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.
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 |
|---|---|---|---|---|---|---|---|
| 17801 |
Gandhar Oil Refinery (India) Limited
NSE:GANDHAR |
0.53x |
Rs331.76 Million
≈ $3.59 Million |
Rs622.83 Million | India | Rs282.46 | ▲ +0.18% |
| 17802 |
POSCO Holdings
KO:005490 |
0.53x |
₩223.76 Billion
≈ $151.64 Million |
₩420.85 Billion | Korea | ₩313000.00 | ▼ -3.25% |
| 17803 |
Xuzhou Handler Special Vehicle Co Ltd
SHE:300201 |
0.53x |
CN¥49.29 Million
≈ $7.21 Million |
CN¥92.74 Million | China | CN¥13.84 | ▲ +0.29% |
| 17804 |
Xtract Resources PLC
LSE:XTR |
0.53x |
GBX330.00K
≈ $40.15 |
GBX621.00K | UK | GBX0.95 | ▲ +0.00% |
| 17805 |
SCH Group Bhd
KLSE:0161 |
0.53x |
RM2.93 Million
≈ $736.13K |
RM5.52 Million | Malaysia | RM0.27 | ▲ +0.00% |
| 17806 |
Leaders Cosmetics Co. Ltd
KQ:016100 |
0.53x |
₩297.55 Million
≈ $201.65K |
₩560.07 Million | Korea | ₩1018.00 | ▼ -6.78% |
| 17807 |
Fujian Longxi Bearing Group Co Ltd
SHG:600592 |
0.53x |
CN¥27.71 Million
≈ $4.05 Million |
CN¥52.19 Million | China | CN¥12.76 | ▼ -3.11% |
| 17808 |
Union Jack Oil plc
LSE:UJO |
0.53x |
GBX418.57K
≈ $50.93 |
GBX789.00K | UK | GBX3.58 | ▼ -5.79% |
| 17809 |
Archer Ltd.
LSE:0RBA |
0.53x |
Nkr8.70 Million
≈ $915.49K |
Nkr16.40 Million | UK | Nkr24.85 | ▲ +3.97% |
| 17810 |
Argen-X
F:1AE |
0.53x |
€685.19 Million
≈ $801.06 Million |
€1.29 Billion | Germany | €802.20 | ▼ -0.77% |
| 17811 |
daVictus plc
LSE:DVT |
0.53x |
GBX23.49K
≈ $2.86 |
GBX44.31K | UK | GBX3.75 | ▲ +0.00% |
| 17812 |
BICO Group AB
ST:BICO |
0.53x |
Skr181.60 Million
≈ $19.54 Million |
Skr342.60 Million | Sweden | Skr13.38 | ▲ +0.60% |
| 17813 |
Kaonmedia Co Ltd
KQ:078890 |
0.53x |
₩2.61 Billion
≈ $1.77 Million |
₩4.92 Billion | Korea | ₩3750.00 | ▼ -4.70% |
| 17814 |
Central Plains Environment Protection Co Ltd
SHE:000544 |
0.53x |
CN¥171.36 Million
≈ $25.07 Million |
CN¥323.44 Million | China | CN¥7.15 | ▼ -3.12% |
| 17815 |
Sika AG
SW:SIKA |
0.53x |
CHF293.30 Million
≈ $370.81 Million |
CHF553.80 Million | Switzerland | CHF155.85 | ▲ +1.20% |
| 17816 |
Nanjing Kangni Mechanical & Electrical Co Ltd
SHG:603111 |
0.53x |
CN¥55.98 Million
≈ $8.19 Million |
CN¥105.77 Million | China | CN¥5.59 | ▼ -1.93% |
| 17817 |
Hubei Forbon Technology Co Ltd
SHE:300387 |
0.53x |
CN¥10.28 Million
≈ $1.50 Million |
CN¥19.43 Million | China | CN¥6.56 | ▼ -2.96% |
| 17818 |
CMC Magnetics Corp
TW:2323 |
0.53x |
NT$841.18 Million
≈ $26.50 Million |
NT$1.59 Billion | Taiwan | NT$10.35 | ▼ -2.36% |
| 17819 |
Union Insurance Co Ltd
TW:2816 |
0.53x |
NT$235.21 Million
≈ $7.41 Million |
NT$444.58 Million | Taiwan | NT$33.70 | ▲ +0.15% |
| 17820 |
Priner Serviços Industriais S.A
SA:PRNR3 |
0.53x |
R$30.03 Million
≈ $5.89 Million |
R$56.77 Million | Brazil | R$18.86 | ▲ +1.02% |
| 17821 |
Merlin Properties SOCIMI SA
LS:MRL |
0.53x |
€415.60 Million
≈ $485.88 Million |
€786.13 Million | Portugal | €15.34 | ▲ +0.79% |
| 17822 |
Volvo Car AB (publ.)
ST:VOLCAR-B |
0.53x |
Skr2.75 Billion
≈ $295.51 Million |
Skr5.20 Billion | Sweden | Skr18.74 | ▲ +0.83% |
| 17823 |
Zhejiang China Light & Textile Industrial City Group Co Ltd
SHG:600790 |
0.53x |
CN¥72.49 Million
≈ $10.61 Million |
CN¥137.21 Million | China | CN¥3.07 | ▼ -2.54% |
| 17824 |
Multilaser Industrial SA
SA:MLAS3 |
0.53x |
R$65.78 Million
≈ $12.91 Million |
R$124.72 Million | Brazil | R$1.75 | ▼ -1.69% |
| 17825 |
Hubei Xinyangfeng Fertilizer Co Ltd
SHE:000902 |
0.53x |
CN¥222.58 Million
≈ $32.57 Million |
CN¥422.16 Million | China | CN¥13.23 | ▼ -3.22% |
| 17826 |
Sahamitr Pressure Container Public Company Limited
BK:SMPC |
0.53x |
฿63.00 Million
≈ $1.96 Million |
฿119.49 Million | Thailand | ฿9.55 | ▲ +0.53% |
| 17827 |
Nongwoobio Co. Ltd
KQ:054050 |
0.53x |
₩2.27 Billion
≈ $1.54 Million |
₩4.30 Billion | Korea | ₩6880.00 | ▼ -1.01% |
| 17828 |
Franklin Financial Services Corp
NASDAQ:FRAF |
0.53x | $3.19 Million | $6.04 Million | USA | $62.28 | ▼ -0.84% |
| 17829 |
Kunshan Huguang Auto Harness Co Ltd
SHG:605333 |
0.53x |
CN¥78.19 Million
≈ $11.44 Million |
CN¥148.36 Million | China | CN¥15.58 | ▼ -2.99% |
| 17830 |
Risuntek Inc
SHE:002981 |
0.53x |
CN¥24.52 Million
≈ $3.59 Million |
CN¥46.55 Million | China | CN¥22.03 | ▼ -0.72% |
| 17831 |
Baotou Huazi Industry Co Ltd
SHG:600191 |
0.53x |
CN¥27.84 Million
≈ $4.07 Million |
CN¥52.87 Million | China | CN¥8.51 | ▲ +0.59% |
| 17832 |
Siemens Aktiengesellschaft
XETRA:SIE |
0.53x |
€1.17 Billion
≈ $1.37 Billion |
€2.22 Billion | Germany | €272.25 | ▲ +1.51% |
| 17833 |
Contango ORE Inc
NYSE MKT:CTGO |
0.53x | $8.38 Million | $15.92 Million | USA | $20.60 | ▼ -3.74% |
| 17834 |
Copenhagen Capital A/S
CO:CPHCAP-ST |
0.53x |
Dkr7.02 Million
≈ $1.10 Million |
Dkr13.35 Million | Denmark | Dkr7.25 | ▼ -2.68% |
| 17835 |
Taiwan Mask Corp
TW:2338 |
0.53x |
NT$331.42 Million
≈ $10.44 Million |
NT$630.37 Million | Taiwan | NT$40.65 | ▼ -3.21% |
| 17836 |
EST Tools Co Ltd
SHE:300488 |
0.53x |
CN¥20.31 Million
≈ $2.97 Million |
CN¥38.63 Million | China | CN¥29.05 | ▼ -2.19% |
| 17837 |
Biosolution Co.Ltd
KQ:086820 |
0.53x |
₩1.96 Billion
≈ $1.33 Million |
₩3.74 Billion | Korea | ₩6150.00 | ▲ +2.16% |
| 17838 |
EnviTec Biogas AG
XETRA:ETG |
0.53x |
€16.38 Million
≈ $19.15 Million |
€31.17 Million | Germany | €18.80 | ▼ -1.31% |
| 17839 |
KCI SA
WAR:KCI |
0.53x |
zł744.00K
≈ $204.76K |
zł1.42 Million | Poland | zł0.91 | ▲ +0.22% |
| 17840 |
Zhejiang Wolwo Bio-Pharmaceutical Co Ltd
SHE:300357 |
0.52x |
CN¥88.11 Million
≈ $12.89 Million |
CN¥167.86 Million | China | CN¥22.80 | ▼ -6.60% |
| 17841 |
San Shing Fastech Corp
TW:5007 |
0.52x |
NT$114.98 Million
≈ $3.62 Million |
NT$219.07 Million | Taiwan | NT$56.60 | ▲ +0.35% |
| 17842 |
eMudhra Limited
NSE:EMUDHRA |
0.52x |
Rs105.58 Million
≈ $1.14 Million |
Rs201.27 Million | India | Rs455.75 | ▼ -0.43% |
| 17843 |
Comunication Weaver Co.Ltd
KQ:056360 |
0.52x |
₩2.87 Billion
≈ $1.94 Million |
₩5.47 Billion | Korea | ₩4885.00 | ▼ -3.46% |
| 17844 |
Sabien Technology Group Plc
LSE:SNT |
0.52x |
GBX204.00K
≈ $24.82 |
GBX389.00K | UK | GBX3.00 | ▲ +0.00% |
| 17845 |
Freemelt Holding AB
ST:FREEM |
0.52x |
Skr259.99K
≈ $27.98K |
Skr496.06K | Sweden | Skr1.59 | ▲ +1.79% |
| 17846 |
Jiangyin Electrical Alloy Co Ltd
SHE:300697 |
0.52x |
CN¥23.64 Million
≈ $3.46 Million |
CN¥45.10 Million | China | CN¥12.79 | ▼ -3.40% |
| 17847 |
Fastighets AB Trianon (publ)
ST:TRIAN-B |
0.52x |
Skr72.00 Million
≈ $7.75 Million |
Skr137.40 Million | Sweden | Skr17.75 | ▲ +2.01% |
| 17848 |
Banca Transilvania S.A.
RO:TLV |
0.52x |
RON651.75 Million
≈ $149.65 Million |
RON1.24 Billion | Romania | RON37.10 | ▼ -1.49% |
| 17849 |
DY Corporation
KO:013570 |
0.52x |
₩4.18 Billion
≈ $2.83 Million |
₩7.98 Billion | Korea | ₩3805.00 | ▼ -1.30% |
| 17850 |
Hpsp Co Ltd
KQ:403870 |
0.52x |
₩13.01 Billion
≈ $8.82 Million |
₩24.86 Billion | Korea | ₩35650.00 | ▼ -10.09% |
| 17851 |
Moment Group AB
ST:MOMENT |
0.52x |
Skr56.00 Million
≈ $6.03 Million |
Skr107.00 Million | Sweden | Skr5.38 | ▼ -3.93% |
| 17852 |
Eusu Holdings
KO:000700 |
0.52x |
₩4.05 Billion
≈ $2.74 Million |
₩7.74 Billion | Korea | ₩6020.00 | ▲ +0.50% |
| 17853 |
Reinet Investments S.C.A
AS:REINA |
0.52x |
€170.00 Million
≈ $198.75 Million |
€325.00 Million | Netherlands | €30.70 | ▲ +0.00% |
| 17854 |
JPMorgan Emerging Markets Ord
LSE:JMG |
0.52x |
GBX8.55 Million
≈ $1.04K |
GBX16.37 Million | UK | GBX137.00 | ▼ -0.15% |
| 17855 |
Elysee Development Corp
V:ELC |
0.52x |
CA$2.81 Million
≈ $2.03 Million |
CA$5.37 Million | Canada | CA$0.58 | ▲ +0.00% |
| 17856 |
Locafy Ltd
NASDAQ:LCFY |
0.52x | $612.49K | $1.17 Million | USA | $2.58 | ▲ +0.39% |
| 17857 |
Zhejiang Tiantie Industry Co Ltd
SHE:300587 |
0.52x |
CN¥5.39 Million
≈ $788.88K |
CN¥10.34 Million | China | CN¥3.59 | ▼ -3.75% |
| 17858 |
Brickability Group Plc
LSE:BRCK |
0.52x |
GBX4.39 Million
≈ $533.89 |
GBX8.42 Million | UK | GBX52.60 | ▲ +1.35% |
| 17859 |
HarbourVest Global Private Equity Ltd
LSE:HVPE |
0.52x |
GBX86.97 Million
≈ $10.58K |
GBX166.84 Million | UK | GBX3350.00 | ▲ +1.06% |
| 17860 |
Essar Shipping Limited
NSE:ESSARSHPNG |
0.52x |
Rs61.00 Million
≈ $659.69K |
Rs117.10 Million | India | Rs20.17 | ▲ +0.70% |
| 17861 |
ZF Commercial Vehicle Control Systems India Limited
NSE:ZFCVINDIA |
0.52x |
Rs524.69 Million
≈ $5.67 Million |
Rs1.01 Billion | India | Rs2320.60 | ▼ -1.91% |
| 17862 |
Zhejiang Daily Media Group Co Ltd
SHG:600633 |
0.52x |
CN¥81.87 Million
≈ $11.98 Million |
CN¥157.39 Million | China | CN¥10.10 | ▼ -4.81% |
| 17863 |
Black Box Limited
NSE:BBOX |
0.52x |
Rs536.00 Million
≈ $5.80 Million |
Rs1.03 Billion | India | Rs778.45 | ▼ -1.04% |
| 17864 |
Scicom MSC Bhd
KLSE:0099 |
0.52x |
RM5.76 Million
≈ $1.45 Million |
RM11.09 Million | Malaysia | RM1.93 | ▼ -1.03% |
| 17865 |
Topco Scientific Co Ltd
TW:5434 |
0.52x |
NT$687.71 Million
≈ $21.67 Million |
NT$1.32 Billion | Taiwan | NT$552.00 | ▼ -1.25% |
| 17866 |
Chinese People Holdings Company Limited
F:KEH |
0.52x |
€17.53 Million
≈ $20.49 Million |
€33.74 Million | Germany | €0.00 | ▼ -16.67% |
| 17867 |
UDAYSHIVAKUMAR INFRA ORD (BSE)
NSE:USK |
0.52x |
Rs31.41 Million
≈ $339.71K |
Rs60.51 Million | India | Rs21.75 | ▼ -0.23% |
| 17868 |
Cambridge Technology Enterprises Limited
NSE:CTE |
0.52x |
Rs47.68 Million
≈ $515.62K |
Rs91.98 Million | India | Rs31.50 | ▲ +0.48% |
| 17869 |
Thai Union Group Public Company Limited
F:THYG |
0.52x |
€576.96 Million
≈ $674.53 Million |
€1.11 Billion | Germany | €0.30 | ▼ -3.80% |
| 17870 |
Fidere Patrimonio SOCIMI SA
MC:YFID |
0.52x |
€13.25 Million
≈ $15.49 Million |
€25.57 Million | Spain | €40.00 | ▲ +0.00% |
| 17871 |
Hyundai Heavy Industries Holdings Co Ltd
KO:267250 |
0.52x |
₩231.95 Billion
≈ $157.19 Million |
₩447.68 Billion | Korea | ₩222500.00 | ▼ -3.89% |
| 17872 |
OMV Aktiengesellschaft
VI:OMV |
0.52x |
€776.00 Million
≈ $907.23 Million |
€1.50 Billion | Austria | €63.85 | ▼ -1.47% |
| 17873 |
OMV AG ADR 1
F:OMVI |
0.52x |
€776.00 Million
≈ $907.23 Million |
€1.50 Billion | Germany | €14.50 | ▲ +1.40% |
| 17874 |
JCBNext Berhad Bhd
KLSE:0058 |
0.52x |
RM2.73 Million
≈ $684.16K |
RM5.26 Million | Malaysia | RM1.80 | ▲ +2.86% |
| 17875 |
Hexing Electrical Co Ltd
SHG:603556 |
0.52x |
CN¥173.99 Million
≈ $25.46 Million |
CN¥336.29 Million | China | CN¥22.38 | ▼ -4.40% |
| 17876 |
QC Solar (Suzhou) Co. Ltd. A
SHE:301278 |
0.52x |
CN¥13.54 Million
≈ $1.98 Million |
CN¥26.19 Million | China | CN¥24.70 | ▼ -2.83% |
| 17877 |
Suzhou Secote Precision Electronic Co Ltd Class A
SHG:603283 |
0.52x |
CN¥143.96 Million
≈ $21.07 Million |
CN¥278.43 Million | China | CN¥43.71 | ▲ +1.09% |
| 17878 |
Enterprise Bancorp Inc
NASDAQ:EBTC |
0.52x | $5.39 Million | $10.44 Million | USA | $39.64 | ▲ +0.00% |
| 17879 |
Legacy Education Inc.
NYSE MKT:LGCY |
0.52x | $1.06 Million | $2.04 Million | USA | $11.04 | ▼ -3.33% |
| 17880 |
LAVIPHARM S.A. NA EO 1
F:BXA0 |
0.52x |
€4.64 Million
≈ $5.42 Million |
€8.98 Million | Germany | €1.36 | ▲ +1.49% |
| 17881 |
Sula Vineyards Limited
NSE:SULA |
0.52x |
Rs41.10 Million
≈ $444.48K |
Rs79.60 Million | India | Rs149.79 | ▲ +0.30% |
| 17882 |
Empresa Distribuidora y Comercializadora Norte S.A.
BA:EDN |
0.52x |
AR$60.83 Billion
≈ $44.02 Million |
AR$117.85 Billion | Argentina | AR$2071.00 | ▼ -1.99% |
| 17883 |
Iljin Display
KO:020760 |
0.52x |
₩570.08 Million
≈ $386.33K |
₩1.10 Billion | Korea | ₩902.00 | ▲ +0.00% |
| 17884 |
Sansec Technology Co. Ltd. A
SHG:688489 |
0.52x |
CN¥21.79 Million
≈ $3.19 Million |
CN¥42.22 Million | China | CN¥20.40 | ▼ -3.95% |
| 17885 |
Rincon Resources Ltd
AU:RCR |
0.52x |
AU$61.87K
≈ $43.78K |
AU$119.92K | Australia | AU$0.01 | ▼ -6.67% |
| 17886 |
Say Yenilenebilir Enerji Ekipmanları Sanayi ve Ticaret Anonim Şirketi
IS:SAYAS |
0.52x |
TL29.62 Million
≈ $663.50K |
TL57.42 Million | Turkey | TL47.60 | ▼ -2.82% |
| 17887 |
Toll Brothers Inc
NYSE:TOL |
0.52x | $134.45 Million | $260.59 Million | USA | $149.87 | ▲ +2.27% |
| 17888 |
Blue Square Real Estate Ltd
TA:BLSR |
0.52x |
ILA105.50 Million
≈ $282.85K |
ILA204.70 Million | Israel | ILA30890.00 | ▲ +0.46% |
| 17889 |
Acciona
MC:ANA |
0.52x |
€135.50 Million
≈ $158.41 Million |
€263.00 Million | Spain | €247.60 | ▲ +0.41% |
| 17890 |
Arzum Elektrikli Ev Aletleri Sanayi ve Ticaret AS
IS:ARZUM |
0.52x |
TL50.39 Million
≈ $1.13 Million |
TL97.83 Million | Turkey | TL1.82 | ▼ -2.67% |
| 17891 |
Geo-Jade Petroleum Corp
SHG:600759 |
0.52x |
CN¥17.16 Million
≈ $2.51 Million |
CN¥33.31 Million | China | CN¥2.49 | ▼ -3.49% |
| 17892 |
The Coca-Cola Company
NYSE:KO |
0.52x | $2.02 Billion | $3.92 Billion | USA | $82.25 | ▲ +1.33% |
| 17893 |
Region Group
AU:RGN |
0.51x |
AU$92.60 Million
≈ $65.52 Million |
AU$180.00 Million | Australia | AU$2.35 | ▲ +0.00% |
| 17894 |
Target Healthcare REIT Ltd
LSE:THRL |
0.51x |
GBX24.18 Million
≈ $2.94K |
GBX47.05 Million | UK | GBX115.20 | ▲ +0.88% |
| 17895 |
BJ.B.J.B.UNI.S.(NEW)YC-10
F:BJDH |
0.51x |
€85.26 Million
≈ $99.67 Million |
€165.99 Million | Germany | €0.07 | ▼ -2.92% |
| 17896 |
10X Genomics Inc
NASDAQ:TXG |
0.51x | $17.71 Million | $34.54 Million | USA | $46.27 | ▼ -3.72% |
| 17897 |
Rategain Travel Technologies Limited
NSE:RATEGAIN |
0.51x |
Rs501.95 Million
≈ $5.43 Million |
Rs979.44 Million | India | Rs900.40 | ▲ +2.64% |
| 17898 |
Jamieson Wellness Inc
TO:JWEL |
0.51x |
CA$7.67 Million
≈ $5.55 Million |
CA$14.98 Million | Canada | CA$40.87 | ▼ -0.54% |
| 17899 |
Amata VN PCL
BK:AMATAV |
0.51x |
฿185.27 Million
≈ $5.77 Million |
฿361.68 Million | Thailand | ฿2.16 | ▲ +1.89% |
| 17900 |
Allianz Malaysia Bhd
KLSE:1163 |
0.51x |
RM153.09 Million
≈ $38.44 Million |
RM298.96 Million | Malaysia | RM21.24 | ▲ +1.34% |