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

29,390
Positive operating CF and net income required

Last Updated

Jul 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.
Rank Company Quality Index Operating CF Net Income Country Price 24h Change
13301 Raisio Oyj Vaihto-osake
HE:RAIVV 		1.28x €8.30 Million
≈ $9.70 Million 		€6.50 Million Finland €2.56 ▲ +0.79%
13302 UGI Corporation
NYSE:UGI 		1.28x $664.00 Million $520.00 Million USA $37.33 ▲ +1.03%
13303 Vidrala SA
MC:VID 		1.28x €215.55 Million
≈ $252.00 Million 		€168.82 Million Spain €86.00 ▲ +1.65%
13304 Beijing Scitop Bio Tech Co Ltd
SHE:300858 		1.28x CN¥44.72 Million
≈ $6.54 Million 		CN¥35.03 Million China CN¥13.03 ▼ -4.40%
13305 ALPHAMAB ONCOLO.DL-000002
F:3NK 		1.28x €212.34 Million
≈ $248.24 Million 		€166.34 Million Germany €0.87 ▲ +2.37%
13306 TechnipFMC PLC
F:1T1 		1.28x €332.50 Million
≈ $388.73 Million 		€260.50 Million Germany €67.28 ▲ +0.84%
13307 Thai President Foods Public Company Limited
BK:TFMAMA 		1.28x ฿1.09 Billion
≈ $33.96 Million 		฿853.65 Million Thailand ฿186.00 ▲ +0.00%
13308 AvalonBay Communities Inc
NYSE:AVB 		1.28x $418.93 Million $328.29 Million USA $189.61 ▼ -0.62%
13309 Jiangsu Eazytec Co Ltd
SHG:688258 		1.28x CN¥22.30 Million
≈ $3.26 Million 		CN¥17.48 Million China CN¥94.13 ▼ -5.57%
13310 Lewis Group Limited
JSE:LEW 		1.28x ZAC681.00 Million
≈ $361.92K 		ZAC533.80 Million South Africa ZAC8900.00 ▼ -3.26%
13311 Ichia Technologies Inc
TW:2402 		1.28x NT$266.46 Million
≈ $8.40 Million 		NT$208.90 Million Taiwan NT$58.00 ▼ -2.52%
13312 WOLTERS KLUWER ADR EO-12
F:WOS 		1.28x €1.67 Billion
≈ $1.95 Billion 		€1.31 Billion Germany €68.00 ▼ -2.16%
13313 Dagang Nexchange Bhd
KLSE:4456 		1.28x RM16.30 Million
≈ $4.09 Million 		RM12.78 Million Malaysia RM0.46 ▲ +0.00%
13314 LDR Turizm AS
IS:LIDER 		1.27x TL1.29 Billion
≈ $28.90 Million 		TL1.01 Billion Turkey TL102.10 ▼ -6.76%
13315 AXA SA
F:AXAA 		1.27x €2.44 Billion
≈ $2.85 Billion 		€1.92 Billion Germany €44.20 ▼ -3.07%
13316 Haleon PLC
LSE:HLN 		1.27x GBX513.50 Million
≈ $62.48K 		GBX403.00 Million UK GBX363.50 ▲ +0.53%
13317 Hidili Industry International Development Limited
F:3H3 		1.27x €683.61 Million
≈ $799.21 Million 		€536.68 Million Germany €0.00 ▲ +0.00%
13318 Ecocab Co. Ltd
KQ:128540 		1.27x ₩10.25 Billion
≈ $6.95 Million 		₩8.06 Billion Korea ₩1280.00 ▼ -1.16%
13319 ABC arbitrage SA
PA:ABCA 		1.27x €9.46 Million
≈ $11.06 Million 		€7.43 Million France €5.03 ▲ +0.20%
13320 WHA Business Complex Freehold and Leasehold Real Estate Investment Trust
BK:WHABT 		1.27x ฿26.05 Million
≈ $812.05K 		฿20.47 Million Thailand ฿6.40 ▲ +0.00%
13321 ZTO Express (Cayman) Inc
F:ZTOA 		1.27x €3.21 Billion
≈ $3.75 Billion 		€2.52 Billion Germany €20.80 ▲ +0.00%
13322 British American Tobacco Malaysia Bhd
KLSE:4162 		1.27x RM212.11 Million
≈ $53.25 Million 		RM166.72 Million Malaysia RM4.86 ▲ +0.41%
13323 Corporacion America Airports
NYSE:CAAP 		1.27x $102.33 Million $80.44 Million USA $25.17 ▲ +0.60%
13324 Wilk Technologies Ltd
TA:WILK 		1.27x ILA1.86K
≈ $4.98 		ILA1.46K Israel ILA626.00 ▼ -3.96%
13325 Fujikura Ltd
NYSE:FJIKY 		1.27x $115.91 Billion $91.12 Billion USA $13.50 ▼ -4.12%
13326 IRWIN NATURALS INC.
F:97X 		1.27x €10.96 Million
≈ $12.81 Million 		€8.62 Million Germany €0.15 ▲ +0.00%
13327 Lundin Mining Corporation
TO:LUN 		1.27x CA$491.90 Million
≈ $355.83 Million 		CA$387.00 Million Canada CA$35.94 ▼ -0.83%
13328 Macau Property Opportunities Fund Ltd
LSE:MPO 		1.27x GBX101.24 Million
≈ $12.32K 		GBX79.66 Million UK GBX6.13 ▼ -0.41%
13329 Shanghai DaZhong Public Utilities Group Co Ltd
SHG:600635 		1.27x CN¥237.31 Million
≈ $34.73 Million 		CN¥186.75 Million China CN¥4.41 ▼ -3.50%
13330 Hangzhou Huning Elevator Parts Co Ltd
SHE:300669 		1.27x CN¥6.84 Million
≈ $1.00 Million 		CN¥5.38 Million China CN¥20.57 ▼ -4.41%
13331 VeriSign Inc
NASDAQ:VRSN 		1.27x $272.40 Million $214.50 Million USA $280.00 ▲ +7.04%
13332 Best SA
WAR:BST 		1.27x zł47.94 Million
≈ $13.19 Million 		zł37.76 Million Poland zł32.80 ▼ -1.80%
13333 Kapuas Prima Coal Tbk PT
JK:ZINC 		1.27x Rp8.64 Billion
≈ $506.12K 		Rp6.80 Billion Indonesia Rp30.00 ▲ +0.00%
13334 Harrow Health Inc
NASDAQ:HROW 		1.27x $8.41 Million $6.63 Million USA $38.45 ▼ -8.19%
13335 Taiwan Surface Mounting Technology Corp
TW:6278 		1.27x NT$796.23 Million
≈ $25.09 Million 		NT$627.38 Million Taiwan NT$159.50 ▼ -3.92%
13336 Universal Cement Corp
TW:1104 		1.27x NT$712.63 Million
≈ $22.45 Million 		NT$561.55 Million Taiwan NT$26.80 ▲ +0.94%
13337 Sandisk Corp
NASDAQ:SNDK 		1.27x $1.02 Billion $803.00 Million USA $1436.56 ▼ -10.79%
13338 Page Industries Limited
NSE:PAGEIND 		1.27x Rs5.02 Billion
≈ $54.28 Million 		Rs3.96 Billion India Rs40275.00 ▲ +0.01%
13339 China Coal Energy Company Limited
F:CVV 		1.27x €5.94 Billion
≈ $6.94 Billion 		€4.68 Billion Germany €1.19 ▼ -3.21%
13340 Berkshire Hills Bancorp Inc
NYSE:BHLB 		1.27x $38.52 Million $30.37 Million USA $26.50 ▲ +0.57%
13341 China Railway Group Limited
SHG:601390 		1.27x CN¥7.18 Billion
≈ $1.05 Billion 		CN¥5.66 Billion China CN¥4.52 ▼ -1.74%
13342 GOODPEOPLE Co. Ltd
KQ:033340 		1.27x ₩2.95 Billion
≈ $2.00 Million 		₩2.33 Billion Korea ₩345.00 ▼ -5.74%
13343 M Winkworth PLC
LSE:WINK 		1.27x GBX1.29 Million
≈ $157.08 		GBX1.02 Million UK GBX177.50 ▲ +0.00%
13344 Betta Pharmaceuticals Co Ltd
SHE:300558 		1.27x CN¥224.45 Million
≈ $32.84 Million 		CN¥177.04 Million China CN¥58.32 ▼ -4.00%
13345 The Lottery Corporation Ltd
AU:TLC 		1.27x AU$219.70 Million
≈ $155.45 Million 		AU$173.30 Million Australia AU$5.44 ▼ -0.91%
13346 Gansu Guofang Gongmao(Grp)
SHG:601086 		1.27x CN¥48.51 Million
≈ $7.10 Million 		CN¥38.27 Million China CN¥6.72 ▼ -3.72%
13347 Intellian Technologies Inc
KQ:189300 		1.27x ₩17.08 Billion
≈ $11.57 Million 		₩13.47 Billion Korea ₩60900.00 ▼ -4.69%
13348 Henderson Far East Income Ltd
LSE:HFEL 		1.27x GBX10.26 Million
≈ $1.25K 		GBX8.10 Million UK GBX261.00 ▼ -1.14%
13349 Ko Ja Cayman Co Ltd
TW:5215 		1.27x NT$71.23 Million
≈ $2.24 Million 		NT$56.20 Million Taiwan NT$38.30 ▼ -1.54%
13350 Vertical Explorations Inc
V:VERT 		1.27x CA$79.48K
≈ $57.49K 		CA$62.72K Canada CA$0.03 ▲ +0.00%
13351 ASA International Group PLC
LSE:ASAI 		1.27x GBX37.83 Million
≈ $4.60K 		GBX29.86 Million UK GBX270.00 ▲ +4.25%
13352 Jenn Feng New Energy Co Ltd
TW:1538 		1.27x NT$42.97 Million
≈ $1.35 Million 		NT$33.92 Million Taiwan NT$10.00 ▲ +6.72%
13353 Delaware Investments Florida MIF
NYSE MKT:VFL 		1.27x $2.87 Million $2.26 Million USA $10.06 ▲ +0.60%
13354 China Merchants Port Group Co Ltd
SHE:201872 		1.27x CN¥1.58 Billion
≈ $231.06 Million 		CN¥1.25 Billion China CN¥16.42 ▼ -0.42%
13355 Famous Brands Ltd
JSE:FBR 		1.27x ZAC461.10 Million
≈ $245.05K 		ZAC364.26 Million South Africa ZAC5260.00 ▲ +0.00%
13356 Teck Resources Limited
TO:TECK-B 		1.27x CA$1.02 Billion
≈ $740.75 Million 		CA$809.00 Million Canada CA$85.01 ▲ +0.99%
13357 NETGEAR Inc
NASDAQ:NTGR 		1.27x $107.68 Million $85.07 Million USA $24.93 ▼ -0.48%
13358 eToro Group Ltd.
NASDAQ:ETOR 		1.27x $104.28 Million $82.40 Million USA $36.78 ▼ -0.27%
13359 Next Technology Holding Inc
NASDAQ:NXTT 		1.27x $150.04 Million $118.57 Million USA $0.61 ▼ -14.35%
13360 Farmers & Merchants Bancorp Inc
NASDAQ:FMAO 		1.26x $11.20 Million $8.85 Million USA $30.95 ▲ +1.88%
13361 SK Reit Co Ltd
KO:395400 		1.26x ₩24.16 Billion
≈ $16.37 Million 		₩19.11 Billion Korea ₩5480.00 ▼ -1.08%
13362 PriceSmart Inc
NASDAQ:PSMT 		1.26x $62.04 Million $49.09 Million USA $186.24 ▼ -0.23%
13363 Kion Group AG
XETRA:KGX 		1.26x €113.60 Million
≈ $132.81 Million 		€89.90 Million Germany €40.55 ▲ +1.60%
13364 Lime Technologies AB (publ)
ST:LIME 		1.26x Skr51.66 Million
≈ $5.56 Million 		Skr40.88 Million Sweden Skr204.50 ▲ +0.25%
13365 Lumine Group Inc.
V:LMN 		1.26x CA$34.62 Million
≈ $25.05 Million 		CA$27.40 Million Canada CA$20.94 ▲ +2.90%
13366 AJ Advance Technology Public Company Limited
BK:AJA 		1.26x ฿22.49 Million
≈ $700.93K 		฿17.80 Million Thailand ฿0.12 ▼ -7.69%
13367 Carlyle Group Inc
NASDAQ:CG 		1.26x $452.30 Million $358.10 Million USA $45.40 ▲ +2.23%
13368 Emera Incorporated
NYSE:EMA 		1.26x $528.41 Million $418.41 Million USA $54.95 ▲ +0.26%
13369 Emera Inc.
TO:EMA 		1.26x CA$735.00 Million
≈ $531.69 Million 		CA$582.00 Million Canada CA$77.52 ▲ +0.39%
13370 Shanghai Haoyuan Chemexpress Co. Ltd. A
SHG:688131 		1.26x CN¥107.21 Million
≈ $15.69 Million 		CN¥84.90 Million China CN¥68.15 ▼ -2.57%
13371 Fibra Danhos
MX:DANHOS13 		1.26x MX$1.50 Billion
≈ $86.49 Million 		MX$1.19 Billion Mexico MX$28.65 ▲ +1.78%
13372 Nusa Raya Cipta Tbk
JK:NRCA 		1.26x Rp100.80 Billion
≈ $5.91 Million 		Rp79.83 Billion Indonesia Rp496.00 ▼ -2.75%
13373 Hbt Financial Inc
NASDAQ:HBT 		1.26x $23.90 Million $18.94 Million USA $33.29 ▲ +2.37%
13374 Aseana Properties Limited
LSE:ASPL 		1.26x $3.20 Million $2.54 Million UK $0.07 ▲ +0.00%
13375 Imexpharm Corp
VN:IMP 		1.26x ₫103.49 Billion
≈ $3.93 Million 		₫82.02 Billion Vietnam ₫35000.00 ▲ +0.00%
13376 Epigral Ltd.
NSE:EPIGRAL 		1.26x Rs2.67 Billion
≈ $28.91 Million 		Rs2.12 Billion India Rs1162.70 ▲ +0.93%
13377 Halo Technologies Holdings Ltd
AU:HAL 		1.26x AU$1.50 Million
≈ $1.06 Million 		AU$1.19 Million Australia AU$0.02 ▲ +0.00%
13378 ACOTEC SCIEN.H. DL-00001
F:7W3 		1.26x €150.27 Million
≈ $175.68 Million 		€119.18 Million Germany €0.84 ▼ -2.33%
13379 Galiano Gold Inc
TO:GAU 		1.26x CA$46.47 Million
≈ $33.61 Million 		CA$36.86 Million Canada CA$2.63 ▲ +2.33%
13380 Kraft Heinz Co
NASDAQ:KHC 		1.26x $1.01 Billion $798.00 Million USA $25.67 ▲ +1.22%
13381 Luoyang Glass
SHG:600876 		1.26x CN¥248.17 Million
≈ $36.31 Million 		CN¥196.86 Million China CN¥6.29 ▼ -2.18%
13382 Emerson Electric Company
NYSE:EMR 		1.26x $779.00 Million $618.00 Million USA $147.94 ▲ +2.10%
13383 Amadeus IT Group S.A.
MC:AMS 		1.26x €449.90 Million
≈ $525.98 Million 		€357.00 Million Spain €49.73 ▲ +3.09%
13384 Targa Resources Inc
NYSE:TRGP 		1.26x $599.20 Million $475.50 Million USA $281.33 ▼ -1.49%
13385 Arcticzymes Technologies ASA
OL:AZT 		1.26x Nkr8.65 Million
≈ $910.65K 		Nkr6.87 Million Norway Nkr19.45 ▼ -3.23%
13386 Hangzhou Coco Healthcare Products Co.Ltd.
SHE:301009 		1.26x CN¥12.21 Million
≈ $1.79 Million 		CN¥9.69 Million China CN¥7.95 ▼ -3.52%
13387 Refex Industries Limited
NSE:REFEX 		1.26x Rs738.52 Million
≈ $7.99 Million 		Rs586.13 Million India Rs316.00 ▲ +0.69%
13388 Asahi India Glass Limited
NSE:ASAHIINDIA 		1.26x Rs1.42 Billion
≈ $15.36 Million 		Rs1.13 Billion India Rs888.30 ▲ +1.82%
13389 Xi'an Manareco New Materials Co.Ltd
SHG:688550 		1.26x CN¥144.53 Million
≈ $21.15 Million 		CN¥114.74 Million China CN¥41.30 ▲ +1.47%
13390 Synel M.L.L Payway Ltd
TA:SNEL 		1.26x ILA2.25 Million
≈ $6.03K 		ILA1.78 Million Israel ILA1859.00 ▲ +0.00%
13391 HANGZHOU TIGERMED CO. H 1
F:5HZ1 		1.26x €1.12 Billion
≈ $1.31 Billion 		€887.89 Million Germany €4.08 ▼ -1.45%
13392 Oak Valley Bancorp
NASDAQ:OVLY 		1.26x $7.98 Million $6.33 Million USA $32.61 ▲ +1.08%
13393 Hannstar Display Corp
TW:6116 		1.26x NT$413.16 Million
≈ $13.02 Million 		NT$328.14 Million Taiwan NT$13.80 ▼ -3.83%
13394 Fresnillo PLC
LSE:FRES 		1.26x GBX1.25 Billion
≈ $152.35K 		GBX994.96 Million UK GBX2546.00 ▲ +1.96%
13395 Yintai Resources Co Ltd
SHE:000975 		1.26x CN¥1.09 Billion
≈ $159.07 Million 		CN¥863.84 Million China CN¥21.80 ▼ -4.43%
13396 Electronic Arts Inc
NASDAQ:EA 		1.26x $580.00 Million $461.00 Million USA $209.06 ▲ +0.03%
13397 Eclat Textile Co Ltd
TW:1476 		1.26x NT$2.08 Billion
≈ $65.50 Million 		NT$1.65 Billion Taiwan NT$334.50 ▲ +0.15%
13398 Korea Ratings Co. Ltd
KQ:034950 		1.26x ₩4.73 Billion
≈ $3.21 Million 		₩3.76 Billion Korea ₩100900.00 ▼ -0.49%
13399 Spencer's Retail Limited
NSE:SPENCERS 		1.26x Rs23.00 Million
≈ $248.76K 		Rs18.28 Million India Rs33.06 ▼ -3.76%
13400 Dian Swastatika Sentosa Tbk
JK:DSSA 		1.26x Rp66.99 Million
≈ $3.93K 		Rp53.25 Million Indonesia Rp870.00 ▼ -0.57%