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.
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%