiscal year that ended in Aug. 2025 is calculated as

Effective Interest Rate on Debt %
=-1  *  Interest Expense/( (Total Debt  (A: Aug. 2024 )+Total Debt  (A: Aug. 2025 ))/ count )
=-1  *  -0.825/( (29.841+29.851)/ 2 )
=-1  *  -0.825/29.846
=2.76 %

where

Total Debt  (A: Aug. 2024 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=29.841 + 0
=29.841

Total Debt  (A: Aug. 2025 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=29.851 + 0
=29.851

Scottish Oriental Smaller Trust (The)'s annualized Effective Interest Rate on Debt % for the quarter that ended in Feb. 2026 is calculated as

Effective Interest Rate on Debt %
=-1  *  Interest Expense/( (Total Debt  (Q: Aug. 2025 )+Total Debt  (Q: Feb. 2026 ))/ count )
=-1  *  -0.832/( (29.851+0)/ 1 )
=-1  *  -0.832/29.851
=2.79 %

where

Total Debt  (Q: Aug. 2025 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=29.851 + 0
=29.851

* 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.

In the calculation of annual Effective Interest Rate on Debt %, the Interest Expense of the last fiscal year and the average total debt over the fiscal year are used. In calculating the quarterly data, the Interest Expense data used here is two times the semi-annual (Feb. 2026) interest expense data. Effective Interest Rate on Debt % is displayed in the 30-year financial page.

What does a Effective Interest Rate on Debt % of 2.79% mean?
Scottish Oriental Smaller Trust (The) (LSE:SST) has a Effective Interest Rate on Debt % of 2.79% as of Feb. 2026. Effective interest rate on debt is the rate a company actually pays on its debt. View historical data on Scottish Oriental Smaller Trust (The) and its competitors.
Is Scottish Oriental Smaller Trust (The)'s Effective Interest Rate on Debt % too high?
Scottish Oriental Smaller Trust (The)'s current Effective Interest Rate on Debt % is 2.79%. 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 Effective Interest Rate on Debt % compare to BLK and BX?
Scottish Oriental Smaller Trust (The)'s Effective Interest Rate on Debt % of 2.79% 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 Effective Interest Rate on Debt % for an Asset Management company?
A good Effective Interest Rate on Debt % depends on the Asset Management industry context. However, Effective Interest Rate on Debt % 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 Effective Interest Rate on Debt % mean?
A high Effective Interest Rate on Debt % can signal that a stock is expensive relative to its fundamentals. Effective interest rate on debt is the rate a company actually pays on its debt. View historical data on Scottish Oriental Smaller Trust (The) and its competitors. Scottish Oriental Smaller Trust (The)'s current Effective Interest Rate on Debt % is 2.79%. 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 Effective Interest Rate on Debt % is 2.79%. 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 Effective Interest Rate on Debt % calculated?
Effective Interest Rate on Debt % is calculated from a company's financial statements. For Scottish Oriental Smaller Trust (The) (LSE:SST), the current Effective Interest Rate on Debt % is 2.79% 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:

  • Effective Interest Rate on Debt %: 2.79%
  • 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

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Effective Interest Rate on Debt % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

£2.61
Price
£6.23
GF Value