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
29,187
Positive operating CF and net income required
Last Updated
Jun 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 |
|---|---|---|---|---|---|---|---|
| 1901 |
Globe Kita Terang Tbk PT
JK:GLOB |
12.49x |
Rp3.20 Billion
≈ $187.22K |
Rp255.87 Million | Indonesia | Rp155.00 | ▲ +0.00% |
| 1902 |
Banco do Brasil S.A.
SA:BBAS3 |
12.48x |
R$37.53 Billion
≈ $7.36 Billion |
R$3.01 Billion | Brazil | R$19.53 | ▼ -1.81% |
| 1903 |
Zhejiang Jiangshan Chemical Co Ltd
SHE:002061 |
12.48x |
CN¥2.12 Billion
≈ $309.54 Million |
CN¥169.54 Million | China | CN¥3.62 | ▼ -0.82% |
| 1904 |
E&R Engineering
TWO:8027 |
12.47x |
NT$158.59 Million
≈ $5.00 Million |
NT$12.72 Million | Taiwan | NT$291.00 | ▲ +4.86% |
| 1905 |
Hooker Furniture Corporation
NASDAQ:HOFT |
12.46x | $6.70 Million | $538.00K | USA | $12.34 | ▲ +0.20% |
| 1906 |
Europacorp
PA:ALECP |
12.45x |
€9.94 Million
≈ $11.62 Million |
€798.00K | France | €0.37 | ▲ +1.37% |
| 1907 |
Edaran Bhd
KLSE:5036 |
12.43x |
RM13.33 Million
≈ $3.35 Million |
RM1.07 Million | Malaysia | RM1.12 | ▲ +0.00% |
| 1908 |
Hunan Tyen Machinery Co Ltd B
SHG:900946 |
12.43x | $4.90 Million | $393.89K | China | $0.18 | ▲ +0.55% |
| 1909 |
PETROTAL CORP.
F:SER1 |
12.43x |
€44.72 Million
≈ $52.28 Million |
€3.60 Million | Germany | €0.35 | ▲ +13.86% |
| 1910 |
Changyuan Group Ltd
SHG:600525 |
12.42x |
CN¥199.08 Million
≈ $29.13 Million |
CN¥16.02 Million | China | CN¥5.26 | ▼ -1.31% |
| 1911 |
NHN KCP Corp
KQ:060250 |
12.42x |
₩154.20 Billion
≈ $104.50 Million |
₩12.41 Billion | Korea | ₩17360.00 | ▼ -6.36% |
| 1912 |
Krungthai Car Rent and Lease Public Company Limited
BK:KCAR |
12.42x |
฿298.67 Million
≈ $9.31 Million |
฿24.05 Million | Thailand | ฿4.80 | ▲ +0.00% |
| 1913 |
Taeyang Metal
KO:004100 |
12.41x |
₩5.49 Billion
≈ $3.72 Million |
₩442.68 Million | Korea | ₩2805.00 | ▲ +2.75% |
| 1914 |
Megaforce Co Ltd
TWO:3294 |
12.41x |
NT$150.80 Million
≈ $4.75 Million |
NT$12.15 Million | Taiwan | NT$40.75 | ▼ -0.97% |
| 1915 |
YCC CORP
KQ:232140 |
12.40x |
₩32.20 Billion
≈ $21.82 Million |
₩2.60 Billion | Korea | ₩15290.00 | ▼ -3.65% |
| 1916 |
Renewi PLC
LSE:RWI |
12.40x |
GBX106.60 Million
≈ $12.97K |
GBX8.60 Million | UK | GBX868.00 | ▲ +0.00% |
| 1917 |
Amata Corporation Public Company Limited
BK:AMATA-R |
12.38x |
฿1.73 Billion
≈ $53.99 Million |
฿139.87 Million | Thailand | ฿16.90 | ▲ +0.60% |
| 1918 |
Gabungan AQRS Bhd
KLSE:5226 |
12.38x |
RM37.85 Million
≈ $9.50 Million |
RM3.06 Million | Malaysia | RM0.17 | ▲ +0.00% |
| 1919 |
First Steamship Co Ltd
TW:2601 |
12.38x |
NT$755.97 Million
≈ $23.82 Million |
NT$61.08 Million | Taiwan | NT$6.40 | ▲ +1.11% |
| 1920 |
CJ Corp 4P Pref
KO:00104K |
12.37x |
₩1.78 Trillion
≈ $1.20 Billion |
₩143.58 Billion | Korea | ₩163500.00 | ▲ +0.18% |
| 1921 |
Cj Corp Pref
KO:001045 |
12.37x |
₩1.78 Trillion
≈ $1.20 Billion |
₩143.58 Billion | Korea | ₩83900.00 | ▲ +0.84% |
| 1922 |
CJ Corp
KO:001040 |
12.37x |
₩1.78 Trillion
≈ $1.20 Billion |
₩143.58 Billion | Korea | ₩181500.00 | ▼ -0.82% |
| 1923 |
South Ocean Holdings Ltd
JSE:SOH |
12.36x |
ZAC192.02 Million
≈ $102.05K |
ZAC15.54 Million | South Africa | ZAC70.00 | ▲ +4.48% |
| 1924 |
Mustang Industrial
TWO:5460 |
12.36x |
NT$17.60 Million
≈ $554.40K |
NT$1.42 Million | Taiwan | NT$15.15 | ▲ +0.66% |
| 1925 |
VP Bank AG
F:3VFN |
12.33x |
€156.98 Million
≈ $183.53 Million |
€12.73 Million | Germany | €93.50 | ▼ -0.53% |
| 1926 |
Eltel AB
ST:ELTEL |
12.32x |
Skr42.22 Million
≈ $4.54 Million |
Skr3.43 Million | Sweden | Skr11.65 | ▼ -4.51% |
| 1927 |
Hansol Inticube Co. Ltd
KQ:070590 |
12.31x |
₩2.57 Billion
≈ $1.74 Million |
₩208.88 Million | Korea | ₩1665.00 | ▼ -0.54% |
| 1928 |
Bertrandt Aktiengesellschaft
XETRA:BDT |
12.31x |
€52.92 Million
≈ $61.87 Million |
€4.30 Million | Germany | €9.68 | ▼ -2.02% |
| 1929 |
Magnetite Mines Ltd
AU:MGT |
12.31x |
AU$1.72 Million
≈ $1.22 Million |
AU$139.90K | Australia | AU$0.03 | ▲ +3.85% |
| 1930 |
Banco Santander Brasil SA
BA:BSBR |
12.31x |
AR$39.60 Billion
≈ $28.66 Million |
AR$3.22 Billion | Argentina | AR$8020.00 | ▼ -2.91% |
| 1931 |
Innovent Biologics Inc
F:6IB |
12.29x |
€10.00 Billion
≈ $11.69 Billion |
€813.57 Million | Germany | €8.49 | ▼ -1.58% |
| 1932 |
Shenzhen Fluence Technology PLC
SHE:300647 |
12.29x |
CN¥76.52 Million
≈ $11.20 Million |
CN¥6.23 Million | China | CN¥6.56 | ▼ -2.81% |
| 1933 |
Silver Bull Resources Inc
TO:SVB |
12.29x |
CA$269.79K
≈ $195.16K |
CA$21.95K | Canada | CA$0.18 | ▲ +0.00% |
| 1934 |
React Group PLC
LSE:REAT |
12.29x |
GBX1.07 Million
≈ $130.07 |
GBX87.00K | UK | GBX44.50 | ▲ +0.00% |
| 1935 |
Vitzro Tech Co. Ltd
KQ:042370 |
12.24x |
₩34.84 Billion
≈ $23.61 Million |
₩2.85 Billion | Korea | ₩12300.00 | ▼ -2.23% |
| 1936 |
Nationwide Building Society
LSE:NBS |
12.23x |
£4.16 Billion
≈ $5.58 Billion |
£340.00 Million | UK | £129.50 | ▲ +0.00% |
| 1937 |
Aotecar New Energy Technology Co Ltd
SHE:002239 |
12.23x |
CN¥477.15 Million
≈ $69.82 Million |
CN¥39.02 Million | China | CN¥2.63 | ▼ -1.50% |
| 1938 |
V Zug Holding Ag
SW:VZUG |
12.22x |
CHF63.67 Million
≈ $80.50 Million |
CHF5.21 Million | Switzerland | CHF39.80 | ▼ -0.62% |
| 1939 |
Shanghai Ace Invest&Dvlp Co
SHG:603329 |
12.22x |
CN¥116.68 Million
≈ $17.07 Million |
CN¥9.55 Million | China | CN¥10.34 | ▼ -1.80% |
| 1940 |
Namhae Chemical
KO:025860 |
12.22x |
₩124.52 Billion
≈ $84.39 Million |
₩10.19 Billion | Korea | ₩6600.00 | ▼ -3.65% |
| 1941 |
Academies Australasia Group Ltd
AU:AKG |
12.21x |
AU$1.03 Million
≈ $725.96K |
AU$84.00K | Australia | AU$0.11 | ▲ +0.00% |
| 1942 |
DnB ASA
OL:DNB |
12.21x |
Nkr120.48 Billion
≈ $12.68 Billion |
Nkr9.87 Billion | Norway | Nkr284.40 | ▼ -0.04% |
| 1943 |
Leo Systems
TWO:5410 |
12.21x |
NT$625.55 Million
≈ $19.71 Million |
NT$51.24 Million | Taiwan | NT$40.20 | ▼ -2.55% |
| 1944 |
TPG Telecom Ltd
AU:TPG |
12.20x |
AU$744.00 Million
≈ $526.43 Million |
AU$61.00 Million | Australia | AU$3.68 | ▼ -0.54% |
| 1945 |
Paninvest Tbk
JK:PNIN |
12.20x |
Rp1.27 Trillion
≈ $74.52 Million |
Rp104.27 Billion | Indonesia | Rp735.00 | ▼ -3.29% |
| 1946 |
AVIC Aircraft Co Ltd
SHE:000768 |
12.20x |
CN¥3.70 Billion
≈ $541.62 Million |
CN¥303.48 Million | China | CN¥21.89 | ▼ -1.13% |
| 1947 |
ZK International Group Co Ltd
NASDAQ:ZKIN |
12.19x | $1.07 Million | $87.83K | USA | $1.31 | ▼ -2.24% |
| 1948 |
MITCON Consultancy & Engineering Services Limited
NSE:MITCON |
12.18x |
Rs206.18 Million
≈ $2.23 Million |
Rs16.93 Million | India | Rs87.75 | ▲ +0.13% |
| 1949 |
Tingo Group Inc.
NASDAQ:TIO |
12.16x | $245.88 Million | $20.22 Million | USA | $0.02 | ▲ +77.60% |
| 1950 |
Farmer Bros. Co
NASDAQ:FARM |
12.16x | $2.55 Million | $210.00K | USA | $1.28 | ▼ -0.78% |
| 1951 |
FIC Global Inc
TW:3701 |
12.14x |
NT$451.59 Million
≈ $14.23 Million |
NT$37.18 Million | Taiwan | NT$58.30 | ▲ +3.00% |
| 1952 |
Taiwan FamilyMart Co Ltd
TWO:5903 |
12.14x |
NT$4.27 Billion
≈ $134.45 Million |
NT$351.48 Million | Taiwan | NT$187.50 | ▲ +0.27% |
| 1953 |
Mangalore Refinery and Petrochemicals Limited
NSE:MRPL |
12.13x |
Rs43.28 Billion
≈ $468.08 Million |
Rs3.57 Billion | India | Rs154.16 | ▲ +4.86% |
| 1954 |
Jiayin Group Inc
NASDAQ:JFIN |
12.13x | $3.39 Billion | $279.71 Million | USA | $4.03 | ▼ -3.36% |
| 1955 |
RF Industries Ltd
NASDAQ:RFIL |
12.13x | $2.10 Million | $173.00K | USA | $18.25 | ▼ -2.82% |
| 1956 |
Temapol Polimer Plastik ve Insaat Sanayi Ticaret AS
IS:TMPOL |
12.13x |
TL91.00 Million
≈ $2.04 Million |
TL7.50 Million | Turkey | TL312.00 | ▲ +6.12% |
| 1957 |
Lotte Chemical Corp
KO:011170 |
12.12x |
₩455.90 Billion
≈ $308.96 Million |
₩37.61 Billion | Korea | ₩77400.00 | ▼ -1.28% |
| 1958 |
Invesco Advantage MIT II
NYSE MKT:VKI |
12.11x | $43.72 Million | $3.61 Million | USA | $8.75 | ▲ +0.34% |
| 1959 |
Ability Opto-Electronics Technology Co Ltd
TWO:3362 |
12.11x |
NT$143.81 Million
≈ $4.53 Million |
NT$11.88 Million | Taiwan | NT$131.00 | ▲ +9.62% |
| 1960 |
Wolford Aktiengesellschaft
VI:WOL |
12.10x |
€4.24 Million
≈ $4.96 Million |
€350.50K | Austria | €2.74 | ▼ -4.20% |
| 1961 |
China United Network Communications Ltd
SHG:600050 |
12.10x |
CN¥29.32 Billion
≈ $4.29 Billion |
CN¥2.42 Billion | China | CN¥4.37 | ▼ -1.13% |
| 1962 |
Gitlab Inc
NASDAQ:GTLB |
12.10x | $63.22 Million | $5.23 Million | USA | $30.93 | ▼ -2.80% |
| 1963 |
Guangdong Jia Yuan Technology Co Ltd
SHG:688388 |
12.08x |
CN¥49.79 Million
≈ $7.29 Million |
CN¥4.12 Million | China | CN¥48.28 | ▲ +1.56% |
| 1964 |
Grupo Supervielle S.A
F:189A |
12.08x |
€164.27 Billion
≈ $192.05 Billion |
€13.60 Billion | Germany | €8.20 | ▼ -2.96% |
| 1965 |
Grupo Supervielle S.A. B
BA:SUPV |
12.08x |
AR$164.27 Billion
≈ $118.87 Million |
AR$13.60 Billion | Argentina | AR$2902.50 | ▼ -3.65% |
| 1966 |
Reading International B Inc
NASDAQ:RDIB |
12.07x | $4.26 Million | $353.00K | USA | $8.90 | ▼ -3.89% |
| 1967 |
Banco Santander Brasil SA ADR
NYSE:BSBR |
12.07x | $39.60 Billion | $3.28 Billion | USA | $5.95 | ▼ -3.25% |
| 1968 |
Humble Group AB
ST:HUMBLE |
12.07x |
Skr181.00 Million
≈ $19.48 Million |
Skr15.00 Million | Sweden | Skr7.49 | ▼ -1.32% |
| 1969 |
Wuxi Huaguang Boiler Co Ltd
SHG:600475 |
12.06x |
CN¥709.48 Million
≈ $103.82 Million |
CN¥58.83 Million | China | CN¥15.27 | ▲ +0.20% |
| 1970 |
Bank Pembangunan Daerah Banten Tbk PT
JK:BEKS |
12.05x |
Rp504.05 Billion
≈ $29.54 Million |
Rp41.82 Billion | Indonesia | Rp21.00 | ▼ -8.70% |
| 1971 |
Humana AB (publ)
ST:HUM |
12.04x |
Skr313.00 Million
≈ $33.68 Million |
Skr26.00 Million | Sweden | Skr48.10 | ▲ +0.00% |
| 1972 |
Rongan Property Co Ltd
SHE:000517 |
12.03x |
CN¥206.09 Million
≈ $30.16 Million |
CN¥17.13 Million | China | CN¥1.87 | ▼ -2.60% |
| 1973 |
Jain Irrigation Systems Limited
NSE:JISLDVREQS |
12.01x |
Rs1.18 Billion
≈ $12.79 Million |
Rs98.40 Million | India | Rs22.23 | ▼ -1.64% |
| 1974 |
Collins Foods Ltd
AU:CKF |
12.01x |
AU$106.10 Million
≈ $75.07 Million |
AU$8.83 Million | Australia | AU$8.26 | ▼ -0.84% |
| 1975 |
Tellgen Corp
SHE:300642 |
12.00x |
CN¥36.19 Million
≈ $5.30 Million |
CN¥3.02 Million | China | CN¥13.46 | ▼ -2.39% |
| 1976 |
SAB Finance as
PR:SABFG |
12.00x |
Kč4.63 Billion
≈ $222.23 Million |
Kč386.17 Million | Czech Republic | Kč1060.00 | ▲ +0.00% |
| 1977 |
Inter-M Corporation
KQ:017250 |
11.99x |
₩1.11 Billion
≈ $754.32K |
₩92.81 Million | Korea | ₩1000.00 | ▼ -0.70% |
| 1978 |
Indonesian Paradise Property
JK:INPP |
11.99x |
Rp73.28 Billion
≈ $4.29 Million |
Rp6.11 Billion | Indonesia | Rp785.00 | ▼ -0.63% |
| 1979 |
Far Eastern Department Stores Ltd
TW:2903 |
11.98x |
NT$7.50 Billion
≈ $236.32 Million |
NT$625.91 Million | Taiwan | NT$22.70 | ▲ +2.48% |
| 1980 |
Hengbao Co Ltd
SHE:002104 |
11.98x |
CN¥23.28 Million
≈ $3.41 Million |
CN¥1.94 Million | China | CN¥11.82 | ▲ +0.00% |
| 1981 |
Spectris PLC
LSE:SXS |
11.96x |
GBX62.20 Million
≈ $7.57K |
GBX5.20 Million | UK | GBX4142.00 | ▲ +0.00% |
| 1982 |
Tontek Design Technology Ltd
TWO:5487 |
11.96x |
NT$11.26 Million
≈ $354.59K |
NT$941.00K | Taiwan | NT$27.40 | ▼ -0.72% |
| 1983 |
Thai Wah Public Company Limited
BK:TWPC |
11.94x |
฿211.29 Million
≈ $6.59 Million |
฿17.70 Million | Thailand | ฿2.94 | ▲ +2.08% |
| 1984 |
Orior AG
SW:ORON |
11.94x |
CHF7.98 Million
≈ $10.09 Million |
CHF668.50K | Switzerland | CHF13.36 | ▼ -0.60% |
| 1985 |
Dongguan Mentech Optical & Magnetic Co Ltd
SHE:002902 |
11.94x |
CN¥40.07 Million
≈ $5.86 Million |
CN¥3.36 Million | China | CN¥32.99 | ▲ +2.93% |
| 1986 |
Freeport Resources Inc
V:FRI |
11.93x |
CA$30.35K
≈ $21.95K |
CA$2.54K | Canada | CA$0.08 | ▲ +0.00% |
| 1987 |
Green Rise Capital Corp
V:GRF |
11.91x |
CA$2.78 Million
≈ $2.01 Million |
CA$233.00K | Canada | CA$0.19 | ▲ +0.00% |
| 1988 |
Gulf Keystone Petroleum Ltd
LSE:GKP |
11.91x |
GBX50.75 Million
≈ $6.17K |
GBX4.26 Million | UK | GBX176.20 | ▲ +0.23% |
| 1989 |
Success Prime Corp
TW:2496 |
11.91x |
NT$138.76 Million
≈ $4.37 Million |
NT$11.65 Million | Taiwan | NT$65.00 | ▲ +0.62% |
| 1990 |
Louis HachEtte Group SA
PA:ALHG |
11.90x |
€1.33 Billion
≈ $1.56 Billion |
€112.00 Million | France | €1.72 | ▼ -1.15% |
| 1991 |
Kumho Electric
KO:001210 |
11.90x |
₩1.45 Billion
≈ $981.13K |
₩121.65 Million | Korea | ₩569.00 | ▲ +0.71% |
| 1992 |
Univentures Public Company Limited
BK:UV |
11.89x |
฿926.77 Million
≈ $28.89 Million |
฿77.94 Million | Thailand | ฿0.86 | ▲ +2.38% |
| 1993 |
Digitalbox PLC
LSE:DBOX |
11.88x |
GBX202.00K
≈ $24.58 |
GBX17.00K | UK | GBX4.15 | ▲ +0.00% |
| 1994 |
Yulho Co. Ltd
KQ:072770 |
11.88x |
₩1.82 Billion
≈ $1.23 Million |
₩153.32 Million | Korea | ₩1000.00 | ▼ -1.19% |
| 1995 |
Shandong Hongchuang Aluminum Industry Holding Co Ltd
SHE:002379 |
11.87x |
CN¥36.57 Million
≈ $5.35 Million |
CN¥3.08 Million | China | CN¥20.85 | ▼ -0.95% |
| 1996 |
Hwa Fong Rubber (Thailand) Public Company Limited
BK:HFT |
11.87x |
฿167.37 Million
≈ $5.22 Million |
฿14.10 Million | Thailand | ฿4.20 | ▲ +1.45% |
| 1997 |
Astro Malaysia Holdings Bhd
KLSE:6399 |
11.87x |
RM167.30 Million
≈ $42.00 Million |
RM14.10 Million | Malaysia | RM0.06 | ▼ -7.69% |
| 1998 |
Yubico AB
ST:YUBICO |
11.86x |
Skr123.30 Million
≈ $13.27 Million |
Skr10.40 Million | Sweden | Skr61.05 | ▼ -5.13% |
| 1999 |
Funko Inc
NASDAQ:FNKO |
11.85x | $11.24 Million | $948.00K | USA | $5.22 | ▼ -1.32% |
| 2000 |
PetroFrontier Corp
V:PFC |
11.85x |
CA$1.40 Million
≈ $1.01 Million |
CA$118.12K | Canada | CA$0.02 | ▲ +0.00% |