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
601 Lima Dua Lima Tiga PT
JK:LUCY 		43.84x Rp25.16 Billion
≈ $1.47 Million 		Rp573.80 Million Indonesia Rp1200.00 ▲ +7.14%
602 Dish TV India Limited
NSE:DISHTV 		43.84x Rs2.37 Billion
≈ $25.65 Million 		Rs54.10 Million India Rs3.18 ▲ +0.00%
603 Guangzhou Shangpin Home Collection Co Ltd
SHE:300616 		43.79x CN¥52.02 Million
≈ $7.61 Million 		CN¥1.19 Million China CN¥14.15 ▼ -3.35%
604 AC S.A.
WAR:ACG 		43.77x zł16.28 Million
≈ $4.48 Million 		zł372.00K Poland zł21.00 ▼ -0.47%
605 Hotel Mandarine Regency Tbk PT
JK:HOME 		43.60x Rp4.79 Billion
≈ $280.46K 		Rp109.78 Million Indonesia Rp50.00 ▲ +0.00%
606 Kec Holdings
KO:006200 		43.48x ₩11.63 Billion
≈ $7.88 Million 		₩267.44 Million Korea ₩2565.00 ▼ -3.93%
607 Hunan Zhenghong Science and Technology Develop Co Ltd
SHE:000702 		43.45x CN¥44.50 Million
≈ $6.51 Million 		CN¥1.02 Million China CN¥5.90 ▼ -2.32%
608 World Acceptance Corporation
NASDAQ:WRLD 		43.27x $58.15 Million $1.34 Million USA $166.21 ▲ +0.38%
609 Compucom Software Limited
NSE:COMPUSOFT 		43.21x Rs367.45 Million
≈ $3.97 Million 		Rs8.50 Million India Rs13.78 ▲ +1.70%
610 Comperia.pl S.A.
WAR:CPL 		43.14x zł1.25 Million
≈ $344.29K 		zł29.00K Poland zł4.92 ▼ -2.57%
611 KERING.UNSP.ADR 1/10 EO 4
F:PPXB 		43.06x €3.10 Billion
≈ $3.62 Billion 		€72.00 Million Germany €23.60 ▼ -2.48%
612 Silla Sg Co. Ltd
KQ:025870 		43.05x ₩5.22 Billion
≈ $3.54 Million 		₩121.30 Million Korea ₩3225.00 ▼ -1.07%
613 Winfarm
PA:ALWF 		42.96x €3.31 Million
≈ $3.87 Million 		€77.00K France €4.10 ▼ -2.38%
614 Quilter PLC
LSE:QLT 		42.93x GBX3.18 Billion
≈ $386.55K 		GBX74.00 Million UK GBX190.20 ▼ -1.14%
615 Nusatama Berkah Tbk PT
JK:NTBK 		42.85x Rp6.17 Billion
≈ $361.35K 		Rp143.93 Million Indonesia Rp62.00 ▼ -10.14%
616 LegalZoom.com Inc
NASDAQ:LZ 		42.83x $47.28 Million $1.10 Million USA $6.05 ▼ -7.35%
617 Keyware Technologies NV
BR:KEYW 		42.82x €471.00K
≈ $550.65K 		€11.00K Belgium €0.97 ▲ +0.00%
618 Uttam Sugar Mills Limited
NSE:UTTAMSUGAR 		42.74x Rs6.65 Billion
≈ $71.87 Million 		Rs155.50 Million India Rs230.71 ▼ -0.41%
619 Apollo Micro Systems Limited
NSE:APOLLO 		42.70x Rs13.29 Billion
≈ $143.68 Million 		Rs311.11 Million India Rs407.55 ▼ -6.74%
620 Magazine Luiza S.A
SA:MGLU3 		42.65x R$5.61 Billion
≈ $1.10 Billion 		R$131.60 Million Brazil R$5.34 ▼ -5.99%
621 Hua Yuan Property Co Ltd
SHG:600743 		42.57x CN¥1.52 Billion
≈ $222.96 Million 		CN¥35.79 Million China CN¥2.57 ▲ +1.58%
622 PEDEVCO Corp
NYSE MKT:PED 		42.34x $5.93 Million $140.00K USA $14.76 ▲ +4.31%
623 Abpro Holdings, Inc.
NYSE:ABP 		42.32x $3.44 Million $81.33K USA $5.20 ▼ -1.89%
624 Shandong Huatai Paper Industry Shareholding Co Ltd
SHG:600308 		42.22x CN¥208.90 Million
≈ $30.57 Million 		CN¥4.95 Million China CN¥3.48 ▼ -1.14%
625 Shandong Bohui Paper Industry Co Ltd
SHG:600966 		42.19x CN¥1.33 Billion
≈ $194.15 Million 		CN¥31.45 Million China CN¥5.89 ▼ -0.17%
626 RF Capital Group Inc
TO:RCG 		41.82x CA$23.75 Million
≈ $17.18 Million 		CA$568.00K Canada CA$19.99 ▲ +0.00%
627 BenQ Materials Corp
TW:8215 		41.58x NT$614.75 Million
≈ $19.37 Million 		NT$14.78 Million Taiwan NT$32.60 ▲ +3.66%
628 Fattal 1998 Holdings Ltd
TA:FTAL 		41.47x ILA416.14 Million
≈ $1.12 Million 		ILA10.03 Million Israel ILA78000.00 ▼ -2.13%
629 Spectra Inc.
V:SSA 		41.32x CA$95.70K
≈ $69.23K 		CA$2.32K Canada CA$0.20 ▲ +8.11%
630 Guangdong Sunwill Precising Plastic Co Ltd
SHE:002676 		41.31x CN¥90.05 Million
≈ $13.18 Million 		CN¥2.18 Million China CN¥5.43 ▲ +0.56%
631 Marfin Investment Group Holdings S.A
AT:MIG 		41.29x €31.90 Million
≈ $37.29 Million 		€772.50K Greece €3.27 ▼ -0.91%
632 DAEJIN ADVANCED MATERIALS
KQ:393970 		41.28x ₩15.00 Billion
≈ $10.17 Million 		₩363.49 Million Korea ₩2825.00 ▲ +2.36%
633 Sunstone Hotel Investors Inc
NYSE:SHO 		41.13x $54.37 Million $1.32 Million USA $11.19 ▲ +0.99%
634 Singha Estate Public Company Limited
BK:S-R 		41.11x ฿170.37 Million
≈ $5.31 Million 		฿4.14 Million Thailand ฿0.53 ▼ -1.85%
635 Y-S Electronic Co Ltd
TWO:6418 		41.06x NT$9.90 Million
≈ $311.78K 		NT$241.00K Taiwan NT$31.40 ▲ +2.28%
636 Matrix Service Co
NASDAQ:MTRX 		40.91x $34.16 Million $835.00K USA $13.81 ▲ +0.80%
637 Shenzhen Weiye Decoration Group Co Ltd
SHE:300621 		40.90x CN¥557.71 Million
≈ $81.61 Million 		CN¥13.63 Million China CN¥7.57 ▼ -1.43%
638 Opendoor Technologies Inc
NASDAQ:OPEN 		40.87x $940.00 Million $23.00 Million USA $4.87 ▼ -9.98%
639 China Auto Logistics Inc
NASDAQ:CALI 		40.81x $2.38 Million $58.34K USA $50.42 ▲ +0.03%
640 J & J Snack Foods Corp
NASDAQ:JJSF 		40.73x $35.96 Million $883.00K USA $75.77 ▼ -0.47%
641 Runway Growth Finance Corp
NASDAQ:RWAY 		40.64x $5.93 Million $146.00K USA $6.28 ▼ -3.68%
642 Mustika Ratu Tbk
JK:MRAT 		40.52x Rp4.99 Billion
≈ $292.32K 		Rp123.11 Million Indonesia Rp444.00 ▲ +0.00%
643 Mobico Group Plc
LSE:MCG 		40.39x GBX92.90 Million
≈ $11.30K 		GBX2.30 Million UK GBX22.58 ▲ +1.44%
644 Aditya Birla Fashion and Retail Limited
NSE:ABFRL 		40.22x Rs6.35 Billion
≈ $68.68 Million 		Rs157.90 Million India Rs60.54 ▼ -2.20%
645 Rigolleau SA
BA:RIGO 		40.13x AR$10.33 Billion
≈ $7.48 Million 		AR$257.45 Million Argentina AR$460.00 ▼ -1.08%
646 SENFONG
KLSE:5308 		40.03x RM138.53 Million
≈ $34.78 Million 		RM3.46 Million Malaysia RM0.67 ▲ +0.00%
647 Archies Limited
NSE:ARCHIES 		39.98x Rs19.15 Million
≈ $207.11K 		Rs479.00K India Rs14.38 ▲ +0.14%
648 San Miguel AG
BA:SAMI 		39.91x AR$10.36 Billion
≈ $7.50 Million 		AR$259.69 Million Argentina AR$486.00 ▼ -2.80%
649 MARFRIG GL.FOOD.ADR/2O.N.
F:MGP1 		39.89x €3.63 Billion
≈ $4.25 Billion 		€91.08 Million Germany €3.08 ▲ +0.00%
650 Koramco Energy Plus Reit Co Ltd
KO:357120 		39.62x ₩100.13 Billion
≈ $67.86 Million 		₩2.53 Billion Korea ₩3985.00 ▼ -1.60%
651 Shaniv
TA:SHAN 		39.52x ILA35.05 Million
≈ $93.97K 		ILA887.00K Israel ILA999.80 ▲ +1.71%
652 Kambi Group PLC Series B
IL:0EAW 		39.41x Skr9.62 Million
≈ $1.03 Million 		Skr244.00K UK Skr172.20 ▼ -2.71%
653 Aydem Yenilenebilir Enerji AS
IS:AYDEM 		39.40x TL6.67 Billion
≈ $149.41 Million 		TL169.32 Million Turkey TL26.08 ▼ -3.48%
654 Tobii AB
ST:TOBII 		39.33x Skr118.00 Million
≈ $12.70 Million 		Skr3.00 Million Sweden Skr2.88 ▼ -10.39%
655 Rothwell International Co. Limited
KQ:900260 		39.28x ₩106.85 Billion
≈ $72.41 Million 		₩2.72 Billion Korea ₩1655.00 ▼ -0.12%
656 St Joe Company
NYSE:JOE 		39.28x $86.21 Million $2.19 Million USA $64.49 ▲ +1.43%
657 PSI Software AG
F:PSAN 		39.25x €10.64 Million
≈ $12.44 Million 		€271.00K Germany €44.90 ▼ -0.22%
658 TSI Co. Ltd.
KQ:277880 		39.10x ₩27.94 Billion
≈ $18.93 Million 		₩714.62 Million Korea ₩3965.00 ▼ -3.65%
659 Anhui Liuguo Chemical Co Ltd
SHG:600470 		39.06x CN¥351.49 Million
≈ $51.43 Million 		CN¥9.00 Million China CN¥5.48 ▼ -0.18%
660 Touax SCA
PA:TOUP 		38.99x €3.16 Million
≈ $3.69 Million 		€81.00K France €5.48 ▼ -0.36%
661 Shanghai Karon Eco-Valve Manufacturing Co. Ltd.
SHE:301151 		38.93x CN¥346.34 Million
≈ $50.68 Million 		CN¥8.90 Million China CN¥15.39 ▼ -1.97%
662 Hod Assaf Industries Ltd
TA:HOD 		38.92x ILA38.07 Million
≈ $102.05K 		ILA978.00K Israel ILA3612.00 ▲ +1.55%
663 JiLin Sino-Microelectronics Co Ltd
SHG:600360 		38.89x CN¥1.65 Billion
≈ $241.40 Million 		CN¥42.41 Million China CN¥12.83 ▲ +0.47%
664 Bank Rakyat Indonesia Agroniaga
JK:AGRO 		38.78x Rp620.92 Billion
≈ $36.38 Million 		Rp16.01 Billion Indonesia Rp154.00 ▼ -6.10%
665 Alignment Healthcare LLC
NASDAQ:ALHC 		38.77x $144.56 Million $3.73 Million USA $14.25 ▲ +4.47%
666 Arman Financial Services Limited
NSE:ARMANFIN 		38.61x Rs4.93 Billion
≈ $53.30 Million 		Rs127.65 Million India Rs1572.00 ▼ -1.07%
667 Demco Public Company Limited
BK:DEMCO 		38.51x ฿52.41 Million
≈ $1.63 Million 		฿1.36 Million Thailand ฿2.92 ▲ +2.82%
668 Bausch + Lomb Corp
TO:BLCO 		38.50x CA$154.00 Million
≈ $111.40 Million 		CA$4.00 Million Canada CA$20.75 ▲ +0.73%
669 ELRINGKLINGER.UNSP.ADR/2
F:ZIL 		38.43x €155.31 Million
≈ $181.57 Million 		€4.04 Million Germany €2.60 ▼ -2.99%
670 ElringKlinger AG
F:ZIL2 		38.43x €155.31 Million
≈ $181.57 Million 		€4.04 Million Germany €6.14 ▼ -0.32%
671 MONGOLIAN MINING CRP.REGS
F:29X2 		38.40x €234.26 Million
≈ $273.87 Million 		€6.10 Million Germany €0.94 ▼ -0.53%
672 BYBON Group Co Ltd Class A
SHE:300736 		38.40x CN¥14.26 Million
≈ $2.09 Million 		CN¥371.29K China CN¥30.68 ▼ -3.88%
673 Quirin Privatbank AG
F:QB7 		38.39x €224.79 Million
≈ $262.81 Million 		€5.85 Million Germany €3.34 ▲ +0.00%
674 JiangSu JiangHuai Engine Co Ltd
SHE:000816 		38.39x CN¥18.64 Million
≈ $2.73 Million 		CN¥485.54K China CN¥2.70 ▼ -3.23%
675 Flour Mills C. Sarantopoulos S.A.
AT:KYSA 		38.27x €557.30K
≈ $651.55K 		€14.56K Greece €1.48 ▲ +0.00%
676 Zhong Yang Financial Group Limited Ordinary Shares
NASDAQ:TOP 		38.27x $7.29 Million $190.54K USA $1.09 ▲ +7.92%
677 Dongkuk Structures & Construction Company Limited
KQ:100130 		38.17x ₩39.58 Billion
≈ $26.82 Million 		₩1.04 Billion Korea ₩1565.00 ▼ -1.88%
678 Bank Maspion Indonesia PT
JK:BMAS 		38.16x Rp99.97 Billion
≈ $5.86 Million 		Rp2.62 Billion Indonesia Rp498.00 ▲ +0.00%
679 Nagarro SE
XETRA:NA9 		38.08x €25.70 Million
≈ $30.05 Million 		€675.00K Germany €40.92 ▲ +0.20%
680 Banco Santander S.A.
MC:SAN 		38.01x €80.93 Billion
≈ $94.61 Billion 		€2.13 Billion Spain €10.58 ▼ -1.49%
681 Energoinstal S.A.
WAR:ENI 		37.95x zł1.40 Million
≈ $386.40K 		zł37.00K Poland zł2.18 ▲ +0.00%
682 Jiangxi Hongdu Aviation Industry Co Ltd
SHG:600316 		37.85x CN¥491.47 Million
≈ $71.92 Million 		CN¥12.98 Million China CN¥28.26 ▼ -1.02%
683 Global Medical REIT Inc.
NYSE:GMRE 		37.84x $22.14 Million $585.00K USA $35.77 ▲ +1.82%
684 Atende S.A.
WAR:ATD 		37.83x zł73.40 Million
≈ $20.20 Million 		zł1.94 Million Poland zł4.15 ▲ +1.22%
685 Everest Textile Co Ltd
TW:1460 		37.83x NT$128.37 Million
≈ $4.04 Million 		NT$3.39 Million Taiwan NT$7.48 ▲ +4.76%
686 NPC Co. Ltd
KO:004250 		37.73x ₩18.02 Billion
≈ $12.21 Million 		₩477.54 Million Korea ₩3005.00 ▼ -0.50%
687 Guangdong Xiongsu Technology Group Co Ltd
SHE:300599 		37.71x CN¥106.55 Million
≈ $15.59 Million 		CN¥2.83 Million China CN¥12.90 ▲ +0.94%
688 Central China Securities Co Ltd
SHG:601375 		37.71x CN¥4.87 Billion
≈ $712.57 Million 		CN¥129.15 Million China CN¥4.10 ▲ +1.49%
689 GiG Software PLC
ST:GIG-SDB 		37.69x Skr23.90 Million
≈ $2.57 Million 		Skr634.00K Sweden Skr2.83 ▲ +23.04%
690 Nusa Palapa Gemilang PT Tbk
JK:NPGF 		37.69x Rp19.81 Billion
≈ $1.16 Million 		Rp525.71 Million Indonesia Rp71.00 ▲ +1.43%
691 Air Canada
TO:AC 		37.46x CA$1.80 Billion
≈ $1.30 Billion 		CA$48.00 Million Canada CA$21.40 ▼ -1.79%
692 Avrasya Gayrimenkul Yatirim Ortakligi AS
IS:AVGYO 		37.32x TL30.95 Million
≈ $693.14K 		TL829.17K Turkey TL12.26 ▼ -0.41%
693 Klöckner & Co SE
XETRA:KCO 		37.23x €75.06 Million
≈ $87.76 Million 		€2.02 Million Germany €12.48 ▼ -0.16%
694 Informatica Inc
NYSE:INFA 		37.20x $148.71 Million $4.00 Million USA $24.79 ▲ +0.00%
695 Marfrig Global Foods S.A.
SA:MRFG3 		37.19x R$3.50 Billion
≈ $686.19 Million 		R$94.02 Million Brazil R$20.70 ▼ -3.77%
696 Silk Logistics Holdings Ltd
AU:SLH 		37.07x AU$45.94 Million
≈ $32.50 Million 		AU$1.24 Million Australia AU$2.14 ▲ +0.00%
697 Jiangsu Jingxue Insulation
SHE:301010 		37.03x CN¥36.47 Million
≈ $5.34 Million 		CN¥984.74K China CN¥19.35 ▼ -2.57%
698 Dahu Aquaculture Co Ltd
SHG:600257 		37.03x CN¥74.29 Million
≈ $10.87 Million 		CN¥2.01 Million China CN¥5.29 ▼ -2.04%
699 Sims Ltd
AU:SGM 		37.00x AU$347.80 Million
≈ $246.09 Million 		AU$9.40 Million Australia AU$28.39 ▲ +4.57%
700 Bank of Changsha Co Ltd
SHG:601577 		36.98x CN¥82.41 Billion
≈ $12.06 Billion 		CN¥2.23 Billion China CN¥9.54 ▼ -1.75%