Invesco S&P SmallCap Quality ETF (XSHQ US) – Portfolio Construction MethodologyThe underlying S&P SmallCap 600 Quality Index delivers a rules-based subset of 120 securities from the S&P SmallCap 600, selected by highest composite quality score. Each company’s score is the average of three metrics: return on equity (higher better), accruals ratio (lower better), and financial leverage ratio (lower better), computed from recent financials; parent-index liquidity, float and financial-viability screens apply. A ...