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
2701 Cia de Distribucion Integral
MC:LOG 		8.52x €1.11 Billion
≈ $1.29 Billion 		€129.85 Million Spain €32.54 ▲ +0.87%
2702 Zhejiang Hongchang Electrical Technology Co. Ltd.
SHE:301008 		8.52x CN¥78.60 Million
≈ $11.50 Million 		CN¥9.23 Million China CN¥24.74 ▲ +0.45%
2703 Hanjin Transportation Co. Ltd.
KO:002320 		8.52x ₩79.97 Billion
≈ $54.20 Million 		₩9.39 Billion Korea ₩16550.00 ▲ +1.29%
2704 Restore plc
LSE:RST 		8.52x GBX28.10 Million
≈ $3.42K 		GBX3.30 Million UK GBX255.00 ▼ -1.54%
2705 Fujian Zhangzhou Development Co Ltd
SHE:000753 		8.51x CN¥113.67 Million
≈ $16.63 Million 		CN¥13.35 Million China CN¥5.22 ▼ -1.88%
2706 GUOTAI JUNAN SEC. H YC1
F:153A 		8.50x €54.32 Billion
≈ $63.50 Billion 		€6.39 Billion Germany €1.46 ▼ -4.58%
2707 Coupang LLC
NYSE:CPNG 		8.50x $807.58 Million $95.00 Million USA $16.53 ▲ +0.67%
2708 CompuGroup Medical SE & Co. KGaA
XETRA:COP 		8.50x €93.91 Million
≈ $109.79 Million 		€11.05 Million Germany €22.66 ▲ +1.07%
2709 Wonik Corporation
KQ:032940 		8.50x ₩1.34 Billion
≈ $909.52K 		₩157.91 Million Korea ₩7430.00 ▲ +5.54%
2710 Jizhong Energy Resources Co Ltd
SHE:000937 		8.50x CN¥502.28 Million
≈ $73.50 Million 		CN¥59.10 Million China CN¥5.81 ▲ +2.29%
2711 SHISEIDO CO. ADR
F:SHDA 		8.50x €28.05 Billion
≈ $32.80 Billion 		€3.30 Billion Germany €16.10 ▲ +0.00%
2712 Courtois S.A
PA:COUR 		8.49x €7.03 Million
≈ $8.22 Million 		€828.00K France €116.00 ▲ +0.00%
2713 Rushil Decor Limited
NSE:RUSHIL 		8.49x Rs1.08 Billion
≈ $11.69 Million 		Rs127.41 Million India Rs14.72 ▼ -2.77%
2714 Menang Corporation (Malaysia) Bhd
KLSE:1694 		8.49x RM34.60 Million
≈ $8.69 Million 		RM4.08 Million Malaysia RM0.68 ▲ +0.74%
2715 SDIC Essence Holdings Co Ltd
SHG:600061 		8.48x CN¥9.78 Billion
≈ $1.43 Billion 		CN¥1.15 Billion China CN¥6.30 ▼ -1.72%
2716 Pieridae Energy Ltd
TO:PEA 		8.48x CA$22.61 Million
≈ $16.36 Million 		CA$2.67 Million Canada CA$0.39 ▲ +0.00%
2717 Zhongtong Guomai Communication
SHG:603559 		8.48x CN¥23.88 Million
≈ $3.49 Million 		CN¥2.82 Million China CN¥8.96 ▼ -4.98%
2718 Onewater Marine
NASDAQ:ONEW 		8.47x $90.80 Million $10.71 Million USA $10.86 ▼ -0.55%
2719 GAM Holding AG
SW:GAM 		8.47x CHF14.40 Million
≈ $18.21 Million 		CHF1.70 Million Switzerland CHF0.07 ▲ +4.08%
2720 Everbright Securities Co Ltd
SHG:601788 		8.47x CN¥8.43 Billion
≈ $1.23 Billion 		CN¥995.06 Million China CN¥13.94 ▼ -2.11%
2721 Nanjing Cosmos Chemical Co Ltd
SHE:300856 		8.47x CN¥107.01 Million
≈ $15.66 Million 		CN¥12.64 Million China CN¥11.59 ▼ -5.23%
2722 goeasy Ltd
TO:GSY 		8.47x CA$280.14 Million
≈ $202.65 Million 		CA$33.09 Million Canada CA$40.10 ▲ +2.61%
2723 Charn Issara Development Public Company Limited
BK:CI 		8.45x ฿179.83 Million
≈ $5.61 Million 		฿21.27 Million Thailand ฿0.32 ▲ +0.00%
2724 Covestro AG
XETRA:1COV 		8.45x €262.00 Million
≈ $306.31 Million 		€31.00 Million Germany €59.98 ▲ +0.30%
2725 Syensqo
BR:SYENS 		8.45x €338.00 Million
≈ $395.16 Million 		€40.00 Million Belgium €66.95 ▼ -1.11%
2726 Plaza Centers NV
WAR:PLZ 		8.45x zł13.30 Million
≈ $3.66 Million 		zł1.57 Million Poland zł1.38 ▼ -0.58%
2727 Plaza Centers NV
LSE:PLAZ 		8.45x GBX13.30 Million
≈ $1.62K 		GBX1.57 Million UK GBX14.50 ▲ +0.00%
2728 CENTRAL PUERTO ADR/1 AP1
F:C3TA 		8.45x €193.00 Billion
≈ $225.64 Billion 		€22.85 Billion Germany €12.40 ▼ -1.59%
2729 Central Puerto S.A.
BA:CEPU 		8.45x AR$193.00 Billion
≈ $139.66 Million 		AR$22.85 Billion Argentina AR$2277.00 ▼ -1.39%
2730 DATA MODUL Aktiengesellschaft Produktion und Vertrieb von elektronischen Systemen
XETRA:DAM 		8.44x €3.99 Million
≈ $4.66 Million 		€472.00K Germany €30.40 ▲ +0.00%
2731 Tiong Nam Logistics Holdings Bhd
KLSE:8397 		8.44x RM113.62 Million
≈ $28.53 Million 		RM13.47 Million Malaysia RM0.78 ▼ -3.13%
2732 Cerence Inc
NASDAQ:CRNC 		8.43x $14.11 Million $1.67 Million USA $12.33 ▲ +0.41%
2733 Alexander Forbes Grp Hldg Ltd
JSE:AFH 		8.43x ZAC3.09 Billion
≈ $1.64 Million 		ZAC366.00 Million South Africa ZAC818.00 ▼ -0.12%
2734 Nepes Ark Corp.
KQ:330860 		8.43x ₩13.83 Billion
≈ $9.37 Million 		₩1.64 Billion Korea ₩40250.00 ▲ +11.65%
2735 GuangYuYuan Chinese Herbal Medicine Co Ltd
SHG:600771 		8.43x CN¥111.85 Million
≈ $16.37 Million 		CN¥13.27 Million China CN¥14.80 ▼ -0.54%
2736 Senetas Corporation Ltd
AU:SEN 		8.42x AU$6.07 Million
≈ $4.30 Million 		AU$720.85K Australia AU$3.08 ▼ -0.65%
2737 Comet Holding AG
SW:COTN 		8.42x CHF36.63 Million
≈ $46.31 Million 		CHF4.35 Million Switzerland CHF360.20 ▼ -2.60%
2738 Beijing JIAYU Door Window Curtain
SHE:300117 		8.42x CN¥44.84 Million
≈ $6.56 Million 		CN¥5.33 Million China CN¥0.43 ▲ +0.00%
2739 Advance NanoTek Limited
F:BBJ 		8.42x €1.65 Million
≈ $1.93 Million 		€196.00K Germany €0.42 ▼ -9.96%
2740 CEO Event Medya AS
IS:CEOEM 		8.42x TL118.12 Million
≈ $2.65 Million 		TL14.03 Million Turkey TL27.78 ▲ +2.66%
2741 Cheng Mei Materials Technology Corp
TW:4960 		8.41x NT$366.04 Million
≈ $11.53 Million 		NT$43.51 Million Taiwan NT$32.70 ▼ -3.54%
2742 Castle Peak Holdings Public Company Limited
BK:CPH 		8.41x ฿165.71 Million
≈ $5.16 Million 		฿19.71 Million Thailand ฿7.85 ▲ +0.64%
2743 Aviation Links Ltd
TA:AVIA 		8.40x ILA1.48 Million
≈ $3.96K 		ILA175.55K Israel ILA1639.00 ▼ -3.70%
2744 Canyon Creek Food Company Ltd
V:CYF 		8.40x CA$796.02K
≈ $575.83K 		CA$94.74K Canada CA$0.02 ▲ +0.00%
2745 Seoul Food Ind Co Ltd
KO:004415 		8.39x ₩2.34 Billion
≈ $1.58 Million 		₩278.47 Million Korea ₩8140.00 ▼ -3.21%
2746 Seoul Food
KO:004410 		8.39x ₩2.34 Billion
≈ $1.58 Million 		₩278.47 Million Korea ₩1046.00 ▼ -1.23%
2747 Hunan Yujing Machinery Co Ltd Class A
SHE:002943 		8.39x CN¥90.60 Million
≈ $13.26 Million 		CN¥10.80 Million China CN¥77.92 ▲ +0.00%
2748 Avolta AG
SW:AVOL 		8.38x CHF1.44 Billion
≈ $1.82 Billion 		CHF172.00 Million Switzerland CHF46.74 ▼ -0.64%
2749 Pet Center Comércio e Participações S.A.
SA:PETZ3 		8.38x R$231.96 Million
≈ $45.51 Million 		R$27.67 Million Brazil R$4.39 ▲ +1.15%
2750 Sentra Food Indonesia Tbk PT
JK:FOOD 		8.38x Rp4.54 Billion
≈ $266.02K 		Rp541.74 Million Indonesia Rp150.00 ▼ -2.60%
2751 ACV Auctions Inc.
NASDAQ:ACVA 		8.37x $26.44 Million $3.16 Million USA $8.15 ▲ +3.30%
2752 ACV Auctions Inc.
NYSE:ACVA 		8.37x $26.44 Million $3.16 Million USA $5.87 ▲ +1.03%
2753 Hawthorn Resources Ltd
AU:HAW 		8.37x AU$289.79K
≈ $205.05K 		AU$34.63K Australia AU$0.09 ▼ -1.05%
2754 Korea Cable T.V Chung-Buk System Co. Ltd.
KQ:066790 		8.36x ₩2.25 Billion
≈ $1.52 Million 		₩268.93 Million Korea ₩1493.00 ▲ +0.81%
2755 Buyung Poetra Sembada Tbk PT
JK:HOKI 		8.36x Rp133.71 Billion
≈ $7.83 Million 		Rp15.99 Billion Indonesia Rp57.00 ▼ -1.72%
2756 Bang & Olufsen
CO:BO 		8.36x Dkr92.00 Million
≈ $14.39 Million 		Dkr11.00 Million Denmark Dkr9.05 ▼ -0.44%
2757 Malee Group Public Company Limited
BK:MALEE 		8.36x ฿197.31 Million
≈ $6.15 Million 		฿23.60 Million Thailand ฿4.12 ▼ -1.44%
2758 CanadaBis Capital Inc
V:CANB 		8.36x CA$809.86K
≈ $585.84K 		CA$96.92K Canada CA$0.02 ▲ +0.00%
2759 d1000 Varejo Farma Participações S.A
SA:DMVF3 		8.35x R$165.21 Million
≈ $32.42 Million 		R$19.78 Million Brazil R$6.97 ▼ -0.57%
2760 Alten SA
PA:ATE 		8.35x €203.43 Million
≈ $237.83 Million 		€24.36 Million France €66.20 ▲ +4.66%
2761 The Ramco Cements Limited
NSE:RAMCOCEM 		8.35x Rs6.46 Billion
≈ $69.83 Million 		Rs773.40 Million India Rs877.40 ▲ +2.04%
2762 Beijing New Building Materials Public Ltd Co
SHE:000786 		8.35x CN¥2.67 Billion
≈ $391.04 Million 		CN¥320.06 Million China CN¥22.10 ▼ -2.00%
2763 QVC Group Inc
NASDAQ:QVCGA 		8.34x $267.00 Million $32.00 Million USA $0.19 ▼ -1.24%
2764 QVC Group Inc
NASDAQ:QVCGB 		8.34x $267.00 Million $32.00 Million USA $6.00 ▲ +0.00%
2765 InPlay Oil Corp
TO:IPO 		8.34x CA$25.37 Million
≈ $18.35 Million 		CA$3.04 Million Canada CA$17.32 ▲ +0.00%
2766 Hyundai Mipo Dockyard
KO:010620 		8.34x ₩185.99 Billion
≈ $126.04 Million 		₩22.30 Billion Korea ₩223000.00 ▲ +1.59%
2767 Jiangsu Yike Food Group Co.Ltd
SHE:301116 		8.34x CN¥201.00 Million
≈ $29.41 Million 		CN¥24.10 Million China CN¥9.85 ▲ +1.76%
2768 Coupang Inc.
F:788 		8.34x €792.00 Million
≈ $925.93 Million 		€95.00 Million Germany €14.35 ▲ +2.24%
2769 Telefonaktiebolaget LM Ericsson B ADR
NASDAQ:ERIC 		8.34x $7.67 Billion $920.33 Million USA $11.32 ▼ -1.31%
2770 Bringspring Science and Tech
SHE:300290 		8.34x CN¥12.54 Million
≈ $1.83 Million 		CN¥1.50 Million China CN¥10.22 ▼ -0.39%
2771 ENCE Energía y Celulosa S.A
MC:ENC 		8.33x €15.00 Million
≈ $17.54 Million 		€1.80 Million Spain €2.49 ▲ +0.24%
2772 ScinoPharm Taiwan Ltd
TW:1789 		8.33x NT$343.96 Million
≈ $10.84 Million 		NT$41.28 Million Taiwan NT$20.40 ▲ +0.74%
2773 Marten Transport Ltd
NASDAQ:MRTN 		8.33x $18.54 Million $2.23 Million USA $17.76 ▲ +1.37%
2774 Compumedics Ltd
AU:CMP 		8.33x AU$1.17 Million
≈ $830.68K 		AU$141.00K Australia AU$0.26 ▼ -3.77%
2775 China Shipbuilding Industry Group Power Co Ltd
SHG:600482 		8.32x CN¥2.40 Billion
≈ $351.32 Million 		CN¥288.40 Million China CN¥39.81 ▲ +10.00%
2776 Jianzhi Education Technology Group Company Limited American Depositary Shares
NASDAQ:JZ 		8.32x $39.87 Million $4.79 Million USA $0.31 ▼ -18.74%
2777 Medplus Health Services Limited
NSE:MEDPLUS 		8.32x Rs1.14 Billion
≈ $12.35 Million 		Rs137.26 Million India Rs858.95 ▼ -4.07%
2778 Sichuan Shengda Forestry Industry Co Ltd
SHE:002259 		8.32x CN¥45.96 Million
≈ $6.72 Million 		CN¥5.52 Million China CN¥4.87 ▲ +0.00%
2779 GoPro Inc
NASDAQ:GPRO 		8.32x $25.56 Million $3.07 Million USA $1.00 ▼ -4.31%
2780 Derimod Konfeksiyon Ayakkabi Deri Sanayi ve Ticaret AS
IS:DERIM 		8.32x TL91.92 Million
≈ $2.06 Million 		TL11.05 Million Turkey TL37.40 ▼ -0.27%
2781 Kitex Garments Limited
NSE:KITEX 		8.31x Rs2.15 Billion
≈ $23.29 Million 		Rs259.00 Million India Rs164.17 ▲ +1.26%
2782 Ornapaper Bhd
KLSE:5065 		8.31x RM29.44 Million
≈ $7.39 Million 		RM3.54 Million Malaysia RM0.68 ▼ -1.45%
2783 Kabelindo Murni Tbk
JK:KBLM 		8.31x Rp46.11 Billion
≈ $2.70 Million 		Rp5.55 Billion Indonesia Rp302.00 ▲ +2.03%
2784 Aofu Environmental Technology Co Ltd
SHG:688021 		8.31x CN¥19.50 Million
≈ $2.85 Million 		CN¥2.35 Million China CN¥22.97 ▼ -3.53%
2785 Anhui Xinlong Electrical Co Ltd
SHE:002298 		8.31x CN¥72.34 Million
≈ $10.59 Million 		CN¥8.71 Million China CN¥8.85 ▼ -2.32%
2786 Source Capital Closed Fund
NYSE:SOR 		8.30x $41.48 Million $5.00 Million USA $45.59 ▲ +0.52%
2787 Elia Group SA/NV
BR:ELI 		8.30x €1.18 Billion
≈ $1.38 Billion 		€142.05 Million Belgium €133.20 ▼ -0.08%
2788 Cottonindo Ariesta Tbk PT
JK:KPAS 		8.30x Rp2.75 Million
≈ $161.18 		Rp331.26K Indonesia Rp62.00 ▲ +0.00%
2789 Singha Estate Public Company Limited
BK:S 		8.30x ฿471.90 Million
≈ $14.71 Million 		฿56.88 Million Thailand ฿0.49 ▲ +0.00%
2790 21st Century Management Services Limited
NSE:21STCENMGM 		8.29x Rs200.16 Million
≈ $2.16 Million 		Rs24.14 Million India Rs32.55 ▼ -1.84%
2791 Ganfeng Lithium Co. Ltd
F:39EA 		8.28x €1.32 Billion
≈ $1.55 Billion 		€159.66 Million Germany €6.26 ▼ -6.29%
2792 CGN Power
SHE:003816 		8.28x CN¥9.85 Billion
≈ $1.44 Billion 		CN¥1.19 Billion China CN¥4.51 ▼ -2.17%
2793 Pyxis Tankers Inc
NASDAQ:PXSAW 		8.28x $4.28 Million $517.00K USA $0.02 ▼ -39.88%
2794 Fluidra
MC:FDR 		8.27x €143.57 Million
≈ $167.85 Million 		€17.35 Million Spain €18.60 ▲ +0.92%
2795 PlayAGS Inc
NYSE:AGS 		8.27x $26.55 Million $3.21 Million USA $12.49 ▲ +0.08%
2796 Hoymiles Power Electronics Inc
SHG:688032 		8.27x CN¥220.18 Million
≈ $32.22 Million 		CN¥26.63 Million China CN¥92.45 ▼ -2.37%
2797 UAC Global Public Company Limited
BK:UAC 		8.27x ฿104.40 Million
≈ $3.25 Million 		฿12.63 Million Thailand ฿2.60 ▲ +0.00%
2798 Drillcon AB
ST:DRIL 		8.27x Skr12.56 Million
≈ $1.35 Million 		Skr1.52 Million Sweden Skr3.82 ▲ +0.00%
2799 eXp World Holdings Inc
NASDAQ:EXPI 		8.26x $28.89 Million $3.50 Million USA $6.62 ▼ -1.78%
2800 NH SPAC 2
KQ:206640 		8.26x ₩10.46 Billion
≈ $7.09 Million 		₩1.27 Billion Korea ₩10630.00 ▲ +2.02%