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
2401 Billion Electric Co Ltd
TW:3027 		9.49x NT$59.70 Million
≈ $1.88 Million 		NT$6.29 Million Taiwan NT$18.55 ▲ +0.54%
2402 Heartbeam Inc
NASDAQ:BEAT 		9.48x $14.95 Million $1.58 Million USA $0.44 ▲ +1.04%
2403 Lanzhou Foci Pharmaceutical Co Ltd
SHE:002644 		9.48x CN¥75.62 Million
≈ $11.07 Million 		CN¥7.98 Million China CN¥8.03 ▼ -0.86%
2404 Binh Dien Fertilizer JSC
VN:BFC 		9.48x ₫383.13 Billion
≈ $14.56 Million 		₫40.43 Billion Vietnam ₫59000.00 ▼ -4.22%
2405 Paramount Resources Ltd.
TO:POU 		9.48x CA$39.80 Million
≈ $28.79 Million 		CA$4.20 Million Canada CA$34.39 ▲ +2.11%
2406 Guanghui Energy Co Ltd
SHG:600256 		9.47x CN¥1.50 Billion
≈ $219.76 Million 		CN¥158.64 Million China CN¥7.07 ▲ +1.73%
2407 Anhui Huaertai Chemical Co Ltd
SHE:001217 		9.46x CN¥116.24 Million
≈ $17.01 Million 		CN¥12.29 Million China CN¥10.82 ▼ -0.82%
2408 Novacyt
PA:ALNOV 		9.46x €16.56 Million
≈ $19.36 Million 		€1.75 Million France €0.47 ▼ -1.05%
2409 Boyd Group Services Inc.
TO:BYD 		9.45x CA$102.51 Million
≈ $74.16 Million 		CA$10.85 Million Canada CA$115.16 ▼ -0.78%
2410 Marchex Inc
NASDAQ:MCHX 		9.45x $803.00K $85.00K USA $1.26 ▲ +3.28%
2411 Guizhou Transp Planning
SHG:603458 		9.44x CN¥60.88 Million
≈ $8.91 Million 		CN¥6.45 Million China CN¥10.43 ▼ -1.42%
2412 Chicago Rivet & Machine Co
NYSE MKT:CVR 		9.44x $637.99K $67.57K USA $9.75 ▲ +1.56%
2413 myNEWS Holdings Bhd
KLSE:5275 		9.44x RM38.40 Million
≈ $9.64 Million 		RM4.07 Million Malaysia RM0.40 ▲ +0.00%
2414 Nekkar Asa
OL:NKR 		9.44x Nkr141.55 Million
≈ $14.90 Million 		Nkr15.00 Million Norway Nkr15.20 ▲ +1.67%
2415 Qingdao Kutesmart Co Ltd
SHE:300840 		9.43x CN¥150.20 Million
≈ $21.98 Million 		CN¥15.93 Million China CN¥16.45 ▼ -4.36%
2416 Arcplus Group PLC
SHG:600629 		9.42x CN¥195.02 Million
≈ $28.54 Million 		CN¥20.69 Million China CN¥19.20 ▲ +9.40%
2417 Guangdong Jinming Machinery Co Ltd
SHE:300281 		9.42x CN¥15.98 Million
≈ $2.34 Million 		CN¥1.70 Million China CN¥6.88 ▲ +3.15%
2418 Banco Do Brasil SA
F:BZLA 		9.42x €49.36 Billion
≈ $57.71 Billion 		€5.24 Billion Germany €3.68 ▼ -8.91%
2419 China International Marine Containers Group Ltd
SHE:000039 		9.42x CN¥2.71 Billion
≈ $396.13 Million 		CN¥287.46 Million China CN¥8.02 ▲ +2.43%
2420 North-Star International Co Ltd
TWO:8927 		9.42x NT$1.74 Billion
≈ $54.84 Million 		NT$184.86 Million Taiwan NT$17.30 ▼ -0.57%
2421 Xinfengming Group Co Ltd
SHG:603225 		9.42x CN¥3.79 Billion
≈ $554.93 Million 		CN¥402.76 Million China CN¥15.88 ▲ +3.52%
2422 Zalando SE
XETRA:ZAL 		9.41x €881.80 Million
≈ $1.03 Billion 		€93.70 Million Germany €25.25 ▲ +1.53%
2423 Loyalty Founder Enterprise Co Ltd
TWO:5465 		9.41x NT$546.86 Million
≈ $17.23 Million 		NT$58.12 Million Taiwan NT$36.05 ▲ +1.12%
2424 Wahana Inti MakmurTbk PT
JK:NASI 		9.41x Rp238.88 Million
≈ $14.00K 		Rp25.40 Million Indonesia Rp124.00 ▼ -14.48%
2425 Garo AB
ST:GARO 		9.40x Skr9.40 Million
≈ $1.01 Million 		Skr1.00 Million Sweden Skr12.20 ▼ -2.40%
2426 Niutech Environment Technology Corp
SHG:688309 		9.39x CN¥56.98 Million
≈ $8.34 Million 		CN¥6.07 Million China CN¥66.72 ▲ +1.11%
2427 Siyata Mobile Inc
NASDAQ:SYTA 		9.38x $749.94K $79.95K USA $3.07 ▲ +0.00%
2428 Shanghai Huayi Group Corp Ltd A
SHG:600623 		9.38x CN¥3.24 Billion
≈ $474.05 Million 		CN¥345.53 Million China CN¥8.46 ▲ +2.30%
2429 Tangshan Sanyou Chemical Industries Co Ltd
SHG:600409 		9.37x CN¥453.75 Million
≈ $66.40 Million 		CN¥48.41 Million China CN¥5.87 ▼ -1.34%
2430 CJ Century Logistics Holdings Bhd
KLSE:7117 		9.37x RM40.99 Million
≈ $10.29 Million 		RM4.38 Million Malaysia RM0.16 ▲ +0.00%
2431 Jiangsu Zhangjiagang Rural Commercial Bank Co Ltd
SHE:002839 		9.36x CN¥5.40 Billion
≈ $789.76 Million 		CN¥576.38 Million China CN¥4.30 ▲ +1.42%
2432 China Citic Bank Corp Ltd Class A
SHG:601998 		9.36x CN¥188.19 Billion
≈ $27.54 Billion 		CN¥20.10 Billion China CN¥9.09 ▼ -0.66%
2433 China CITIC Bank Corporation Limited
F:D7C 		9.36x €188.19 Billion
≈ $220.01 Billion 		€20.10 Billion Germany €0.94 ▼ -0.76%
2434 Industrial Investment Trust Limited
NSE:IITL 		9.36x Rs653.95 Million
≈ $7.07 Million 		Rs69.84 Million India Rs128.79 ▼ -0.15%
2435 JASTECH Ltd
KQ:090470 		9.36x ₩5.83 Billion
≈ $3.95 Million 		₩622.54 Million Korea ₩3905.00 ▲ +3.03%
2436 Kg Chemical
KO:001390 		9.36x ₩164.53 Billion
≈ $111.50 Million 		₩17.58 Billion Korea ₩3925.00 ▲ +2.08%
2437 Hunan Changyuan Lico Co Ltd
SHG:688779 		9.36x CN¥346.64 Million
≈ $50.72 Million 		CN¥37.04 Million China CN¥6.95 ▼ -3.20%
2438 Aluflexpack AG
SW:AFP 		9.36x CHF24.64 Million
≈ $31.15 Million 		CHF2.63 Million Switzerland CHF16.00 ▲ +0.00%
2439 ZTE Corp
SHE:000063 		9.35x CN¥2.77 Billion
≈ $404.68 Million 		CN¥295.76 Million China CN¥27.10 ▲ +1.08%
2440 ARIP Public Company Limited
BK:ARIP 		9.35x ฿36.43 Million
≈ $1.14 Million 		฿3.90 Million Thailand ฿0.40 ▼ -6.98%
2441 Jiangsu Linyang Energy Co Ltd
SHG:601222 		9.34x CN¥326.56 Million
≈ $47.79 Million 		CN¥34.97 Million China CN¥5.94 ▲ +1.19%
2442 Brookfield Infrastructure Partners LP
NYSE:BIP 		9.33x $2.04 Billion $219.00 Million USA $37.45 ▲ +0.48%
2443 Brookfield Infrastructure Partners L.P
TO:BIP-UN 		9.33x CA$2.04 Billion
≈ $1.48 Billion 		CA$219.00 Million Canada CA$53.59 ▼ -0.07%
2444 Tangshan Jidong Equipment Engineering Co Ltd
SHE:000856 		9.32x CN¥102.05 Million
≈ $14.93 Million 		CN¥10.95 Million China CN¥8.89 ▲ +1.60%
2445 Champ Resto Indonesia PT
JK:ENAK 		9.32x Rp50.56 Billion
≈ $2.96 Million 		Rp5.42 Billion Indonesia Rp140.00 ▼ -14.63%
2446 Tah Hsin Industrial Corp
TW:1315 		9.31x NT$129.80 Million
≈ $4.09 Million 		NT$13.94 Million Taiwan NT$72.30 ▼ -2.82%
2447 Finebesteel
KO:133820 		9.31x ₩693.63 Million
≈ $470.06K 		₩74.48 Million Korea ₩1015.00 ▼ -0.88%
2448 NextBoat Inc.
NYSE MKT:NXB 		9.31x $5.16 Million $553.84K USA $1.91 ▼ -3.05%
2449 INFAC Corporation
KO:023810 		9.31x ₩28.62 Billion
≈ $19.40 Million 		₩3.07 Billion Korea ₩5470.00 ▲ +7.89%
2450 Beeio Honey Ltd
TA:BHNY 		9.31x ILA3.13 Million
≈ $8.40K 		ILA336.44K Israel ILA228.60 ▼ -3.87%
2451 Earlypay Ltd
AU:EPY 		9.30x AU$4.79 Million
≈ $3.39 Million 		AU$515.00K Australia AU$0.13 ▲ +4.00%
2452 Westmount Energy Limited
LSE:WTE 		9.30x GBX2.13K
≈ $0.26 		GBX228.85 UK GBX2.75 ▲ +0.00%
2453 BlackRock Long-Term Municipal Advantage Trust
NYSE:BTA 		9.29x $1.06 Million $114.22K USA $25.87 ▲ +0.56%
2454 Zuger Kantonalbank
SW:ZUGER 		9.29x CHF558.86 Million
≈ $706.54 Million 		CHF60.16 Million Switzerland CHF11250.00 ▼ -2.60%
2455 Adore Beauty Group Ltd
AU:ABY 		9.28x AU$1.75 Million
≈ $1.24 Million 		AU$189.00K Australia AU$0.27 ▲ +0.00%
2456 DAVIDsTEA Inc
F:DAT 		9.28x €11.98 Million
≈ $14.00 Million 		€1.29 Million Germany €0.54 ▲ +1.90%
2457 Neungyule Education Inc
KQ:053290 		9.27x ₩4.47 Billion
≈ $3.03 Million 		₩482.47 Million Korea ₩1366.00 ▲ +2.94%
2458 Qilian International Holding Group Limited
NASDAQ:BGM 		9.26x $12.65 Million $1.37 Million USA $8.65 ▲ +0.70%
2459 Empresas Iansa S.A
SN:IANSA 		9.26x CL$28.36 Million
≈ $31.72K 		CL$3.06 Million Chile CL$26.20 ▲ +0.00%
2460 Rajesh Exports Limited
NSE:RAJESHEXPO 		9.26x Rs8.75 Billion
≈ $94.61 Million 		Rs945.19 Million India Rs58.77 ▲ +0.56%
2461 Angang Steel Company Limited
F:GNV 		9.25x €2.17 Billion
≈ $2.53 Billion 		€234.00 Million Germany €0.12 ▲ +3.57%
2462 Hes Technology Group
SHE:002963 		9.25x CN¥68.47 Million
≈ $10.02 Million 		CN¥7.40 Million China CN¥17.45 ▼ -1.63%
2463 Takkt AG
XETRA:TTK 		9.25x €11.10 Million
≈ $12.98 Million 		€1.20 Million Germany €3.00 ▲ +2.74%
2464 Xp Inc
NASDAQ:XP 		9.25x $12.31 Billion $1.33 Billion USA $29.23 ▼ -2.70%
2465 Software Acquisition Group III Inc
NASDAQ:SWAG 		9.25x $5.95 Million $643.00K USA $1.35 ▼ -3.57%
2466 Super Spinning Mills Limited
NSE:SUPERSPIN 		9.25x Rs19.01 Million
≈ $205.54K 		Rs2.06 Million India Rs6.95 ▲ +1.16%
2467 Lafang China
SHG:603630 		9.25x CN¥57.31 Million
≈ $8.39 Million 		CN¥6.20 Million China CN¥15.26 ▼ -0.13%
2468 Shanghai Fortune Techgroup Co Ltd
SHE:300493 		9.25x CN¥119.33 Million
≈ $17.46 Million 		CN¥12.91 Million China CN¥10.90 ▼ -1.18%
2469 Green Cross Holdings Preference Shares
KO:005257 		9.24x ₩14.28 Billion
≈ $9.68 Million 		₩1.55 Billion Korea ₩17590.00 ▲ +3.47%
2470 VSee Health, Inc.
NASDAQ:VSEE 		9.23x $579.29K $62.77K USA $0.01 ▼ -6.67%
2471 Navinfo Co Ltd
SHE:002405 		9.23x CN¥108.76 Million
≈ $15.92 Million 		CN¥11.79 Million China CN¥5.98 ▲ +0.50%
2472 Jacquet Metal Service SA
PA:JCQ 		9.22x €38.06 Million
≈ $44.50 Million 		€4.13 Million France €20.25 ▲ +2.07%
2473 UNICHARM CORP. SP.ADR 1
F:UN41 		9.22x €41.46 Billion
≈ $48.47 Billion 		€4.50 Billion Germany €2.36 ▲ +1.72%
2474 Lifestyle Global Enterprise
TWO:8066 		9.21x NT$53.90 Million
≈ $1.70 Million 		NT$5.85 Million Taiwan NT$14.90 ▲ +0.00%
2475 Bong AB (publ)
ST:BONG 		9.19x Skr53.30 Million
≈ $5.74 Million 		Skr5.80 Million Sweden Skr0.33 ▼ -2.40%
2476 Music Broadcast Limited
NSE:RADIOCITY 		9.19x Rs273.18 Million
≈ $2.95 Million 		Rs29.73 Million India Rs5.60 ▼ -1.93%
2477 Xin Hee Co Ltd
SHE:003016 		9.18x CN¥78.09 Million
≈ $11.43 Million 		CN¥8.51 Million China CN¥7.44 ▲ +1.09%
2478 Chengdu Dahongli Machinery Co Ltd
SHE:300865 		9.18x CN¥12.87 Million
≈ $1.88 Million 		CN¥1.40 Million China CN¥26.28 ▼ -2.34%
2479 Wuhan Fingu Electronic Technology Co Ltd
SHE:002194 		9.18x CN¥70.31 Million
≈ $10.29 Million 		CN¥7.66 Million China CN¥9.15 ▲ +0.77%
2480 Holley Inc
NYSE:HLLY 		9.17x $44.25 Million $4.83 Million USA $2.49 ▼ -4.60%
2481 Epileds Technologies Inc
TW:4956 		9.17x NT$19.51 Million
≈ $614.67K 		NT$2.13 Million Taiwan NT$39.85 ▲ +4.87%
2482 Avante Logixx Inc
V:XX 		9.16x CA$935.06K
≈ $676.41K 		CA$102.04K Canada CA$1.67 ▲ +1.21%
2483 Jiangxi Wannianqing Cement Co Ltd
SHE:000789 		9.16x CN¥197.30 Million
≈ $28.87 Million 		CN¥21.53 Million China CN¥4.15 ▲ +2.22%
2484 Kirana Megatara Tbk PT
JK:KMTR 		9.16x Rp735.81 Billion
≈ $43.12 Million 		Rp80.35 Billion Indonesia Rp232.00 ▼ -1.69%
2485 BCM Alliance Bhd
KLSE:0187 		9.16x RM10.17 Million
≈ $2.55 Million 		RM1.11 Million Malaysia RM0.01 ▲ +0.00%
2486 Wotso
AU:WOT 		9.15x AU$7.95 Million
≈ $5.63 Million 		AU$869.00K Australia AU$0.54 ▼ -3.17%
2487 Alliance Entertainment Holding Corporation Class A Common Stock
NASDAQ:AENT 		9.15x $21.14 Million $2.31 Million USA $4.50 ▼ -0.88%
2488 Healthcare Global Enterprises Limited
NSE:HCG 		9.15x Rs1.92 Billion
≈ $20.79 Million 		Rs210.20 Million India Rs588.20 ▼ -0.41%
2489 Telecom Argentina
BA:TECO2 		9.14x AR$1.09 Trillion
≈ $788.35 Million 		AR$119.15 Billion Argentina AR$4042.50 ▼ -0.25%
2490 Blue Owl Capital Inc
NYSE:OWL 		9.14x $433.09 Million $47.37 Million USA $8.85 ▼ -1.34%
2491 Guangzhou KingTeller Technology Co Ltd
SHE:002177 		9.13x CN¥9.78 Million
≈ $1.43 Million 		CN¥1.07 Million China CN¥5.41 ▼ -0.92%
2492 WAG Payment Solutions PLC
LSE:WPS 		9.12x GBX84.57 Million
≈ $10.29K 		GBX9.27 Million UK GBX106.00 ▲ +0.00%
2493 Technip Energies BV
PA:TE 		9.11x €880.40 Million
≈ $1.03 Billion 		€96.60 Million France €30.98 ▲ +3.47%
2494 Lotte Shopping
KO:023530 		9.11x ₩147.57 Billion
≈ $100.00 Million 		₩16.19 Billion Korea ₩85300.00 ▲ +3.52%
2495 Puncak Niaga Holdings Bhd
KLSE:6807 		9.11x RM4.14 Million
≈ $1.04 Million 		RM454.00K Malaysia RM0.19 ▲ +5.71%
2496 Hyosung Itx
KO:094280 		9.10x ₩27.79 Billion
≈ $18.83 Million 		₩3.06 Billion Korea ₩11670.00 ▲ +0.60%
2497 Uber Technologies Inc
NYSE:UBER 		9.09x $2.88 Billion $317.00 Million USA $70.35 ▼ -1.29%
2498 Kavango Resources PLC
LSE:KAV 		9.09x GBX72.27
≈ $0.01 		GBX7.95 UK GBX0.68 ▲ +0.00%
2499 Bilibili Inc
F:71BA 		9.08x €1.99 Billion
≈ $2.33 Billion 		€219.00 Million Germany €12.45 ▼ -2.73%
2500 Bilibili Inc
NASDAQ:BILI 		9.08x $1.99 Billion $219.00 Million USA $14.07 ▼ -2.49%

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.