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
29,303
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 |
|---|---|---|---|---|---|---|---|
| 29301 |
Trugolf Inc
NASDAQ:TRUG |
-12225.81x | $-1.91 Million | $156.00 | USA | $1.35 | ▲ +4.65% |
| 29302 |
Mercator Limited
NSE:MERCATOR |
-17035.82x |
Rs-570.70 Million
≈ $-6.17 Million |
Rs33.50K | India | Rs0.85 | ▲ +0.00% |
| 29303 |
PT Buma Internasional Grup Tbk
JK:DOID |
-362267.31x |
Rp-558.02 Billion
≈ $-32.70 Million |
Rp1.54 Million | Indonesia | Rp204.00 | ▼ -0.97% |