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
401 Banco de Valores SA
BA:VALO 		67.22x AR$478.52 Billion
≈ $346.26 Million 		AR$7.12 Billion Argentina AR$657.00 ▼ -0.68%
402 HARBOUR ENE.SP.ADR LS-50
F:PQQ2 		67.19x €2.15 Billion
≈ $2.51 Billion 		€32.00 Million Germany €3.34 ▲ +3.09%
403 SES S.A
F:SES 		67.07x €1.01 Billion
≈ $1.18 Billion 		€15.00 Million Germany €8.42 ▼ -6.40%
404 Neungyule Education Inc
KQ:053290 		66.66x ₩4.27 Billion
≈ $2.89 Million 		₩64.00 Million Korea ₩1620.00 ▲ +2.40%
405 Shijiazhuang Changshan Textile Co Ltd
SHE:000158 		65.98x CN¥446.53 Million
≈ $65.34 Million 		CN¥6.77 Million China CN¥15.20 ▼ -1.43%
406 EBEST Investment & Securities Co. Ltd
KQ:078020 		65.98x ₩192.22 Billion
≈ $130.27 Million 		₩2.91 Billion Korea ₩6600.00 ▼ -1.05%
407 PCCW LTD ADR/10 HD-25
F:TH3C 		65.44x €10.34 Billion
≈ $12.09 Billion 		€158.00 Million Germany €6.20 ▲ +0.81%
408 Sycal Ventures Bhd
KLSE:9717 		65.20x RM8.74 Million
≈ $2.19 Million 		RM134.00K Malaysia RM0.17 ▲ +0.00%
409 Shen Ma Industry Co Ltd
SHG:600810 		64.71x CN¥285.03 Million
≈ $41.71 Million 		CN¥4.40 Million China CN¥5.83 ▲ +0.87%
410 Sichuan Etrol Technologies Co Ltd
SHE:300370 		64.58x CN¥45.73 Million
≈ $6.69 Million 		CN¥708.13K China CN¥2.55 ▲ +3.24%
411 Grupo Security
SN:SECURITY 		64.54x CL$580.67 Billion
≈ $649.39 Million 		CL$9.00 Billion Chile CL$334.00 ▲ +1.69%
412 Veridis Environment Ltd
TA:VRDS 		64.49x ILA200.29 Million
≈ $536.98K 		ILA3.11 Million Israel ILA4987.00 ▼ -0.04%
413 Morarjee Textiles Limited
NSE:MORARJEE 		64.45x Rs131.73 Million
≈ $1.42 Million 		Rs2.04 Million India Rs7.00 ▼ -0.28%
414 Yantai Changyu Pioneer Wine
SHE:200869 		63.90x HK$122.50 Million
≈ $15.64 Million 		HK$1.92 Million China HK$8.26 ▲ +3.12%
415 Era Co Ltd
SHE:002641 		63.90x CN¥10.01 Million
≈ $1.46 Million 		CN¥156.64K China CN¥4.22 ▲ +0.00%
416 Scan-D
TWO:6195 		63.84x NT$248.96 Million
≈ $7.84 Million 		NT$3.90 Million Taiwan NT$26.10 ▲ +0.19%
417 Sanghi Industries Limited
NSE:SANGHIIND 		63.74x Rs4.02 Billion
≈ $43.49 Million 		Rs63.08 Million India Rs49.88 ▼ -0.58%
418 Xinjiang Tianye Co Ltd
SHG:600075 		63.63x CN¥1.00 Billion
≈ $146.74 Million 		CN¥15.76 Million China CN¥4.99 ▼ -0.60%
419 Highlight Event Entertainment
SW:HLEE 		63.58x CHF101.66 Million
≈ $128.53 Million 		CHF1.60 Million Switzerland CHF5.50 ▼ -4.35%
420 Eastern Water Resources Development and Management Public Company Limited
BK:EASTW 		63.57x ฿295.64 Million
≈ $9.22 Million 		฿4.65 Million Thailand ฿4.22 ▼ -0.94%
421 Tongyang Life
KO:082640 		63.54x ₩1.74 Trillion
≈ $1.18 Billion 		₩27.44 Billion Korea ₩7500.00 ▲ +4.75%
422 Spacetalk Ltd
AU:SPA 		63.51x AU$953.49K
≈ $674.66K 		AU$15.01K Australia AU$0.08 ▼ -3.57%
423 Dustin Group AB
ST:DUST 		63.50x Skr381.00 Million
≈ $41.00 Million 		Skr6.00 Million Sweden Skr1.75 ▼ -1.46%
424 B&G Foods Inc
NYSE:BGS 		63.17x $52.74 Million $835.00K USA $4.02 ▼ -0.74%
425 Xiangyang Automobile Bearing Co Ltd
SHE:000678 		63.04x CN¥62.13 Million
≈ $9.09 Million 		CN¥985.53K China CN¥11.92 ▼ -1.97%
426 Guangzhou Kingmed Diagnostics Group Co Ltd
SHG:603882 		62.95x CN¥327.19 Million
≈ $47.88 Million 		CN¥5.20 Million China CN¥24.57 ▼ -4.55%
427 Avation PLC
LSE:AVAP 		62.88x GBX54.58 Million
≈ $6.64K 		GBX868.00K UK GBX135.00 ▼ -0.37%
428 Kumho Petro Chemical Co Ltd
KO:011785 		62.69x ₩171.32 Billion
≈ $116.10 Million 		₩2.73 Billion Korea ₩55300.00 ▼ -0.90%
429 Kumho Petro Chemical
KO:011780 		62.69x ₩171.32 Billion
≈ $116.10 Million 		₩2.73 Billion Korea ₩128100.00 ▼ -0.85%
430 Ashland Global Holdings Inc
NYSE:ASH 		62.50x $125.00 Million $2.00 Million USA $57.00 ▼ -1.01%
431 Nyrstar NV
BR:NYR 		62.38x €178.60 Million
≈ $208.80 Million 		€2.86 Million Belgium €0.07 ▲ +0.00%
432 Yantai Changyu Pioneer Wine Co Ltd
SHE:000869 		62.36x CN¥119.56 Million
≈ $17.50 Million 		CN¥1.92 Million China CN¥18.08 ▼ -1.42%
433 Yatas Yatak ve Yorgan Sanayi Ticaret AS
IS:YATAS 		62.36x TL1.64 Billion
≈ $36.79 Million 		TL26.34 Million Turkey TL41.06 ▼ -2.28%
434 Tenable Holdings Inc
NASDAQ:TENB 		62.21x $87.97 Million $1.41 Million USA $29.69 ▼ -3.92%
435 Esenboga Elektrik Uretim AS
IS:ESEN 		62.05x TL985.64 Million
≈ $22.08 Million 		TL15.88 Million Turkey TL4.10 ▼ -3.76%
436 Sinopec Shanghai Petrochemical Co Ltd Class A
SHG:600688 		61.99x CN¥1.90 Billion
≈ $277.52 Million 		CN¥30.59 Million China CN¥3.07 ▲ +10.04%
437 Izostal SA
WAR:IZS 		61.94x zł69.12 Million
≈ $19.02 Million 		zł1.12 Million Poland zł3.15 ▲ +0.32%
438 Megapower Makmur TBK PT
JK:MPOW 		61.92x Rp5.76 Billion
≈ $337.31K 		Rp92.97 Million Indonesia Rp110.00 ▼ -3.51%
439 Shenzhen Sunxing Light Alloys
SHG:603978 		61.86x CN¥149.77 Million
≈ $21.92 Million 		CN¥2.42 Million China CN¥28.25 ▲ +2.24%
440 CannBioRx Life Sciences Corp
NASDAQ:ATNFW 		61.72x $727.17K $11.78K USA $0.43 ▼ -6.52%
441 180 Life Sciences Corp
NASDAQ:ATNF 		61.72x $727.17K $11.78K USA $16.80 ▲ +905.99%
442 ETHZilla Corporation
NASDAQ:ETHZ 		61.72x $727.17K $11.78K USA $3.53 ▼ -7.59%
443 TC Bancshares Inc
NASDAQ:TCBC 		61.71x $1.37 Million $22.24K USA $21.65 ▲ +0.00%
444 SICC Co. Ltd.
SHG:688234 		61.60x CN¥145.51 Million
≈ $21.29 Million 		CN¥2.36 Million China CN¥136.42 ▲ +1.05%
445 Lingnan Landscape Co Ltd
SHE:002717 		61.57x CN¥339.86 Million
≈ $49.73 Million 		CN¥5.52 Million China CN¥1.01 ▲ +5.21%
446 Giantplus Technology Co Ltd
TW:8105 		61.45x NT$30.17 Million
≈ $950.65K 		NT$491.00K Taiwan NT$20.60 ▼ -2.83%
447 ANDHRA PAPER LIMITED
NSE:ANDHRAPAP 		61.44x Rs640.88 Million
≈ $6.93 Million 		Rs10.43 Million India Rs62.32 ▲ +0.81%
448 Speedy Hire PLC
LSE:SDY 		61.40x GBX30.70 Million
≈ $3.74K 		GBX500.00K UK GBX19.18 ▼ -0.10%
449 Bo Lak
KO:002760 		61.22x ₩1.87 Billion
≈ $1.27 Million 		₩30.53 Million Korea ₩930.00 ▼ -0.11%
450 Siteminder Ltd
AU:SDR 		60.77x AU$4.92 Million
≈ $3.48 Million 		AU$81.00K Australia AU$3.75 ▼ -3.35%
451 Tianjin Economic-technological Development Area Co Ltd
SHE:000652 		60.55x CN¥278.39 Million
≈ $40.74 Million 		CN¥4.60 Million China CN¥3.68 ▼ -1.87%
452 Grupo TMM S.A.B
MX:TMMA 		60.16x MX$114.30 Million
≈ $6.58 Million 		MX$1.90 Million Mexico MX$10.01 ▲ +0.00%
453 Xponential Fitness Inc
NYSE:XPOF 		60.07x $2.52 Million $42.00K USA $5.66 ▼ -1.05%
454 Vecima Networks Inc.
TO:VCM 		60.01x CA$6.78 Million
≈ $4.91 Million 		CA$113.00K Canada CA$13.87 ▼ -0.57%
455 The Swatch Group AG
SW:UHR 		60.00x CHF180.00 Million
≈ $227.57 Million 		CHF3.00 Million Switzerland CHF212.30 ▼ -3.15%
456 CHINA RISUN GROUP HD-10
F:45Y 		59.73x €3.46 Billion
≈ $4.05 Billion 		€58.01 Million Germany €0.30 ▲ +5.63%
457 An-Shin Food Services Co Ltd
TWO:1259 		59.68x NT$191.94 Million
≈ $6.05 Million 		NT$3.22 Million Taiwan NT$57.80 ▲ +0.17%
458 North Navigation Control Technology Co Ltd
SHG:600435 		59.67x CN¥495.23 Million
≈ $72.47 Million 		CN¥8.30 Million China CN¥11.92 ▲ +0.93%
459 Acrinova AB Series B
ST:ACRI-B 		59.44x Skr51.65 Million
≈ $5.56 Million 		Skr869.00K Sweden Skr7.94 ▼ -1.00%
460 Acrinova AB
ST:ACRI-A 		59.44x Skr51.65 Million
≈ $5.56 Million 		Skr869.00K Sweden Skr8.20 ▼ -0.73%
461 Guizhou Bailing Group Pharmaceutical Co Ltd
SHE:002424 		59.19x CN¥294.76 Million
≈ $43.13 Million 		CN¥4.98 Million China CN¥4.69 ▼ -0.85%
462 NFT Limited
NYSE MKT:MI 		59.12x $621.61K $10.51K USA $15.27 ▼ -10.16%
463 LANXESS AG UNSP.ADR 1/5
F:LX9B 		59.00x €59.00 Million
≈ $68.98 Million 		€1.00 Million Germany €3.48 ▼ -3.87%
464 LANXESS Aktiengesellschaft
F:LXS 		59.00x €59.00 Million
≈ $68.98 Million 		€1.00 Million Germany €16.49 ▼ -3.34%
465 Polaris Bay Group Co Ltd
SHG:600155 		58.91x CN¥1.83 Billion
≈ $267.66 Million 		CN¥31.05 Million China CN¥5.58 ▼ -1.93%
466 Sok Marketler Ticaret As
IS:SOKM 		58.71x TL2.38 Billion
≈ $53.25 Million 		TL40.49 Million Turkey TL49.06 ▼ -0.61%
467 Aman Agrindo
JK:GULA 		58.47x Rp26.04 Billion
≈ $1.53 Million 		Rp445.40 Million Indonesia Rp510.00 ▼ -6.42%
468 A-Tech Solution Co. Ltd
KQ:071670 		58.45x ₩8.14 Billion
≈ $5.52 Million 		₩139.34 Million Korea ₩6300.00 ▼ -2.63%
469 Nanning Sugar Industry Co Ltd
SHE:000911 		58.33x CN¥205.42 Million
≈ $30.06 Million 		CN¥3.52 Million China CN¥5.90 ▼ -0.67%
470 Guangzhou Hangxin Aviation Technology Co Ltd
SHE:300424 		58.25x CN¥55.43 Million
≈ $8.11 Million 		CN¥951.65K China CN¥19.51 ▼ -1.86%
471 Qisda Corp
TW:2352 		58.06x NT$3.03 Billion
≈ $95.41 Million 		NT$52.16 Million Taiwan NT$34.65 ▲ +10.00%
472 Business intelligence of Oriental Nations Corp Ltd
SHE:300166 		57.62x CN¥484.17 Million
≈ $70.85 Million 		CN¥8.40 Million China CN¥16.36 ▲ +0.86%
473 Eslite Spectrum
TWO:2926 		57.44x NT$550.61 Million
≈ $17.35 Million 		NT$9.59 Million Taiwan NT$34.65 ▲ +0.43%
474 Ester Industries Limited
NSE:ESTER 		57.20x Rs1.12 Billion
≈ $12.13 Million 		Rs19.61 Million India Rs92.42 ▼ -1.04%
475 Burford Capital Limited
LSE:BUR 		57.06x GBX153.78 Million
≈ $18.71K 		GBX2.69 Million UK GBX317.80 ▼ -7.13%
476 Dairy Farm International Holdings Limited
F:DFA1 		56.94x €233.45 Million
≈ $272.93 Million 		€4.10 Million Germany €3.26 ▼ -0.61%
477 Leonteq AG
SW:LEON 		56.91x CHF527.16 Million
≈ $666.48 Million 		CHF9.26 Million Switzerland CHF14.36 ▼ -0.83%
478 SPAR Group Ltd
JSE:SPP 		56.85x ZAC2.94 Billion
≈ $1.56 Million 		ZAC51.70 Million South Africa ZAC5100.00 ▲ +1.94%
479 Shanghai Titan Scientific Co. Ltd. A
SHG:688133 		56.78x CN¥79.65 Million
≈ $11.65 Million 		CN¥1.40 Million China CN¥21.50 ▲ +0.94%
480 MDI Energia S.A.
WAR:MDI 		56.73x zł24.34 Million
≈ $6.70 Million 		zł429.00K Poland zł2.27 ▲ +2.25%
481 Intermedia Capital Tbk
JK:MDIA 		56.67x Rp30.25 Billion
≈ $1.77 Million 		Rp533.79 Million Indonesia Rp70.00 ▼ -12.50%
482 Nanjing Toua Hardware&Tools Co.Ltd.
SHE:301125 		56.29x CN¥21.26 Million
≈ $3.11 Million 		CN¥377.66K China CN¥15.58 ▼ -0.76%
483 Rongsheng Petrochemical Co Ltd
SHE:002493 		56.11x CN¥16.07 Billion
≈ $2.35 Billion 		CN¥286.37 Million China CN¥11.44 ▼ -0.95%
484 Firma Oponiarska DĘBICA SA
WAR:DBC 		56.03x zł98.39 Million
≈ $27.08 Million 		zł1.76 Million Poland zł89.10 ▲ +0.00%
485 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%
486 SES S. A.
PA:SESG 		55.67x €501.00 Million
≈ $585.72 Million 		€9.00 Million France €8.51 ▼ -3.84%
487 Madison Square Garden Sports Corp
NYSE:MSGS 		55.61x $61.78 Million $1.11 Million USA $380.82 ▼ -0.50%
488 Enerjisa Enerji AS
IS:ENJSA 		55.44x TL934.36 Million
≈ $20.93 Million 		TL16.85 Million Turkey TL110.00 ▼ -3.08%
489 Isu Chemical Co Ltd
KO:005950 		55.34x ₩34.13 Billion
≈ $23.13 Million 		₩616.61 Million Korea ₩12720.00 ▼ -4.00%
490 UTStarcom Holdings Corp
NASDAQ:UTSI 		55.06x $13.87 Million $252.00K USA $2.68 ▼ -2.28%
491 Titan Mining Corp
TO:TI 		54.99x CA$4.34 Million
≈ $3.14 Million 		CA$79.00K Canada CA$3.23 ▼ -4.44%
492 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¥24.10 ▼ -1.75%
493 Bokwang Industry Co Ltd
KQ:225530 		54.81x ₩811.92 Million
≈ $550.22K 		₩14.81 Million Korea ₩2635.00 ▲ +1.54%
494 Era Mandiri Cemerlang Tbk PT
JK:IKAN 		54.71x Rp5.50 Billion
≈ $322.29K 		Rp100.54 Million Indonesia Rp78.00 ▼ -4.88%
495 Tijaria Polypipes Limited
NSE:TIJARIA 		54.65x Rs21.31 Million
≈ $230.51K 		Rs390.00K India Rs4.58 ▲ +5.05%
496 Shandong Sito Bio-technology Co Ltd
SHE:300583 		54.64x CN¥82.18 Million
≈ $12.03 Million 		CN¥1.50 Million China CN¥12.60 ▼ -2.02%
497 Shui-Mu International Co Ltd
TW:8443 		54.60x NT$52.15 Million
≈ $1.64 Million 		NT$955.00K Taiwan NT$11.25 ▲ +0.45%
498 Kredyt Inkaso SA
WAR:KRI 		54.58x zł38.04 Million
≈ $10.47 Million 		zł697.00K Poland zł17.40 ▲ +0.00%
499 TOP Ships Inc.
NASDAQ:TOPS 		54.49x $15.91 Million $292.00K USA $6.00 ▼ -0.51%
500 Pomvom
TA:PMVM 		54.11x ILA6.33 Million
≈ $16.97K 		ILA117.00K Israel ILA62.90 ▲ +0.32%