Companies by Cash Flow Quality Index

Companies by cash flow quality index. How well does operating cash flow support reported net income — a key measure of earnings quality

Companies with Data

29,611
Positive operating CF and net income required

Last Updated

Oct 2026
Quarterly + annual filings
Cash Flow Quality Index = Operating Cash Flow / Net Income
Ratios above 1.0x indicate that operating cash flow exceeds accounting net income — a sign of high-quality earnings with strong cash backing. Ratios significantly below 1.0x may signal accrual-heavy earnings that are not yet converted to cash. Investors use this metric to assess earnings reliability and detect potential manipulation.

Cash Flow Quality Index Rankings of Public Companies (October 2026)

Cash flow quality index rankings of public companies for October 2026, covering 29,611 companies. Search or filter the table below to find a company.

Rank Company Quality Index Operating CF Net Income Country Price 24h Change
1001 Kempower Oyj
HE:KEMPOWR 		24.80x €12.40 Million
≈ $14.50 Million 		€500.00K Finland €8.61 ▲ +2.50%
1002 TGS ASA SP.ADR/1
F:TGC0 		24.75x €168.30 Million
≈ $196.76 Million 		€6.80 Million Germany €13.40 ▲ +2.29%
1003 Seoul Semiconductor Co. Ltd
KQ:046890 		24.62x ₩41.97 Billion
≈ $28.44 Million 		₩1.70 Billion Korea ₩8520.00 ▲ +2.04%
1004 China Shengmu Organic Milk Limited
F:7OM 		24.60x €286.97 Million
≈ $335.49 Million 		€11.66 Million Germany €0.03 ▼ -1.47%
1005 Devyser Diagnostics AB
ST:DVYSR 		24.60x Skr12.30 Million
≈ $1.32 Million 		Skr500.00K Sweden Skr50.00 ▼ -0.79%
1006 Hanall Biopharma
KO:009420 		24.56x ₩7.34 Billion
≈ $4.98 Million 		₩298.96 Million Korea ₩42150.00 ▲ +3.06%
1007 SOHO China Limited
F:45S 		24.55x €167.11 Million
≈ $195.37 Million 		€6.81 Million Germany €0.03 ▲ +0.00%
1008 AIRA Factoring Public Company Limited
BK:AF 		24.47x ฿135.00 Million
≈ $4.21 Million 		฿5.52 Million Thailand ฿0.41 ▲ +0.00%
1009 Kura Sushi USA Inc
NASDAQ:KRUS 		24.44x $10.34 Million $423.00K USA $38.11 ▼ -2.58%
1010 Judges Scientific Plc
LSE:JDG 		24.43x GBX17.10 Million
≈ $2.08K 		GBX700.00K UK GBX3550.00 ▲ +0.57%
1011 Schoeller-Bleckmann Oilfield Equipment Aktiengesellschaft
VI:SBO 		24.37x €4.90 Million
≈ $5.73 Million 		€201.00K Austria €29.40 ▼ -0.17%
1012 Hai Kwang Enterprise Corp
TW:2038 		24.35x NT$735.70 Million
≈ $23.18 Million 		NT$30.21 Million Taiwan NT$12.65 ▲ +2.02%
1013 West International AB
ST:WPAY 		24.31x Skr4.45 Million
≈ $478.78K 		Skr183.00K Sweden Skr0.98 ▼ -2.00%
1014 Century Casinos Inc
NASDAQ:CNTY 		24.30x $8.82 Million $363.00K USA $0.79 ▼ -0.75%
1015 Wintime Energy Co Ltd
SHG:600157 		24.28x CN¥1.75 Billion
≈ $255.65 Million 		CN¥71.95 Million China CN¥1.44 ▲ +0.70%
1016 Everest Textile Co Ltd
TW:1460 		24.27x NT$322.04 Million
≈ $10.15 Million 		NT$13.27 Million Taiwan NT$6.15 ▲ +0.16%
1017 Perfect Moment Ltd.
NYSE MKT:PMNT 		24.26x $2.26 Million $93.00K USA $0.23 ▲ +2.25%
1018 Andfjord Salmon AS
OL:ANDF 		24.25x Nkr6.66 Million
≈ $701.10K 		Nkr274.73K Norway Nkr28.70 ▲ +1.77%
1019 Havila Shipping ASA
OL:HAVI 		24.25x Nkr248.83 Million
≈ $26.18 Million 		Nkr10.26 Million Norway Nkr1.12 ▲ +5.19%
1020 DL Holdings Co Ltd Preferred
KO:000215 		24.24x ₩174.94 Billion
≈ $118.56 Million 		₩7.22 Billion Korea ₩21900.00 ▲ +1.62%
1021 Montnets Cloud Technology Group Co Ltd
SHE:002123 		24.23x CN¥133.41 Million
≈ $19.52 Million 		CN¥5.51 Million China CN¥7.26 ▼ -2.16%
1022 Noodles & Company
NASDAQ:NDLS 		24.21x $16.95 Million $700.00K USA $13.97 ▲ +0.87%
1023 Haci Omer Sabanci Holding AS
IS:SAHOL 		24.16x TL7.67 Billion
≈ $171.87 Million 		TL317.56 Million Turkey TL85.30 ▼ -0.06%
1024 Jiangsu Feiliks Intl Logistics
SHE:300240 		24.14x CN¥193.65 Million
≈ $28.34 Million 		CN¥8.02 Million China CN¥6.12 ▲ +2.51%
1025 PDZ Holdings Bhd
KLSE:6254 		24.13x RM13.71 Million
≈ $3.44 Million 		RM568.00K Malaysia RM0.04 ▲ +16.67%
1026 Handsome
KO:020000 		24.13x ₩79.63 Billion
≈ $53.96 Million 		₩3.30 Billion Korea ₩20800.00 ▲ +0.24%
1027 Peabody Energy Corp
NYSE:BTU 		24.10x $231.40 Million $9.60 Million USA $23.89 ▼ -0.54%
1028 Quanta Storage
TWO:6188 		24.10x NT$3.03 Billion
≈ $95.57 Million 		NT$125.89 Million Taiwan NT$63.80 ▲ +1.59%
1029 Zhongli Science and Technology Group Co Ltd
SHE:002309 		24.06x CN¥139.31 Million
≈ $20.39 Million 		CN¥5.79 Million China CN¥2.64 ▲ +0.00%
1030 Quarterhill Inc
TO:QTRH 		24.05x CA$6.54 Million
≈ $4.73 Million 		CA$272.00K Canada CA$2.81 ▼ -3.10%
1031 Atacadão S.A
SA:CRFB3 		24.00x R$9.65 Billion
≈ $1.89 Billion 		R$402.00 Million Brazil R$8.48 ▲ +0.00%
1032 POMDOCTOR LIMITED American Depositary Shares
NASDAQ:POM 		24.00x $1.08 Billion $45.00 Million USA $0.63 ▼ -10.92%
1033 Daqing Huake Co Ltd
SHE:000985 		23.98x CN¥46.45 Million
≈ $6.80 Million 		CN¥1.94 Million China CN¥16.90 ▲ +0.30%
1034 Arko Corp
NASDAQ:ARKO 		23.98x $44.58 Million $1.86 Million USA $4.10 ▼ -0.24%
1035 Zhejiang Tailin Bioengineering Co Ltd
SHE:300813 		23.97x CN¥42.25 Million
≈ $6.18 Million 		CN¥1.76 Million China CN¥20.51 ▲ +0.29%
1036 SM Culture & Contents Co. Ltd
KQ:048550 		23.97x ₩4.44 Billion
≈ $3.01 Million 		₩185.21 Million Korea ₩907.00 ▲ +6.33%
1037 Esthetics International Group
KLSE:5081 		23.90x RM11.76 Million
≈ $2.95 Million 		RM492.00K Malaysia RM0.18 ▲ +0.00%
1038 Champion Building Materials Co Ltd
TW:1806 		23.90x NT$252.01 Million
≈ $7.94 Million 		NT$10.54 Million Taiwan NT$7.99 ▲ +0.00%
1039 Shanghai Pudong Development Bank Co Ltd
SHG:600000 		23.88x CN¥312.58 Billion
≈ $45.74 Billion 		CN¥13.09 Billion China CN¥9.73 ▲ +0.93%
1040 NSTS Bancorp Inc
NASDAQ:NSTS 		23.79x $3.21 Million $135.00K USA $14.26 ▲ +0.00%
1041 Nabors Industries Ltd
F:NBI1 		23.76x €245.84 Million
≈ $287.41 Million 		€10.35 Million Germany €69.00 ▲ +1.47%
1042 Linhai Co Ltd
SHG:600099 		23.72x CN¥237.88 Million
≈ $34.81 Million 		CN¥10.03 Million China CN¥8.88 ▲ +1.72%
1043 Shanghai DOBE Cultural & Creative Industry Development (Group) Co. LTD.
SHE:300947 		23.70x CN¥809.40 Million
≈ $118.44 Million 		CN¥34.15 Million China CN¥14.53 ▲ +2.83%
1044 Pioneer Embroideries Limited
NSE:PIONEEREMB 		23.65x Rs328.82 Million
≈ $3.56 Million 		Rs13.90 Million India Rs20.06 ▲ +0.15%
1045 Central Motek Co Ltd
KO:308170 		23.64x ₩4.76 Billion
≈ $3.22 Million 		₩201.18 Million Korea ₩3160.00 ▲ +1.77%
1046 Liaoning Oxiranchem Inc
SHE:300082 		23.64x CN¥108.40 Million
≈ $15.86 Million 		CN¥4.59 Million China CN¥7.50 ▲ +3.88%
1047 ActiveOps PLC
LSE:AOM 		23.59x GBX8.66 Million
≈ $1.05K 		GBX367.00K UK GBX102.50 ▼ -4.65%
1048 BURFORD CAPITAL LTD
F:9BFA 		23.58x €51.98 Million
≈ $60.77 Million 		€2.20 Million Germany €3.72 ▲ +2.20%
1049 Daol Investment & Securities
KO:030210 		23.58x ₩243.79 Billion
≈ $165.21 Million 		₩10.34 Billion Korea ₩3650.00 ▲ +2.24%
1050 Inspecs Group plc
LSE:SPEC 		23.55x GBX6.29 Million
≈ $765.19 		GBX267.00K UK GBX90.00 ▲ +0.00%
1051 Topps Tiles PLC
LSE:TPT 		23.54x GBX8.07 Million
≈ $982.49 		GBX343.00K UK GBX35.70 ▼ -0.83%
1052 NMDC Steel Limited
NSE:NSLNISP 		23.52x Rs13.81 Billion
≈ $149.36 Million 		Rs587.20 Million India Rs40.24 ▲ +1.23%
1053 Radaan Mediaworks India Limited
NSE:RADAAN 		23.52x Rs59.84 Million
≈ $647.09K 		Rs2.54 Million India Rs2.76 ▲ +5.34%
1054 VIX Securities JSC
VN:VIX 		23.44x ₫3.24 Trillion
≈ $123.23 Million 		₫138.37 Billion Vietnam ₫11850.00 ▲ +0.85%
1055 BlackRock California Municipal Income Closed Fund
NYSE:BFZ 		23.38x $6.59 Million $281.86K USA $11.11 ▼ -0.36%
1056 G.I. Tech Co. Ltd.
KQ:382480 		23.37x ₩1.85 Billion
≈ $1.26 Million 		₩79.27 Million Korea ₩1530.00 ▲ +1.26%
1057 DCM Shriram Industries Limited
NSE:DCMSRIND 		23.32x Rs3.21 Billion
≈ $34.68 Million 		Rs137.50 Million India Rs39.92 ▼ -0.65%
1058 Jiangsu Changqing Agrochemical Co Ltd
SHE:002391 		23.32x CN¥233.54 Million
≈ $34.17 Million 		CN¥10.02 Million China CN¥5.02 ▲ +1.01%
1059 Woori Financial Group Inc
NYSE:WF 		23.29x $13.56 Trillion $582.19 Billion USA $70.04 ▼ -0.04%
1060 Anhui Guofeng Plastic Industry Co Ltd
SHE:000859 		23.27x CN¥157.54 Million
≈ $23.05 Million 		CN¥6.77 Million China CN¥8.19 ▲ +3.41%
1061 Tianma Microelectronics Co Ltd
SHE:000050 		23.27x CN¥2.49 Billion
≈ $365.04 Million 		CN¥107.22 Million China CN¥5.84 ▲ +0.52%
1062 N1 Holdings Ltd
AU:N1H 		23.23x AU$24.20 Million
≈ $17.12 Million 		AU$1.04 Million Australia AU$0.14 ▲ +0.00%
1063 Hua Jung Components Co Ltd
TWO:5328 		23.23x NT$451.02 Million
≈ $14.21 Million 		NT$19.42 Million Taiwan NT$54.60 ▼ -0.73%
1064 Barnes & Noble Education Inc
NYSE:BNED 		23.19x $80.81 Million $3.48 Million USA $12.95 ▼ -1.52%
1065 FPT Securities JSC
VN:FTS 		23.14x ₫1.81 Trillion
≈ $68.61 Million 		₫78.05 Billion Vietnam ₫18600.00 ▼ -0.53%
1066 Canny Elevator Co Ltd
SHE:002367 		23.12x CN¥212.38 Million
≈ $31.08 Million 		CN¥9.19 Million China CN¥5.45 ▲ +0.18%
1067 Jinzhou Port Co Ltd B
SHG:900952 		23.09x $453.30 Million $19.63 Million China $0.03 ▲ +0.00%
1068 EPRCOMUNICAZIONE S.P.A.
F:J3P 		23.08x €320.56K
≈ $374.77K 		€13.89K Germany €1.13 ▲ +1.35%
1069 MMP Industries Limited
NSE:MMP 		23.07x Rs254.35 Million
≈ $2.75 Million 		Rs11.03 Million India Rs491.45 ▼ -0.68%
1070 BURBERRY GROUP ADR/
F:BB2A 		23.05x €484.00 Million
≈ $565.85 Million 		€21.00 Million Germany €12.80 ▼ -5.19%
1071 Kakatiya Cement Sugar & Industries Limited
NSE:KAKATCEM 		22.99x Rs158.79 Million
≈ $1.72 Million 		Rs6.91 Million India Rs100.89 ▲ +1.48%
1072 Smcp SAS
PA:SMCP 		22.98x €128.70 Million
≈ $150.46 Million 		€5.60 Million France €5.75 ▲ +0.09%
1073 Ji-Haw Industrial Co Ltd
TW:3011 		22.97x NT$21.48 Million
≈ $676.74K 		NT$935.00K Taiwan NT$9.94 ▲ +0.10%
1074 CMST Development Co Ltd
SHG:600787 		22.95x CN¥674.61 Million
≈ $98.72 Million 		CN¥29.39 Million China CN¥4.63 ▲ +1.31%
1075 Eastern Technical Engineering Public Company Limited
BK:ETE 		22.94x ฿20.50 Million
≈ $639.11K 		฿893.64K Thailand ฿0.63 ▼ -3.08%
1076 MarineMax Inc
NYSE:HZO 		22.93x $72.50 Million $3.16 Million USA $52.37 ▲ +0.04%
1077 Shenzhen Sunrise New Energy Co Ltd
SHE:002256 		22.90x CN¥42.03 Million
≈ $6.15 Million 		CN¥1.84 Million China CN¥2.92 ▼ -4.58%
1078 Yusin Holding Corp
TW:4557 		22.82x NT$117.57 Million
≈ $3.70 Million 		NT$5.15 Million Taiwan NT$57.00 ▲ +7.75%
1079 Citychamp Dartong Co Ltd
SHG:600067 		22.80x CN¥1.45 Billion
≈ $211.65 Million 		CN¥63.44 Million China CN¥2.55 ▲ +1.19%
1080 RCL Foods Ltd
JSE:RCL 		22.79x ZAC1.70 Billion
≈ $900.83K 		ZAC74.38 Million South Africa ZAC683.00 ▼ -1.16%
1081 Telcoware
KO:078000 		22.76x ₩16.55 Billion
≈ $11.21 Million 		₩727.18 Million Korea ₩13220.00 ▲ +0.99%
1082 AECC Aero Science and Technology Co Ltd
SHG:600391 		22.75x CN¥434.52 Million
≈ $63.58 Million 		CN¥19.10 Million China CN¥42.62 ▲ +5.50%
1083 Lancartama Sejati Tbk
JK:TAMA 		22.69x Rp4.24 Billion
≈ $248.26K 		Rp186.72 Million Indonesia Rp168.00 ▼ -9.68%
1084 CammSys Corp
KQ:050110 		22.66x ₩22.74 Billion
≈ $15.41 Million 		₩1.00 Billion Korea ₩4990.00 ▲ +7.20%
1085 ING Bank Śląski SA
WAR:ING 		22.66x zł18.65 Billion
≈ $5.13 Billion 		zł823.00 Million Poland zł458.80 ▲ +0.48%
1086 EM-Tech.CO. LTD
KQ:091120 		22.62x ₩15.01 Billion
≈ $10.17 Million 		₩663.43 Million Korea ₩6320.00 ▲ +12.66%
1087 Zhejiang Narada Power Source
SHE:300068 		22.61x CN¥275.15 Million
≈ $40.26 Million 		CN¥12.17 Million China CN¥3.57 ▼ -2.99%
1088 DYNAM JAPAN HOLDINGS Co. Ltd
F:2DJ 		22.54x €13.38 Billion
≈ $15.64 Billion 		€593.50 Million Germany €0.34 ▲ +0.59%
1089 Immersion Corporation
NASDAQ:IMMR 		22.54x $83.85 Million $3.72 Million USA $6.96 ▼ -2.52%
1090 Honghua Group Limited
F:4HB 		22.51x €208.19 Million
≈ $243.39 Million 		€9.25 Million Germany €0.01 ▲ +0.00%
1091 IBU tec advanced materials AG
XETRA:IBU 		22.50x €14.17 Million
≈ $16.56 Million 		€629.61K Germany €13.70 ▲ +2.62%
1092 Southern Fertilizer JSC
VN:SFG 		22.49x ₫217.17 Billion
≈ $8.25 Million 		₫9.66 Billion Vietnam ₫9880.00 ▲ +0.30%
1093 Boc International China Co Ltd
SHG:601696 		22.47x CN¥6.40 Billion
≈ $935.87 Million 		CN¥284.64 Million China CN¥10.84 ▼ -0.73%
1094 Karya Bersama Anugerah Pt
JK:KBAG 		22.46x Rp4.57 Billion
≈ $267.96K 		Rp203.57 Million Indonesia Rp34.00 ▼ -15.00%
1095 Cheetah Net Supply Chain Service Inc. Class A Common Stock
NASDAQ:CTNT 		22.41x $1.59 Million $71.05K USA $2.75 ▼ -13.52%
1096 Bank Net Indonesia Syariah Tbk PT
JK:BANK 		22.41x Rp337.47 Billion
≈ $19.77 Million 		Rp15.06 Billion Indonesia Rp204.00 ▼ -14.29%
1097 Shenzhen Energy Group Co Ltd
SHE:000027 		22.37x CN¥5.81 Billion
≈ $849.73 Million 		CN¥259.60 Million China CN¥6.20 ▲ +0.49%
1098 Bank Mega Tbk
JK:MEGA 		22.32x Rp13.97 Trillion
≈ $818.37 Million 		Rp625.75 Billion Indonesia Rp1895.00 ▼ -2.32%
1099 Yuancheng Cable Co Ltd
SHE:002692 		22.28x CN¥165.59 Million
≈ $24.23 Million 		CN¥7.43 Million China CN¥4.20 ▲ +5.00%
1100 Ackerstein Group Ltd
TA:ACKR 		22.27x ILA50.90 Million
≈ $136.46K 		ILA2.29 Million Israel ILA618.40 ▼ -2.00%

How Companies Are Ranked by Cash Flow Quality Index

Companies are ranked by cash flow quality index, calculated as operating cash flow divided by net income, using each company's latest reported financial statements.