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
13301 Luoyang Glass
SHG:600876 		1.26x CN¥248.17 Million
≈ $36.31 Million 		CN¥196.86 Million China CN¥7.20 ▲ +2.13%
13302 Acerinox
MC:ACX 		1.26x €43.00 Million
≈ $50.28 Million 		€34.12 Million Spain €16.92 ▲ +1.08%
13303 Hangzhou Coco Healthcare Products Co.Ltd.
SHE:301009 		1.26x CN¥12.21 Million
≈ $1.79 Million 		CN¥9.69 Million China CN¥8.84 ▲ +0.91%
13304 Refex Industries Limited
NSE:REFEX 		1.26x Rs738.52 Million
≈ $7.99 Million 		Rs586.13 Million India Rs256.55 ▼ -1.86%
13305 Asahi India Glass Limited
NSE:ASAHIINDIA 		1.26x Rs1.42 Billion
≈ $15.36 Million 		Rs1.13 Billion India Rs923.55 ▼ -0.25%
13306 Xi'an Manareco New Materials Co.Ltd
SHG:688550 		1.26x CN¥144.53 Million
≈ $21.15 Million 		CN¥114.74 Million China CN¥32.15 ▼ -0.16%
13307 Synel M.L.L Payway Ltd
TA:SNEL 		1.26x ILA2.25 Million
≈ $6.03K 		ILA1.78 Million Israel ILA1629.00 ▲ +0.12%
13308 HANGZHOU TIGERMED CO. H 1
F:5HZ1 		1.26x €1.12 Billion
≈ $1.31 Billion 		€887.89 Million Germany €4.44 ▼ -3.90%
13309 Oak Valley Bancorp
NASDAQ:OVLY 		1.26x $7.98 Million $6.33 Million USA $33.95 ▲ +1.19%
13310 Hannstar Display Corp
TW:6116 		1.26x NT$413.16 Million
≈ $13.02 Million 		NT$328.14 Million Taiwan NT$14.95 ▲ +2.40%
13311 Gilead Sciences Inc
NASDAQ:GILD 		1.26x $2.54 Billion $2.02 Billion USA $156.19 ▼ -0.75%
13312 LuxNet
TWO:4979 		1.26x NT$231.91 Million
≈ $7.31 Million 		NT$184.25 Million Taiwan NT$520.00 ▼ -4.06%
13313 Fresnillo PLC
LSE:FRES 		1.26x GBX1.25 Billion
≈ $152.35K 		GBX994.96 Million UK GBX2719.00 ▲ +1.87%
13314 UMB Financial Corporation
NASDAQ:UMBF 		1.26x $349.26 Million $277.57 Million USA $131.10 ▼ -0.49%
13315 Electronic Arts Inc
NASDAQ:EA 		1.26x $580.00 Million $461.00 Million USA $209.70 ▲ +0.00%
13316 Eclat Textile Co Ltd
TW:1476 		1.26x NT$2.08 Billion
≈ $65.50 Million 		NT$1.65 Billion Taiwan NT$329.50 ▲ +1.70%
13317 Korea Ratings Co. Ltd
KQ:034950 		1.26x ₩4.73 Billion
≈ $3.21 Million 		₩3.76 Billion Korea ₩101800.00 ▲ +0.10%
13318 Spencer's Retail Limited
NSE:SPENCERS 		1.26x Rs23.00 Million
≈ $248.76K 		Rs18.28 Million India Rs22.91 ▲ +5.28%
13319 Jiangsu Boiln Plastics Co. Ltd.
SHE:301003 		1.26x CN¥31.98 Million
≈ $4.68 Million 		CN¥25.43 Million China CN¥54.19 ▲ +1.03%
13320 Champion Iron Ltd
TO:CIA 		1.26x CA$81.71 Million
≈ $59.11 Million 		CA$64.97 Million Canada CA$2.33 ▼ -2.92%
13321 Krungthai Card PCL
BK:KTC 		1.26x ฿2.45 Billion
≈ $76.49 Million 		฿1.95 Billion Thailand ฿35.25 ▲ +0.71%
13322 Theta Gold Mines Ltd
AU:TGM 		1.26x AU$4.87 Million
≈ $3.45 Million 		AU$3.88 Million Australia AU$0.19 ▼ -2.63%
13323 Yangzijiang Shipbuilding (Holdings) Ltd
F:B8O 		1.26x €1.08 Billion
≈ $1.27 Billion 		€863.00 Million Germany €3.54 ▲ +2.64%
13324 Community Health Systems Inc
NYSE:CYH 		1.26x $88.00 Million $70.00 Million USA $2.88 ▼ -3.68%
13325 Ideal United Bintang Bhd
KLSE:9687 		1.26x RM12.28 Million
≈ $3.08 Million 		RM9.77 Million Malaysia RM1.05 ▲ +0.00%
13326 CervoMed Inc.
NASDAQ:CRVO 		1.26x $2.70 Million $2.15 Million USA $2.24 ▼ -0.44%
13327 ECM Libra Financial Group Bhd
KLSE:2143 		1.26x RM3.83 Million
≈ $961.08K 		RM3.05 Million Malaysia RM0.21 ▼ -6.67%
13328 SUN KWANG CO.Ltd
KQ:003100 		1.26x ₩15.05 Billion
≈ $10.20 Million 		₩11.98 Billion Korea ₩19970.00 ▲ +2.94%
13329 Dynavax Technologies Corporation
NASDAQ:DVAX 		1.26x $33.83 Million $26.93 Million USA $15.50 ▲ +0.00%
13330 Shandong Nanshan Aluminium Co Ltd
SHG:600219 		1.26x CN¥1.21 Billion
≈ $177.02 Million 		CN¥963.06 Million China CN¥4.33 ▲ +0.70%
13331 Serviceware SE
F:SJJ 		1.26x €5.82 Million
≈ $6.80 Million 		€4.63 Million Germany €12.70 ▼ -0.78%
13332 Yara International ASA
OL:YAR 		1.26x Nkr682.00 Million
≈ $71.77 Million 		Nkr543.00 Million Norway Nkr412.10 ▼ -0.17%
13333 Adroit Infotech Limited
NSE:ADROITINFO 		1.26x Rs20.22 Million
≈ $218.66K 		Rs16.10 Million India Rs9.99 ▼ -3.94%
13334 Henan Thinker Automation
SHG:603508 		1.26x CN¥116.65 Million
≈ $17.07 Million 		CN¥92.91 Million China CN¥20.36 ▲ +1.29%
13335 Tianshan Aluminum Group Co Ltd
SHE:002532 		1.26x CN¥1.58 Billion
≈ $230.72 Million 		CN¥1.26 Billion China CN¥11.50 ▲ +2.04%
13336 Minto Apartment Real Estate Investment Trust
TO:MI-UN 		1.25x CA$19.66 Million
≈ $14.22 Million 		CA$15.67 Million Canada CA$17.99 ▲ +0.17%
13337 Jdd Tech New Mat Co Ltd
SHE:301538 		1.25x CN¥53.49 Million
≈ $7.83 Million 		CN¥42.62 Million China CN¥33.65 ▲ +1.72%
13338 TES Co. Ltd
KQ:095610 		1.25x ₩30.84 Billion
≈ $20.90 Million 		₩24.58 Billion Korea ₩126800.00 ▲ +2.84%
13339 Envista Holdings Corp
NYSE:NVST 		1.25x $115.90 Million $92.40 Million USA $22.90 ▼ -2.55%
13340 Value Management & Research AG
F:VMR1 		1.25x €42.71K
≈ $49.93K 		€34.05K Germany €0.22 ▲ +0.00%
13341 Engineer Gold Mines Ltd
V:EAU 		1.25x CA$62.03K
≈ $44.87K 		CA$49.47K Canada CA$0.05 ▼ -23.08%
13342 Anhui Yingjia Distillery Co Ltd
SHG:603198 		1.25x CN¥477.72 Million
≈ $69.90 Million 		CN¥381.01 Million China CN¥40.00 ▲ +3.63%
13343 YouGov plc
LSE:YOU 		1.25x GBX8.40 Million
≈ $1.02K 		GBX6.70 Million UK GBX291.80 ▼ -0.68%
13344 Becle S.A.B. de C.V
MX:CUERVO 		1.25x MX$1.77 Billion
≈ $101.71 Million 		MX$1.41 Billion Mexico MX$14.83 ▲ +1.37%
13345 Penta Teknoloji Urunleri Dagitim Ticaret AS
IS:PENTA 		1.25x TL32.03 Million
≈ $717.39K 		TL25.55 Million Turkey TL9.16 ▼ -3.98%
13346 StealthGas Inc
NASDAQ:GASS 		1.25x $16.02 Million $12.78 Million USA $8.57 ▲ +0.12%
13347 Centre Testing Intl Shenzhen
SHE:300012 		1.25x CN¥432.45 Million
≈ $63.28 Million 		CN¥344.96 Million China CN¥14.95 ▲ +3.53%
13348 SamsungFN REIT Co. Ltd.
KO:448730 		1.25x ₩5.41 Billion
≈ $3.67 Million 		₩4.32 Billion Korea ₩5150.00 ▲ +0.19%
13349 Taiyen Biotech Co Ltd
TW:1737 		1.25x NT$99.80 Million
≈ $3.14 Million 		NT$79.62 Million Taiwan NT$30.15 ▼ -0.33%
13350 Admiral Group PLC
LSE:ADM 		1.25x GBX502.60 Million
≈ $61.15K 		GBX401.00 Million UK GBX3784.00 ▲ +0.91%
13351 Computer Direct
TA:CMDR 		1.25x ILA86.44 Million
≈ $231.74K 		ILA68.97 Million Israel ILA33950.00 ▲ +1.71%
13352 Omnia Holdings Limited
JSE:OMN 		1.25x ZAC689.00 Million
≈ $366.17K 		ZAC550.00 Million South Africa ZAC12284.00 ▼ -0.19%
13353 C&C International Corp.
KQ:352480 		1.25x ₩9.35 Billion
≈ $6.33 Million 		₩7.46 Billion Korea ₩20400.00 ▲ +2.72%
13354 CPFL Energia S.A
SA:CPFE3 		1.25x R$1.71 Billion
≈ $335.65 Million 		R$1.37 Billion Brazil R$49.36 ▼ -0.62%
13355 TCI Co Ltd
TWO:8436 		1.25x NT$306.21 Million
≈ $9.65 Million 		NT$244.56 Million Taiwan NT$101.00 ▲ +1.00%
13356 Shandong Shanda Oumasoft CO.LTD.
SHE:301185 		1.25x CN¥72.90 Million
≈ $10.67 Million 		CN¥58.22 Million China CN¥16.80 ▼ -0.65%
13357 Lucapa Diamond Company Ltd
AU:LOM 		1.25x AU$3.98 Million
≈ $2.82 Million 		AU$3.18 Million Australia AU$0.01 ▲ +0.00%
13358 Medifron DBT Co. Ltd
KQ:065650 		1.25x ₩6.72 Billion
≈ $4.55 Million 		₩5.37 Billion Korea ₩2460.00 ▼ -24.66%
13359 Wisdom Marine Lines Co Ltd
TW:2637 		1.25x NT$84.25 Million
≈ $2.65 Million 		NT$67.34 Million Taiwan NT$101.50 ▲ +0.50%
13360 Baozun Inc
NASDAQ:BZUN 		1.25x $299.38 Million $239.35 Million USA $3.72 ▲ +1.36%
13361 Community Bank System Inc
NYSE:CBU 		1.25x $71.56 Million $57.22 Million USA $60.24 ▲ +0.96%
13362 Arrowhead Pharmaceuticals Inc
NASDAQ:ARWR 		1.25x $460.05 Million $367.86 Million USA $55.90 ▼ -4.44%
13363 Teck Resources Limited
F:TPT 		1.25x €1.02 Billion
≈ $1.20 Billion 		€819.00 Million Germany €57.00 ▲ +0.00%
13364 PT Daya Intiguna Yasa Tbk
JK:MDIY 		1.25x Rp354.80 Billion
≈ $20.79 Million 		Rp283.79 Billion Indonesia Rp800.00 ▼ -5.88%
13365 AutoZone Inc
NYSE:AZO 		1.25x $801.99 Million $641.49 Million USA $3120.59 ▲ +1.99%
13366 Inission AB (publ)
ST:INISS-B 		1.25x Skr43.50 Million
≈ $4.68 Million 		Skr34.80 Million Sweden Skr72.80 ▲ +1.11%
13367 Sotherly Hotels Inc Series B Pref
NASDAQ:SOHOB 		1.25x $1.95 Million $1.56 Million USA $3.30 ▲ +0.00%
13368 Sotherly Hotels Inc
NASDAQ:SOHO 		1.25x $1.95 Million $1.56 Million USA $2.25 ▲ +0.45%
13369 Laureate Education Inc
NASDAQ:LAUR 		1.25x $101.28 Million $81.03 Million USA $38.61 ▼ -1.10%
13370 BCPG Public Company Limited
BK:BCPG 		1.25x ฿908.89 Million
≈ $28.33 Million 		฿727.20 Million Thailand ฿6.65 ▲ +0.76%
13371 Lubelski Wegiel Bogdanka S.A.
WAR:LWB 		1.25x zł354.80 Million
≈ $97.65 Million 		zł283.91 Million Poland zł26.30 ▲ +2.33%
13372 Borosil Limited
NSE:BOROLTD 		1.25x Rs501.34 Million
≈ $5.42 Million 		Rs401.24 Million India Rs270.90 ▲ +0.22%
13373 SOUTH32 Ltd
AU:S32 		1.25x AU$550.94 Million
≈ $389.82 Million 		AU$440.95 Million Australia AU$4.63 ▲ +3.58%
13374 Colorpak Indonesia Tbk
JK:CLPI 		1.25x Rp23.70 Billion
≈ $1.39 Million 		Rp18.97 Billion Indonesia Rp1440.00 ▼ -5.88%
13375 RCE Capital Berhad
KLSE:9296 		1.25x RM38.01 Million
≈ $9.54 Million 		RM30.43 Million Malaysia RM0.96 ▲ +0.00%
13376 Insulet Corporation
NASDAQ:PODD 		1.25x $113.80 Million $91.10 Million USA $141.10 ▲ +1.68%
13377 JEMTEC Inc
V:JTC 		1.25x CA$63.38K
≈ $45.85K 		CA$50.74K Canada CA$1.10 ▲ +3.77%
13378 Changzhou Qianhong Biopharma Co Ltd
SHE:002550 		1.25x CN¥156.34 Million
≈ $22.88 Million 		CN¥125.18 Million China CN¥6.26 ▲ +1.79%
13379 RAIFFEIS. UNSPON.ADR/1/4
F:RAW0 		1.25x €587.00 Million
≈ $686.26 Million 		€470.00 Million Germany €10.60 ▼ -2.75%
13380 Zhejiang Shenghua Biok Biology Co Ltd
SHG:600226 		1.25x CN¥77.05 Million
≈ $11.28 Million 		CN¥61.71 Million China CN¥4.50 ▼ -1.75%
13381 333D Ltd
AU:T3D 		1.25x AU$363.36K
≈ $257.10K 		AU$291.00K Australia AU$0.03 ▲ +0.00%
13382 First Financial Bancorp
NASDAQ:FFBC 		1.25x $89.81 Million $71.92 Million USA $31.48 ▲ +0.22%
13383 WebCash Corporation
KQ:053580 		1.25x ₩5.47 Billion
≈ $3.70 Million 		₩4.38 Billion Korea ₩6940.00 ▲ +4.20%
13384 Alkali Metals Limited
NSE:ALKALI 		1.25x Rs54.37 Million
≈ $588.03K 		Rs43.55 Million India Rs86.56 ▼ -0.67%
13385 Ve Wong Corp
TW:1203 		1.25x NT$130.37 Million
≈ $4.11 Million 		NT$104.41 Million Taiwan NT$43.20 ▼ -0.23%
13386 Sichuan Injet Electric Co Ltd
SHE:300820 		1.25x CN¥91.75 Million
≈ $13.43 Million 		CN¥73.49 Million China CN¥54.13 ▼ -0.50%
13387 Exzeo Group, Inc.
NYSE:XZO 		1.25x $25.47 Million $20.41 Million USA $16.69 ▲ +0.00%
13388 Parag Milk Foods Limited
NSE:PARAGMILK 		1.25x Rs994.20 Million
≈ $10.75 Million 		Rs796.70 Million India Rs276.30 ▼ -6.62%
13389 Demisas Dokum Emaye Mamulleri Sanayi AS
IS:DMSAS 		1.25x TL49.58 Million
≈ $1.11 Million 		TL39.74 Million Turkey TL6.27 ▼ -3.24%
13390 Univest Corporation Pennsylvania
NASDAQ:UVSP 		1.25x $31.98 Million $25.64 Million USA $41.25 ▲ +0.49%
13391 Chaun-Choung Technology Corp
TW:6230 		1.25x NT$251.60 Million
≈ $7.93 Million 		NT$201.74 Million Taiwan NT$111.00 ▼ -0.45%
13392 Global Education Limited
NSE:GLOBAL 		1.25x Rs92.18 Million
≈ $996.86K 		Rs73.92 Million India Rs142.70 ▼ -1.25%
13393 Summarecon Agung Tbk
JK:SMRA 		1.25x Rp236.61 Billion
≈ $13.86 Million 		Rp189.76 Billion Indonesia Rp230.00 ▼ -12.88%
13394 Esquire Financial Holdings Inc
NASDAQ:ESQ 		1.25x $16.79 Million $13.47 Million USA $118.89 ▼ -0.05%
13395 GREENHY2 Ltd
AU:H2G 		1.25x AU$495.00K
≈ $350.24K 		AU$397.00K Australia AU$0.01 ▲ +0.00%
13396 Besiktas Futbol Yatirimlari Sanayi ve Ticaret AS
IS:BJKAS 		1.25x TL886.42 Million
≈ $19.85 Million 		TL711.18 Million Turkey TL1.44 ▼ -0.69%
13397 Hangzhou Weiguang Electronic Co Ltd
SHE:002801 		1.25x CN¥91.69 Million
≈ $13.42 Million 		CN¥73.57 Million China CN¥24.68 ▲ +1.44%
13398 Chocoladefabriken Lindt & Spruengli AG N
SW:LISN 		1.25x CHF670.90 Million
≈ $848.20 Million 		CHF538.30 Million Switzerland CHF86900.00 ▲ +0.81%
13399 Chengdu Kanghua Biological Products
SHE:300841 		1.25x CN¥92.89 Million
≈ $13.59 Million 		CN¥74.59 Million China CN¥50.45 ▼ -1.18%
13400 Siam City Cement Public Company Limited
BK:SCCC 		1.25x ฿1.13 Billion
≈ $35.17 Million 		฿906.19 Million Thailand ฿151.50 ▲ +0.00%

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.