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
2001 Mirae Asset Life Insurance Co Ltd
KO:085620 		11.72x ₩545.48 Billion
≈ $369.66 Million 		₩46.52 Billion Korea ₩17150.00 ▲ +3.19%
2002 SSAW Hotels & Resorts Group Co.Ltd.
SHE:301073 		11.72x CN¥270.65 Million
≈ $39.60 Million 		CN¥23.08 Million China CN¥16.41 ▲ +0.80%
2003 Mercuries Data Systems Ltd
TW:2427 		11.72x NT$1.05 Billion
≈ $33.11 Million 		NT$89.65 Million Taiwan NT$22.65 ▲ +2.03%
2004 Aviva PLC
LSE:AV 		11.72x GBX4.34 Billion
≈ $527.57K 		GBX370.00 Million UK GBX713.00 ▲ +0.65%
2005 XOX Technology Bhd
KLSE:0017 		11.72x RM5.57 Million
≈ $1.40 Million 		RM475.00K Malaysia RM0.03 ▲ +0.00%
2006 XXL ASA
OL:XXL 		11.71x Nkr492.00 Million
≈ $51.77 Million 		Nkr42.00 Million Norway Nkr9.87 ▲ +0.00%
2007 ATMOFIZER TECHNOL.INC. B
F:J3KA 		11.70x €32.64K
≈ $38.15K 		€2.79K Germany €0.02 ▲ +0.00%
2008 Housing Development and Infrastructure Limited
NSE:HDIL 		11.69x Rs963.44 Million
≈ $10.42 Million 		Rs82.40 Million India Rs1.43 ▼ -2.05%
2009 Network Media Group Inc
V:NTE 		11.67x CA$1.59 Million
≈ $1.15 Million 		CA$135.85K Canada CA$0.04 ▲ +0.00%
2010 Newegg Commerce Inc
NASDAQ:NEGG 		11.66x $25.95 Million $2.23 Million USA $10.90 ▼ -4.05%
2011 Empire State Realty Trust Inc
NYSE:ESRT 		11.65x $105.29 Million $9.04 Million USA $4.62 ▼ -2.33%
2012 Svenska Handelsbanken AB (publ)
ST:SHB-A 		11.65x Skr60.91 Billion
≈ $6.55 Billion 		Skr5.23 Billion Sweden Skr153.85 ▲ +1.65%
2013 Svenska Handelsbanken AB (publ)
ST:SHB-B 		11.65x Skr60.91 Billion
≈ $6.55 Billion 		Skr5.23 Billion Sweden Skr239.60 ▲ +0.67%
2014 Yunnan Jinggu Forestry Co Ltd
SHG:600265 		11.62x CN¥38.17 Million
≈ $5.59 Million 		CN¥3.29 Million China CN¥21.66 ▲ +0.56%
2015 Melewar Industrial Group Bhd
KLSE:3778 		11.61x RM14.08 Million
≈ $3.53 Million 		RM1.21 Million Malaysia RM0.12 ▼ -4.17%
2016 Cayman Engley Industrial Co
TW:2239 		11.61x NT$1.42 Billion
≈ $44.62 Million 		NT$121.94 Million Taiwan NT$17.50 ▲ +1.45%
2017 Reitmans Canada Ltd
V:RET 		11.60x CA$10.02 Million
≈ $7.25 Million 		CA$864.00K Canada CA$2.20 ▲ +2.33%
2018 Tashin Holdings Bhd
KLSE:0211 		11.59x RM46.28 Million
≈ $11.62 Million 		RM3.99 Million Malaysia RM0.19 ▼ -2.63%
2019 Coventry Group Ltd
AU:CYG 		11.59x AU$12.12 Million
≈ $8.57 Million 		AU$1.05 Million Australia AU$0.45 ▲ +7.14%
2020 KCTC Co. Ltd
KO:009070 		11.58x ₩11.33 Billion
≈ $7.68 Million 		₩978.87 Million Korea ₩4015.00 ▲ +1.77%
2021 Shandong Longji Machinery Co Ltd
SHE:002363 		11.57x CN¥115.54 Million
≈ $16.91 Million 		CN¥9.98 Million China CN¥6.80 ▲ +4.13%
2022 CEVA Inc
NASDAQ:CEVA 		11.57x $8.72 Million $754.00K USA $27.50 ▼ -5.98%
2023 TOYO Co., Ltd Ordinary Shares
NASDAQ:TOYO 		11.55x $20.02 Million $1.73 Million USA $4.00 ▼ -2.91%
2024 HeveaBoard Bhd
KLSE:5095 		11.54x RM11.65 Million
≈ $2.92 Million 		RM1.01 Million Malaysia RM0.11 ▲ +10.00%
2025 Hitevision Co Ltd
SHE:002955 		11.53x CN¥433.64 Million
≈ $63.45 Million 		CN¥37.60 Million China CN¥30.21 ▼ -2.30%
2026 Mangalam Organics Limited
NSE:MANORG 		11.52x Rs103.61 Million
≈ $1.12 Million 		Rs8.99 Million India Rs438.95 ▲ +1.55%
2027 Linz Textil Holding AG
VI:LTH 		11.52x €4.23 Million
≈ $4.94 Million 		€366.71K Austria €160.00 ▲ +0.00%
2028 KVH Industries Inc
NASDAQ:KVHI 		11.52x $1.88 Million $163.00K USA $5.92 ▼ -1.66%
2029 Atlantic American Corporation
NASDAQ:AAME 		11.51x $6.64 Million $577.00K USA $1.05 ▼ -0.94%
2030 Zhejiang Jinke Peroxides Co Ltd
SHE:300459 		11.50x CN¥33.90 Million
≈ $4.96 Million 		CN¥2.95 Million China CN¥3.57 ▼ -2.99%
2031 Amedeo Air Four Plus Limited
LSE:AA4 		11.49x GBX75.55 Million
≈ $9.19K 		GBX6.57 Million UK GBX72.40 ▲ +0.00%
2032 Brera Holdings PLC
NASDAQ:SLMT 		11.49x $26.81K $2.33K USA $2.83 ▼ -8.71%
2033 Quidel Corporation
NASDAQ:QDEL 		11.49x $80.40 Million $7.00 Million USA $12.91 ▼ -7.19%
2034 Baosheng
SHG:600973 		11.48x CN¥503.69 Million
≈ $73.71 Million 		CN¥43.87 Million China CN¥5.59 ▲ +2.57%
2035 Vátryggingafélag Íslands hf
IC:SKAGI 		11.46x Ikr1.76 Billion
≈ $14.33 Million 		Ikr153.41 Million Iceland Ikr18.50 ▲ +0.00%
2036 SMS Lifesciences India Limited
NSE:SMSLIFE 		11.46x Rs340.55 Million
≈ $3.68 Million 		Rs29.73 Million India Rs1288.50 ▼ -6.64%
2037 Guangdong Jialong Food Co Ltd
SHE:002495 		11.45x CN¥19.72 Million
≈ $2.89 Million 		CN¥1.72 Million China CN¥2.32 ▲ +0.43%
2038 Empresas Cablevisión S.A.B. de C.V
MX:CABLECPO 		11.43x MX$3.61 Billion
≈ $207.63 Million 		MX$315.62 Million Mexico MX$55.00 ▲ +0.00%
2039 CRRC Corp Ltd Class A
SHG:601766 		11.43x CN¥36.76 Billion
≈ $5.38 Billion 		CN¥3.22 Billion China CN¥6.38 ▼ -0.93%
2040 Xinjiang Winka Times Dept
SHG:603101 		11.43x CN¥152.73 Million
≈ $22.35 Million 		CN¥13.36 Million China CN¥7.82 ▲ +3.99%
2041 Dynamic Precision Industry
TWO:8928 		11.42x NT$383.82 Million
≈ $12.09 Million 		NT$33.62 Million Taiwan NT$21.55 ▲ +0.00%
2042 Aerospace Industrial Development Corp
TW:2634 		11.41x NT$2.98 Billion
≈ $93.74 Million 		NT$260.66 Million Taiwan NT$62.10 ▲ +2.31%
2043 Hang Zhou Iron & Steel Co Ltd
SHG:600126 		11.40x CN¥2.45 Billion
≈ $358.48 Million 		CN¥214.81 Million China CN¥5.73 ▲ +0.17%
2044 Binero Group AB
ST:BINERO 		11.40x Skr2.86 Million
≈ $307.35K 		Skr250.50K Sweden Skr1.56 ▲ +0.00%
2045 Polyram Plastic Industries Ltd
TA:POLP 		11.39x ILA43.11 Million
≈ $115.59K 		ILA3.78 Million Israel ILA796.10 ▲ +0.18%
2046 Hoang Quan Consulting Trading Service Real Estate Corp
VN:HQC 		11.39x ₫627.29 Billion
≈ $23.83 Million 		₫55.08 Billion Vietnam ₫2000.00 ▲ +1.01%
2047 Yuhuan CNC Machine Tool Co Ltd
SHE:002903 		11.37x CN¥4.69 Million
≈ $685.80K 		CN¥412.16K China CN¥22.93 ▲ +4.46%
2048 Spire Healthcare Group Plc
LSE:SPI 		11.36x GBX112.50 Million
≈ $13.69K 		GBX9.90 Million UK GBX248.00 ▲ +0.20%
2049 Grindrod Shipping Holdings Ltd
NASDAQ:GRIN 		11.36x $62.95 Million $5.54 Million USA $31.74 ▼ -0.79%
2050 Grupo Traxión S.A.B. de C.V
MX:TRAXIONA 		11.36x MX$664.73 Million
≈ $38.26 Million 		MX$58.52 Million Mexico MX$13.12 ▼ -0.30%
2051 Lincoln Educational Services
NASDAQ:LINC 		11.34x $22.07 Million $1.95 Million USA $22.22 ▼ -1.51%
2052 CJ CheilJedang Corp
KO:097955 		11.34x ₩826.72 Billion
≈ $560.25 Million 		₩72.93 Billion Korea ₩107000.00 ▲ +1.23%
2053 Ranger Energy Services Inc
NYSE:RNGR 		11.33x $13.60 Million $1.20 Million USA $14.65 ▲ +1.45%
2054 Ryerson Holding Corp
NYSE:RYI 		11.33x $23.80 Million $2.10 Million USA $26.64 ▲ +0.38%
2055 Dowlais Group Plc
LSE:DWL 		11.33x £238.00 Million
≈ $319.61 Million 		£21.00 Million UK £93.85 ▲ +0.00%
2056 Shenzhen Etmade Automatic Equipment
SHE:300812 		11.32x CN¥53.48 Million
≈ $7.83 Million 		CN¥4.73 Million China CN¥16.02 ▲ +0.56%
2057 Inventrust Properties Corp
NYSE:IVT 		11.31x $74.14 Million $6.55 Million USA $30.07 ▲ +0.64%
2058 LEADING HOLDINGS DL-01
F:88Z 		11.31x €5.52 Billion
≈ $6.46 Billion 		€488.45 Million Germany €0.01 ▲ +0.00%
2059 Taiyuan Heavy Industry Co Ltd
SHG:600169 		11.29x CN¥465.46 Million
≈ $68.11 Million 		CN¥41.22 Million China CN¥2.14 ▲ +0.00%
2060 Australian Clinical Labs Ltd
AU:ACL 		11.29x AU$62.87 Million
≈ $44.48 Million 		AU$5.57 Million Australia AU$2.86 ▲ +0.70%
2061 Country Club Hospitality & Holidays Limited
NSE:CCHHL 		11.29x Rs44.29 Million
≈ $478.96K 		Rs3.92 Million India Rs13.52 ▲ +1.35%
2062 Ningxia Jiaze Renewables Corp
SHG:601619 		11.28x CN¥1.52 Billion
≈ $222.88 Million 		CN¥135.00 Million China CN¥3.69 ▲ +0.82%
2063 Shanghai New Huang Pu Real Estate Co Ltd
SHG:600638 		11.28x CN¥397.47 Million
≈ $58.16 Million 		CN¥35.23 Million China CN¥4.91 ▲ +1.66%
2064 High Co. SA
PA:HCO 		11.28x €11.27 Million
≈ $13.17 Million 		€999.00K France €3.58 ▼ -0.83%
2065 USI Corp
TW:1304 		11.27x NT$2.60 Billion
≈ $81.82 Million 		NT$230.34 Million Taiwan NT$13.35 ▲ +1.14%
2066 Shenzhen Longli Technology Co Ltd Class A
SHE:300752 		11.27x CN¥22.88 Million
≈ $3.35 Million 		CN¥2.03 Million China CN¥10.93 ▼ -1.18%
2067 All Iron Re I Socimi Sa
MC:YAI1 		11.25x €10.92 Million
≈ $12.76 Million 		€970.08K Spain €13.80 ▲ +0.00%
2068 J Sainsbury PLC
LSE:SBRY 		11.25x GBX2.58 Billion
≈ $313.42K 		GBX229.00 Million UK GBX352.40 ▲ +0.46%
2069 Pruksa Holding Public Company Limited
BK:PSH 		11.24x ฿1.59 Billion
≈ $49.44 Million 		฿141.13 Million Thailand ฿3.80 ▲ +0.00%
2070 Changhong Meiling Co Ltd B
SHE:200521 		11.23x HK$2.65 Billion
≈ $337.75 Million 		HK$235.52 Million China HK$2.80 ▲ +0.00%
2071 Central Plaza Hotel Public Company Limited
BK:CENTEL-R 		11.23x ฿1.24 Billion
≈ $38.61 Million 		฿110.34 Million Thailand ฿33.25 ▲ +0.00%
2072 Superior Uniform Group Inc
NASDAQ:SGC 		11.22x $9.36 Million $834.00K USA $13.47 ▲ +0.37%
2073 Nitro Games Oyj
ST:NITRO 		11.21x Skr866.80K
≈ $93.28K 		Skr77.30K Sweden Skr1.58 ▲ +1.29%
2074 Kitex Garments Limited
NSE:KITEX 		11.21x Rs2.15 Billion
≈ $23.29 Million 		Rs192.11 Million India Rs122.20 ▲ +5.17%
2075 Liberty Latin America Ltd
NASDAQ:LILA 		11.21x $178.20 Million $15.90 Million USA $8.06 ▼ -2.30%
2076 Liberty Latin America Ltd Class C
NASDAQ:LILAK 		11.21x $178.20 Million $15.90 Million USA $8.03 ▼ -1.95%
2077 Smartbroker Holding AG
XETRA:SB1 		11.20x €7.89 Million
≈ $9.23 Million 		€705.00K Germany €8.26 ▲ +0.73%
2078 Reyon Pharmaceutical Co Ltd
KO:102460 		11.17x ₩2.41 Billion
≈ $1.64 Million 		₩216.09 Million Korea ₩9920.00 ▲ +0.10%
2079 Solesence, Inc. Common Stock
NASDAQ:SLSN 		11.16x $1.82 Million $163.00K USA $0.90 ▲ +1.12%
2080 Verena Multi Finance Tbk
JK:VRNA 		11.16x Rp63.27 Billion
≈ $3.71 Million 		Rp5.67 Billion Indonesia Rp73.00 ▼ -14.12%
2081 Titan Wind Energy Suzhou
SHE:002531 		11.15x CN¥177.17 Million
≈ $25.92 Million 		CN¥15.88 Million China CN¥7.41 ▲ +9.94%
2082 Zhejiang Yingfeng Technology Co Ltd
SHG:605055 		11.15x CN¥492.72 Million
≈ $72.10 Million 		CN¥44.18 Million China CN¥8.10 ▲ +0.12%
2083 Fosun International Limited
F:FNI 		11.15x €7.58 Billion
≈ $8.86 Billion 		€679.87 Million Germany €0.55 ▲ +1.11%
2084 Multipolar Tbk
JK:MLPL 		11.14x Rp124.46 Billion
≈ $7.29 Million 		Rp11.17 Billion Indonesia Rp63.00 ▼ -13.70%
2085 Yapp Automotive Systems Co Ltd
SHG:603013 		11.14x CN¥1.24 Billion
≈ $181.19 Million 		CN¥111.13 Million China CN¥15.00 ▲ +9.97%
2086 COSAN S.A. SP.ADR 1/4
F:9CI0 		11.14x €3.26 Billion
≈ $3.81 Billion 		€292.88 Million Germany €3.48 ▼ -0.57%
2087 Avanza Bank Holding AB (publ)
ST:AZA 		11.13x Skr8.16 Billion
≈ $878.25 Million 		Skr733.00 Million Sweden Skr365.70 ▼ -2.82%
2088 Sinopac Financial Holdings Co Ltd
TW:2890 		11.12x NT$60.07 Billion
≈ $1.89 Billion 		NT$5.40 Billion Taiwan NT$45.60 ▲ +3.52%
2089 Lazydays Holdings Inc
NASDAQ:GORV 		11.11x $39.54 Million $3.56 Million USA $0.42 ▼ -45.31%
2090 Yunnan Yuntou Ecology and Environment Technology Co Ltd
SHE:002200 		11.10x CN¥39.12 Million
≈ $5.72 Million 		CN¥3.53 Million China CN¥6.37 ▲ +1.59%
2091 Zantat Holdings Berhad
KLSE:0301 		11.10x RM7.24 Million
≈ $1.82 Million 		RM652.00K Malaysia RM0.16 ▲ +6.90%
2092 JAPAN POST BK UNSP.ADR/1
F:5JP0 		11.10x €4.60 Trillion
≈ $5.37 Trillion 		€414.32 Billion Germany €13.10 ▲ +0.77%
2093 Unibel S.A
PA:UNBL 		11.08x €110.80 Million
≈ $129.54 Million 		€10.00 Million France €1180.00 ▲ +0.00%
2094 Mitsubishi UFJ Financial Group Inc ADR
NYSE:MUFG 		11.08x $8.42 Trillion $760.10 Billion USA $17.22 ▼ -0.92%
2095 Easyhome New Retail Group Co Ltd
SHE:000785 		11.08x CN¥773.84 Million
≈ $113.24 Million 		CN¥69.85 Million China CN¥2.12 ▼ -2.30%
2096 Goodfood Market Corp
TO:FOOD 		11.07x CA$598.00K
≈ $432.58K 		CA$54.00K Canada CA$0.03 ▲ +0.00%
2097 Beijing Shougang Co Ltd
SHE:000959 		11.06x CN¥3.28 Billion
≈ $479.67 Million 		CN¥296.33 Million China CN¥3.44 ▲ +2.08%
2098 Shanghai AtHub Co Ltd
SHG:603881 		11.06x CN¥385.82 Million
≈ $56.46 Million 		CN¥34.90 Million China CN¥20.27 ▼ -2.12%
2099 Akums Drugs and Pharmaceutical
NSE:AKUMS 		11.05x Rs11.52 Billion
≈ $124.61 Million 		Rs1.04 Billion India Rs731.45 ▼ -2.45%
2100 Majestic Gold Corp.
V:MJS 		11.04x CA$15.11 Million
≈ $10.93 Million 		CA$1.37 Million Canada CA$0.09 ▲ +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.