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

29,390
Positive operating CF and net income required

Last Updated

Jul 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
401 Allpark Empreendimentos Participações e Serviços S.A
SA:ALPK3 		67.75x R$419.81 Million
≈ $82.37 Million 		R$6.20 Million Brazil R$4.19 ▲ +2.70%
402 Eugene Inv&Sec
KO:001200 		67.65x ₩456.58 Billion
≈ $309.42 Million 		₩6.75 Billion Korea ₩4280.00 ▼ -1.50%
403 Wuhu Fuchun Dye and Weave Co.Ltd.
SHG:605189 		67.55x CN¥669.54 Million
≈ $97.97 Million 		CN¥9.91 Million China CN¥14.71 ▼ -6.78%
404 Capstone Holding Corp. Common Stock
NASDAQ:CAPS 		67.35x $2.29 Million $34.00K USA $0.26 ▲ +1.36%
405 Banco de Valores SA
BA:VALO 		67.22x AR$478.52 Billion
≈ $346.26 Million 		AR$7.12 Billion Argentina AR$641.00 ▼ -0.31%
406 HARBOUR ENE.SP.ADR LS-50
F:PQQ2 		67.19x €2.15 Billion
≈ $2.51 Billion 		€32.00 Million Germany €3.34 ▲ +3.09%
407 SES S.A
F:SES 		67.07x €1.01 Billion
≈ $1.18 Billion 		€15.00 Million Germany €7.38 ▲ +0.61%
408 Neungyule Education Inc
KQ:053290 		66.66x ₩4.27 Billion
≈ $2.89 Million 		₩64.00 Million Korea ₩1741.00 ▼ -3.17%
409 Shijiazhuang Changshan Textile Co Ltd
SHE:000158 		65.98x CN¥446.53 Million
≈ $65.34 Million 		CN¥6.77 Million China CN¥12.10 ▼ -5.76%
410 PCCW LTD ADR/10 HD-25
F:TH3C 		65.44x €10.34 Billion
≈ $12.09 Billion 		€158.00 Million Germany €6.20 ▲ +0.81%
411 Sycal Ventures Bhd
KLSE:9717 		65.20x RM8.74 Million
≈ $2.19 Million 		RM134.00K Malaysia RM0.17 ▲ +0.00%
412 Shen Ma Industry Co Ltd
SHG:600810 		64.71x CN¥285.03 Million
≈ $41.71 Million 		CN¥4.40 Million China CN¥6.23 ▲ +3.15%
413 Sichuan Etrol Technologies Co Ltd
SHE:300370 		64.58x CN¥45.73 Million
≈ $6.69 Million 		CN¥708.13K China CN¥1.97 ▼ -3.90%
414 Grupo Security
SN:SECURITY 		64.54x CL$580.67 Billion
≈ $649.39 Million 		CL$9.00 Billion Chile CL$334.00 ▲ +1.69%
415 Veridis Environment Ltd
TA:VRDS 		64.49x ILA200.29 Million
≈ $536.98K 		ILA3.11 Million Israel ILA5000.00 ▲ +0.40%
416 Morarjee Textiles Limited
NSE:MORARJEE 		64.45x Rs131.73 Million
≈ $1.42 Million 		Rs2.04 Million India Rs11.82 ▲ +4.88%
417 Yantai Changyu Pioneer Wine
SHE:200869 		63.90x HK$122.50 Million
≈ $15.64 Million 		HK$1.92 Million China HK$8.22 ▲ +0.37%
418 Era Co Ltd
SHE:002641 		63.90x CN¥10.01 Million
≈ $1.46 Million 		CN¥156.64K China CN¥3.97 ▼ -0.50%
419 Vanquis Banking Group PLC
LSE:VANQ 		63.84x GBX197.90 Million
≈ $24.08K 		GBX3.10 Million UK GBX116.80 ▼ -1.18%
420 Scan-D
TWO:6195 		63.84x NT$248.96 Million
≈ $7.84 Million 		NT$3.90 Million Taiwan NT$26.50 ▲ +0.38%
421 Sanghi Industries Limited
NSE:SANGHIIND 		63.74x Rs4.02 Billion
≈ $43.49 Million 		Rs63.08 Million India Rs49.88 ▼ -0.58%
422 Xinjiang Tianye Co Ltd
SHG:600075 		63.63x CN¥1.00 Billion
≈ $146.74 Million 		CN¥15.76 Million China CN¥4.27 ▼ -0.70%
423 Highlight Event Entertainment
SW:HLEE 		63.58x CHF101.66 Million
≈ $128.53 Million 		CHF1.60 Million Switzerland CHF6.00 ▼ -0.83%
424 Eastern Water Resources Development and Management Public Company Limited
BK:EASTW 		63.57x ฿295.64 Million
≈ $9.22 Million 		฿4.65 Million Thailand ฿4.94 ▲ +7.86%
425 Tongyang Life
KO:082640 		63.54x ₩1.74 Trillion
≈ $1.18 Billion 		₩27.44 Billion Korea ₩7670.00 ▲ +0.00%
426 Spacetalk Ltd
AU:SPA 		63.51x AU$953.49K
≈ $674.66K 		AU$15.01K Australia AU$0.09 ▼ -2.17%
427 B&G Foods Inc
NYSE:BGS 		63.17x $52.74 Million $835.00K USA $3.71 ▼ -2.88%
428 Xiangyang Automobile Bearing Co Ltd
SHE:000678 		63.04x CN¥62.13 Million
≈ $9.09 Million 		CN¥985.53K China CN¥7.87 ▼ -5.18%
429 Guangzhou Kingmed Diagnostics Group Co Ltd
SHG:603882 		62.95x CN¥327.19 Million
≈ $47.88 Million 		CN¥5.20 Million China CN¥26.37 ▼ -5.48%
430 Avation PLC
LSE:AVAP 		62.88x GBX54.58 Million
≈ $6.64K 		GBX868.00K UK GBX135.00 ▼ -1.46%
431 Kumho Petro Chemical
KO:011780 		62.69x ₩171.32 Billion
≈ $116.10 Million 		₩2.73 Billion Korea ₩123500.00 ▲ +5.20%
432 Kumho Petro Chemical Co Ltd
KO:011785 		62.69x ₩171.32 Billion
≈ $116.10 Million 		₩2.73 Billion Korea ₩50000.00 ▲ +0.81%
433 Ashland Global Holdings Inc
NYSE:ASH 		62.50x $125.00 Million $2.00 Million USA $68.64 ▼ -0.25%
434 Nyrstar NV
BR:NYR 		62.38x €178.60 Million
≈ $208.80 Million 		€2.86 Million Belgium €0.06 ▲ +0.00%
435 Yantai Changyu Pioneer Wine Co Ltd
SHE:000869 		62.36x CN¥119.56 Million
≈ $17.50 Million 		CN¥1.92 Million China CN¥16.82 ▼ -1.12%
436 Yatas Yatak ve Yorgan Sanayi Ticaret AS
IS:YATAS 		62.36x TL1.64 Billion
≈ $36.79 Million 		TL26.34 Million Turkey TL35.88 ▼ -3.29%
437 Tenable Holdings Inc
NASDAQ:TENB 		62.21x $87.97 Million $1.41 Million USA $39.88 ▲ +0.28%
438 Esenboga Elektrik Uretim AS
IS:ESEN 		62.05x TL985.64 Million
≈ $22.08 Million 		TL15.88 Million Turkey TL3.51 ▼ -1.68%
439 Sinopec Shanghai Petrochemical Co Ltd Class A
SHG:600688 		61.99x CN¥1.90 Billion
≈ $277.52 Million 		CN¥30.59 Million China CN¥2.73 ▼ -0.73%
440 Izostal SA
WAR:IZS 		61.94x zł69.12 Million
≈ $19.02 Million 		zł1.12 Million Poland zł2.98 ▼ -0.67%
441 Megapower Makmur TBK PT
JK:MPOW 		61.92x Rp5.76 Billion
≈ $337.31K 		Rp92.97 Million Indonesia Rp97.00 ▲ +0.00%
442 Shenzhen Sunxing Light Alloys
SHG:603978 		61.86x CN¥149.77 Million
≈ $21.92 Million 		CN¥2.42 Million China CN¥18.17 ▼ -6.34%
443 CannBioRx Life Sciences Corp
NASDAQ:ATNFW 		61.72x $727.17K $11.78K USA $0.43 ▼ -6.52%
444 ETHZilla Corporation
NASDAQ:ETHZ 		61.72x $727.17K $11.78K USA $3.53 ▼ -7.59%
445 180 Life Sciences Corp
NASDAQ:ATNF 		61.72x $727.17K $11.78K USA $16.80 ▲ +905.99%
446 TC Bancshares Inc
NASDAQ:TCBC 		61.71x $1.37 Million $22.24K USA $21.65 ▲ +0.00%
447 SICC Co. Ltd.
SHG:688234 		61.60x CN¥145.51 Million
≈ $21.29 Million 		CN¥2.36 Million China CN¥104.50 ▼ -13.09%
448 Lingnan Landscape Co Ltd
SHE:002717 		61.57x CN¥339.86 Million
≈ $49.73 Million 		CN¥5.52 Million China CN¥1.09 ▲ +5.83%
449 Giantplus Technology Co Ltd
TW:8105 		61.45x NT$30.17 Million
≈ $950.65K 		NT$491.00K Taiwan NT$16.65 ▼ -5.67%
450 ANDHRA PAPER LIMITED
NSE:ANDHRAPAP 		61.44x Rs640.88 Million
≈ $6.93 Million 		Rs10.43 Million India Rs60.77 ▼ -2.17%
451 Speedy Hire PLC
LSE:SDY 		61.40x GBX30.70 Million
≈ $3.74K 		GBX500.00K UK GBX19.00 ▲ +0.00%
452 Bo Lak
KO:002760 		61.22x ₩1.87 Billion
≈ $1.27 Million 		₩30.53 Million Korea ₩1012.00 ▲ +4.65%
453 China Crystal New Material
KQ:900250 		60.78x ₩24.33 Billion
≈ $16.49 Million 		₩400.33 Million Korea ₩1075.00 ▲ +0.37%
454 Siteminder Ltd
AU:SDR 		60.77x AU$4.92 Million
≈ $3.48 Million 		AU$81.00K Australia AU$3.46 ▼ -4.16%
455 Tianjin Economic-technological Development Area Co Ltd
SHE:000652 		60.55x CN¥278.39 Million
≈ $40.74 Million 		CN¥4.60 Million China CN¥3.48 ▼ -0.29%
456 Grupo TMM S.A.B
MX:TMMA 		60.16x MX$114.30 Million
≈ $6.58 Million 		MX$1.90 Million Mexico MX$10.00 ▲ +0.00%
457 Xponential Fitness Inc
NYSE:XPOF 		60.07x $2.52 Million $42.00K USA $6.66 ▼ -2.20%
458 Vecima Networks Inc.
TO:VCM 		60.01x CA$6.78 Million
≈ $4.91 Million 		CA$113.00K Canada CA$12.40 ▼ -2.67%
459 The Swatch Group AG
SW:UHR 		60.00x CHF180.00 Million
≈ $227.57 Million 		CHF3.00 Million Switzerland CHF206.30 ▼ -0.77%
460 CHINA RISUN GROUP HD-10
F:45Y 		59.73x €3.46 Billion
≈ $4.05 Billion 		€58.01 Million Germany €0.19 ▼ -6.86%
461 An-Shin Food Services Co Ltd
TWO:1259 		59.68x NT$191.94 Million
≈ $6.05 Million 		NT$3.22 Million Taiwan NT$59.50 ▲ +0.68%
462 North Navigation Control Technology Co Ltd
SHG:600435 		59.67x CN¥495.23 Million
≈ $72.47 Million 		CN¥8.30 Million China CN¥9.73 ▼ -3.38%
463 Acrinova AB
ST:ACRI-A 		59.44x Skr51.65 Million
≈ $5.56 Million 		Skr869.00K Sweden Skr7.96 ▲ +3.38%
464 Acrinova AB Series B
ST:ACRI-B 		59.44x Skr51.65 Million
≈ $5.56 Million 		Skr869.00K Sweden Skr7.22 ▲ +0.84%
465 Guizhou Bailing Group Pharmaceutical Co Ltd
SHE:002424 		59.19x CN¥294.76 Million
≈ $43.13 Million 		CN¥4.98 Million China CN¥4.50 ▼ -4.26%
466 NFT Limited
NYSE MKT:MI 		59.12x $621.61K $10.51K USA $15.27 ▼ -10.16%
467 LANXESS AG UNSP.ADR 1/5
F:LX9B 		59.00x €59.00 Million
≈ $68.98 Million 		€1.00 Million Germany €3.48 ▼ -3.87%
468 LANXESS Aktiengesellschaft
F:LXS 		59.00x €59.00 Million
≈ $68.98 Million 		€1.00 Million Germany €15.22 ▼ -0.85%
469 Polaris Bay Group Co Ltd
SHG:600155 		58.91x CN¥1.83 Billion
≈ $267.66 Million 		CN¥31.05 Million China CN¥5.61 ▼ -0.88%
470 Sok Marketler Ticaret As
IS:SOKM 		58.71x TL2.38 Billion
≈ $53.25 Million 		TL40.49 Million Turkey TL51.60 ▲ +0.68%
471 A-Tech Solution Co. Ltd
KQ:071670 		58.45x ₩8.14 Billion
≈ $5.52 Million 		₩139.34 Million Korea ₩5060.00 ▼ -2.69%
472 Nanning Sugar Industry Co Ltd
SHE:000911 		58.33x CN¥205.42 Million
≈ $30.06 Million 		CN¥3.52 Million China CN¥3.92 ▼ -3.92%
473 Guangzhou Hangxin Aviation Technology Co Ltd
SHE:300424 		58.25x CN¥55.43 Million
≈ $8.11 Million 		CN¥951.65K China CN¥12.83 ▼ -6.21%
474 Datagate Bilgisayar Malzemeleri Ticaret AS
IS:DGATE 		57.70x TL1.46 Billion
≈ $32.72 Million 		TL25.32 Million Turkey TL104.90 ▼ -0.38%
475 Business intelligence of Oriental Nations Corp Ltd
SHE:300166 		57.62x CN¥484.17 Million
≈ $70.85 Million 		CN¥8.40 Million China CN¥12.90 ▼ -7.53%
476 Eslite Spectrum
TWO:2926 		57.44x NT$550.61 Million
≈ $17.35 Million 		NT$9.59 Million Taiwan NT$31.30 ▼ -2.19%
477 Ester Industries Limited
NSE:ESTER 		57.20x Rs1.12 Billion
≈ $12.13 Million 		Rs19.61 Million India Rs88.73 ▼ -0.93%
478 Burford Capital Limited
LSE:BUR 		57.06x GBX153.78 Million
≈ $18.71K 		GBX2.69 Million UK GBX300.00 ▼ -2.09%
479 Dairy Farm International Holdings Limited
F:DFA1 		56.94x €233.45 Million
≈ $272.93 Million 		€4.10 Million Germany €3.04 ▼ -1.30%
480 Leonteq AG
SW:LEON 		56.91x CHF527.16 Million
≈ $666.48 Million 		CHF9.26 Million Switzerland CHF15.94 ▼ -0.75%
481 SPAR Group Ltd
JSE:SPP 		56.85x ZAC2.94 Billion
≈ $1.56 Million 		ZAC51.70 Million South Africa ZAC4726.00 ▼ -1.36%
482 Shanghai Titan Scientific Co. Ltd. A
SHG:688133 		56.78x CN¥79.65 Million
≈ $11.65 Million 		CN¥1.40 Million China CN¥19.44 ▼ -4.71%
483 MDI Energia S.A.
WAR:MDI 		56.73x zł24.34 Million
≈ $6.70 Million 		zł429.00K Poland zł1.41 ▼ -2.76%
484 Intermedia Capital Tbk
JK:MDIA 		56.67x Rp30.25 Billion
≈ $1.77 Million 		Rp533.79 Million Indonesia Rp67.00 ▼ -1.47%
485 Nanjing Toua Hardware&Tools Co.Ltd.
SHE:301125 		56.29x CN¥21.26 Million
≈ $3.11 Million 		CN¥377.66K China CN¥12.78 ▼ -1.92%
486 Rongsheng Petrochemical Co Ltd
SHE:002493 		56.11x CN¥16.07 Billion
≈ $2.35 Billion 		CN¥286.37 Million China CN¥11.33 ▲ +1.71%
487 Firma Oponiarska DĘBICA SA
WAR:DBC 		56.03x zł98.39 Million
≈ $27.08 Million 		zł1.76 Million Poland zł97.90 ▼ -0.10%
488 Kiang Huat Sea Gull Trading Frozen Food Public Company Limited
BK:CHOTI 		55.72x ฿307.55 Million
≈ $9.59 Million 		฿5.52 Million Thailand ฿68.75 ▼ -0.36%
489 SES S. A.
PA:SESG 		55.67x €501.00 Million
≈ $585.72 Million 		€9.00 Million France €7.37 ▼ -1.14%
490 Madison Square Garden Sports Corp
NYSE:MSGS 		55.61x $61.78 Million $1.11 Million USA $396.87 ▲ +2.44%
491 Enerjisa Enerji AS
IS:ENJSA 		55.44x TL934.36 Million
≈ $20.93 Million 		TL16.85 Million Turkey TL102.50 ▲ +1.18%
492 Isu Chemical Co Ltd
KO:005950 		55.34x ₩34.13 Billion
≈ $23.13 Million 		₩616.61 Million Korea ₩12930.00 ▼ -4.93%
493 UTStarcom Holdings Corp
NASDAQ:UTSI 		55.06x $13.87 Million $252.00K USA $2.54 ▲ +2.42%
494 Titan Mining Corp
TO:TI 		54.99x CA$4.34 Million
≈ $3.14 Million 		CA$79.00K Canada CA$2.92 ▲ +1.74%
495 Chengdu Information Technology of Chinese Academy of Sciences Co Ltd
SHE:300678 		54.95x CN¥40.98 Million
≈ $6.00 Million 		CN¥745.81K China CN¥20.84 ▼ -4.80%
496 Bokwang Industry Co Ltd
KQ:225530 		54.81x ₩811.92 Million
≈ $550.22K 		₩14.81 Million Korea ₩2010.00 ▼ -2.90%
497 Era Mandiri Cemerlang Tbk PT
JK:IKAN 		54.71x Rp5.50 Billion
≈ $322.29K 		Rp100.54 Million Indonesia Rp85.00 ▼ -1.16%
498 Tijaria Polypipes Limited
NSE:TIJARIA 		54.65x Rs21.31 Million
≈ $230.51K 		Rs390.00K India Rs4.31 ▲ +3.11%
499 Shandong Sito Bio-technology Co Ltd
SHE:300583 		54.64x CN¥82.18 Million
≈ $12.03 Million 		CN¥1.50 Million China CN¥12.05 ▼ -5.64%
500 Shui-Mu International Co Ltd
TW:8443 		54.60x NT$52.15 Million
≈ $1.64 Million 		NT$955.00K Taiwan NT$11.35 ▼ -0.44%