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
701 Sims Ltd
AU:SGM 		37.00x AU$347.80 Million
≈ $246.09 Million 		AU$9.40 Million Australia AU$25.12 ▲ +1.70%
702 Bank of Changsha Co Ltd
SHG:601577 		36.98x CN¥82.41 Billion
≈ $12.06 Billion 		CN¥2.23 Billion China CN¥9.28 ▲ +1.64%
703 M.K. Real Estate Development Public Company Limited
BK:MK 		36.93x ฿1.18 Billion
≈ $36.79 Million 		฿31.96 Million Thailand ฿0.62 ▲ +0.00%
704 Beijing Haitian Ruisheng Science Technology Ltd
SHG:688787 		36.89x CN¥13.84 Million
≈ $2.02 Million 		CN¥375.11K China CN¥97.50 ▼ -2.88%
705 Piramal Pharma Limited
NSE:PPLPHARMA 		36.86x Rs3.73 Billion
≈ $40.30 Million 		Rs101.10 Million India Rs178.87 ▼ -0.31%
706 RPC Inc
NYSE:RES 		36.46x $31.17 Million $855.00K USA $5.85 ▼ -1.02%
707 Eurocash S.A.
WAR:EUR 		36.44x zł253.19 Million
≈ $69.68 Million 		zł6.95 Million Poland zł5.15 ▼ -2.46%
708 SY PUBLIC UTIL -H- (SH3.SG)
STU:SH3 		36.37x €164.32 Million
≈ $192.10 Million 		€4.52 Million Germany €0.00 ▲ +0.00%
709 Sibanye Gold Ltd ADR
NYSE:SBSW 		36.25x $6.34 Billion $175.00 Million USA $12.66 ▼ -1.94%
710 Pet Acquisition LLC
NASDAQ:WOOF 		36.06x $243.61 Million $6.75 Million USA $2.71 ▲ +1.88%
711 Seremban Engineering Bhd
KLSE:5163 		36.00x RM13.32 Million
≈ $3.34 Million 		RM370.00K Malaysia RM0.58 ▼ -2.54%
712 Gibraltar Industries Inc
NASDAQ:ROCK 		35.99x $35.45 Million $985.00K USA $43.59 ▲ +0.95%
713 Madison Square Garden Entertainment Corp
NYSE:MSGE 		35.98x $183.86 Million $5.11 Million USA $76.64 ▲ +1.85%
714 Oncoclinicas do Brasil
SA:ONCO3 		35.94x R$112.14 Million
≈ $22.00 Million 		R$3.12 Million Brazil R$0.68 ▼ -12.82%
715 Ellington Financial Inc.
NYSE:EFC 		35.92x $777.68 Million $21.65 Million USA $13.41 ▼ -0.89%
716 IWG PLC
LSE:IWG 		35.92x GBX252.64 Million
≈ $30.74K 		GBX7.03 Million UK GBX193.80 ▼ -0.10%
717 Guoanda Co Ltd
SHE:300902 		35.87x CN¥940.36K
≈ $137.60K 		CN¥26.22K China CN¥12.94 ▼ -3.79%
718 Hoftex Group AG
MU:NBH 		35.85x €3.21 Million
≈ $3.75 Million 		€89.50K Germany €5.00 ▲ +0.00%
719 Mega-info Media Co.Ltd.
SHE:301102 		35.81x CN¥434.99 Million
≈ $63.65 Million 		CN¥12.15 Million China CN¥9.13 ▼ -1.51%
720 Country Group Development Public Company Limited
BK:CGD 		35.80x ฿372.18 Million
≈ $11.60 Million 		฿10.40 Million Thailand ฿0.10 ▼ -9.09%
721 Pantoro Limited
F:RKN 		35.78x €8.54 Million
≈ $9.99 Million 		€238.75K Germany €1.41 ▼ -13.47%
722 Metro Systems Corporation Public Company Limited
BK:MSC 		35.68x ฿541.95 Million
≈ $16.89 Million 		฿15.19 Million Thailand ฿6.05 ▼ -0.82%
723 Shivam Autotech Limited
NSE:SHIVAMAUTO 		35.67x Rs649.20 Million
≈ $7.02 Million 		Rs18.20 Million India Rs17.08 ▼ -1.95%
724 JCH Systems Inc
KQ:033320 		35.63x ₩14.82 Billion
≈ $10.04 Million 		₩415.86 Million Korea ₩2720.00 ▼ -1.45%
725 Taiyuan Lionhead Cement Co Ltd
SHG:600539 		35.58x CN¥20.74 Million
≈ $3.04 Million 		CN¥583.01K China CN¥15.19 ▼ -10.01%
726 Jiangxi Chen Guang New Materials Co Ltd
SHG:605399 		35.47x CN¥15.62 Million
≈ $2.29 Million 		CN¥440.33K China CN¥9.58 ▼ -6.63%
727 Delko S.A.
WAR:DEL 		35.46x zł6.45 Million
≈ $1.78 Million 		zł182.00K Poland zł6.04 ▲ +1.34%
728 SKAKO A/S
CO:SKAKO 		35.31x Dkr13.45 Million
≈ $2.10 Million 		Dkr381.00K Denmark Dkr12.20 ▲ +2.09%
729 KH Group Oyj
HE:KHG 		35.29x €28.23 Million
≈ $33.01 Million 		€800.00K Finland €0.54 ▲ +1.12%
730 Ntaw Holdings Ltd
AU:NTD 		35.26x AU$23.66 Million
≈ $16.74 Million 		AU$671.00K Australia AU$0.20 ▼ -2.50%
731 Cegedim S.A.
PA:CGM 		35.26x €11.11 Million
≈ $12.98 Million 		€315.00K France €10.40 ▼ -1.89%
732 Chewathai Public Company Limited
BK:CHEWA 		35.25x ฿265.71 Million
≈ $8.28 Million 		฿7.54 Million Thailand ฿0.16 ▲ +6.67%
733 Rapid7 Inc
NASDAQ:RPD 		35.24x $39.82 Million $1.13 Million USA $11.95 ▼ -2.05%
734 Isaac Engineering Co. Ltd.
KQ:351330 		35.13x ₩10.70 Billion
≈ $7.25 Million 		₩304.65 Million Korea ₩3250.00 ▼ -11.68%
735 Megaport Ltd
AU:MP1 		35.06x AU$31.07 Million
≈ $21.98 Million 		AU$886.00K Australia AU$18.03 ▼ -1.10%
736 Select Harvests Ltd
AU:SHV 		35.03x AU$111.16 Million
≈ $78.65 Million 		AU$3.17 Million Australia AU$3.89 ▲ +0.00%
737 MST GOLF GROUP BERHAD
KLSE:5316 		34.94x RM20.75 Million
≈ $5.21 Million 		RM594.00K Malaysia RM0.14 ▲ +0.00%
738 Emerge Commerce Ltd
V:ECOM 		34.90x CA$918.82K
≈ $664.66K 		CA$26.33K Canada CA$0.09 ▲ +5.88%
739 Mongolia Growth Group Ltd.
V:YAK 		34.88x CA$2.72 Million
≈ $1.97 Million 		CA$78.02K Canada CA$1.04 ▲ +0.00%
740 Shenzhen Kangtai Biological Products Co Ltd
SHE:300601 		34.88x CN¥405.44 Million
≈ $59.33 Million 		CN¥11.62 Million China CN¥12.43 ▲ +2.39%
741 Alithya Group Inc
NASDAQ:ALYAF 		34.88x $23.56 Million $675.45K USA $0.72 ▲ +0.93%
742 Alithya Group inc Class A
TO:ALYA 		34.88x CA$23.58 Million
≈ $17.05 Million 		CA$676.00K Canada CA$0.98 ▲ +0.00%
743 Wijaya Karya Beton
JK:WTON 		34.81x Rp139.33 Billion
≈ $8.16 Million 		Rp4.00 Billion Indonesia Rp75.00 ▲ +1.35%
744 Tianyang Hot Mel
SHG:603330 		34.81x CN¥119.86 Million
≈ $17.54 Million 		CN¥3.44 Million China CN¥6.06 ▼ -9.96%
745 Ningbo Jianan Electronics Co Ltd
SHE:300880 		34.76x CN¥86.02 Million
≈ $12.59 Million 		CN¥2.47 Million China CN¥17.84 ▼ -6.40%
746 HLS Therapeutics Inc
TO:HLS 		34.73x CA$5.35 Million
≈ $3.87 Million 		CA$154.00K Canada CA$4.11 ▲ +0.00%
747 Henan Rebecca Hair Products Co Ltd
SHG:600439 		34.73x CN¥80.98 Million
≈ $11.85 Million 		CN¥2.33 Million China CN¥2.11 ▼ -0.47%
748 BeiGene Ltd.
F:49B 		34.71x €44.08 Million
≈ $51.54 Million 		€1.27 Million Germany €17.34 ▲ +0.00%
749 PT Cahayasakti Investindo Sukses Tbk
JK:CSIS 		34.66x Rp6.25 Billion
≈ $366.30K 		Rp180.37 Million Indonesia Rp180.00 ▲ +1.69%
750 Wafangdian Bearing Co Ltd
SHE:200706 		34.65x HK$59.10 Million
≈ $7.54 Million 		HK$1.71 Million China HK$2.80 ▲ +0.00%
751 Tae Won Mulsan
KO:001420 		34.63x ₩2.37 Billion
≈ $1.60 Million 		₩68.37 Million Korea ₩2790.00 ▼ -1.76%
752 Lords Grp Trading Plc
LSE:LORD 		34.52x GBX8.18 Million
≈ $995.51 		GBX237.00K UK GBX17.50 ▲ +0.00%
753 Katapult Holdings Equity Warrants Exp 09 June 2026
NASDAQ:KPLTW 		34.40x $12.21 Million $355.00K USA $0.00 ▲ +0.00%
754 Katapult Holdings Inc
NASDAQ:KPLT 		34.40x $12.21 Million $355.00K USA $6.98 ▲ +1.45%
755 Hefei Urban Construction Development Co Ltd
SHE:002208 		34.33x CN¥96.75 Million
≈ $14.16 Million 		CN¥2.82 Million China CN¥12.33 ▼ -10.00%
756 Oxford Metrics plc
LSE:OMG 		34.31x GBX4.56 Million
≈ $555.19 		GBX133.00K UK GBX38.50 ▼ -1.28%
757 Green Landscaping Group AB (publ)
ST:GREEN 		34.25x Skr137.00 Million
≈ $14.74 Million 		Skr4.00 Million Sweden Skr24.15 ▼ -2.82%
758 Beijing Hezong Science&Technology Co Ltd
SHE:300477 		34.19x CN¥230.35 Million
≈ $33.71 Million 		CN¥6.74 Million China CN¥2.27 ▼ -3.40%
759 EirGenix
TWO:6589 		34.15x NT$219.18 Million
≈ $6.91 Million 		NT$6.42 Million Taiwan NT$66.40 ▲ +0.00%
760 VirTra Inc
NASDAQ:VTSI 		34.12x $5.98 Million $175.31K USA $3.00 ▼ -3.23%
761 Unic Technology
TWO:5452 		34.12x NT$153.25 Million
≈ $4.83 Million 		NT$4.49 Million Taiwan NT$25.90 ▼ -4.07%
762 WOORI FIN. GRP SP.ADR/3
F:2WGA 		34.10x €11.77 Trillion
≈ $13.77 Trillion 		€345.33 Billion Germany €59.50 ▲ +0.00%
763 B Yair Building Corporation 1988 Ltd
TA:BYAR 		34.06x ILA11.73 Million
≈ $31.45K 		ILA344.50K Israel ILA1358.00 ▲ +0.97%
764 EVONIK INDUST.(U.ARD)2
F:EVKA 		34.00x €612.00 Million
≈ $715.49 Million 		€18.00 Million Germany €8.10 ▲ +0.62%
765 Evonik Industries AG
F:EVK 		34.00x €612.00 Million
≈ $715.49 Million 		€18.00 Million Germany €16.61 ▼ -1.60%
766 Great-Sun Foods Co Ltd
SHG:603336 		33.99x CN¥131.04 Million
≈ $19.18 Million 		CN¥3.86 Million China CN¥8.06 ▼ -3.47%
767 Opple Lighting Co Ltd
SHG:603515 		33.93x CN¥7.05 Billion
≈ $1.03 Billion 		CN¥207.69 Million China CN¥16.99 ▲ +0.24%
768 Xinjiang Youhao Group Co Ltd
SHG:600778 		33.80x CN¥67.56 Million
≈ $9.89 Million 		CN¥2.00 Million China CN¥4.87 ▼ -3.56%
769 Fabryka Farb i Lakierów ŚNIEŻKA SA
WAR:SKA 		33.79x zł48.42 Million
≈ $13.33 Million 		zł1.43 Million Poland zł84.20 ▲ +2.43%
770 Semrush Holdings Inc
NYSE:SEMR 		33.75x $22.11 Million $655.00K USA $12.00 ▲ +0.00%
771 Grand Kartech Tbk
JK:KRAH 		33.74x Rp3.23 Billion
≈ $189.16K 		Rp95.68 Million Indonesia Rp436.00 ▲ +0.00%
772 Zibo Qixiang Tengda Chemical Co Ltd
SHE:002408 		33.72x CN¥598.69 Million
≈ $87.61 Million 		CN¥17.75 Million China CN¥4.83 ▲ +2.33%
773 Generations Bancorp NY Inc
NASDAQ:GBNY 		33.72x $1.55 Million $46.00K USA $15.15 ▲ +0.00%
774 G-Shank Enterprise Co Ltd
TW:2476 		33.57x NT$273.40 Million
≈ $8.61 Million 		NT$8.14 Million Taiwan NT$113.50 ▼ -4.22%
775 Chosun Refractories Co Ltd
KO:000480 		33.49x ₩10.34 Billion
≈ $7.01 Million 		₩308.83 Million Korea ₩4710.00 ▼ -4.27%
776 Przedsiebiorstwo Przemyslu Spozywczego PEPEES S.A.
WAR:PPS 		33.43x zł29.78 Million
≈ $8.20 Million 		zł891.00K Poland zł0.78 ▲ +0.00%
777 7C Solarparken AG
XETRA:HRPK 		33.42x €20.52 Million
≈ $23.99 Million 		€614.00K Germany €1.75 ▼ -0.57%
778 Daodaoquan Grain and Oil Co Ltd
SHE:002852 		33.40x CN¥589.84 Million
≈ $86.31 Million 		CN¥17.66 Million China CN¥7.50 ▼ -1.45%
779 Tanah Laut Tbk
JK:INDX 		33.38x Rp606.97 Million
≈ $35.57K 		Rp18.19 Million Indonesia Rp60.00 ▲ +0.00%
780 Guangzhou Lushan New Materials Co. Ltd.
SHG:603051 		33.22x CN¥562.57 Million
≈ $82.32 Million 		CN¥16.94 Million China CN¥18.43 ▼ -10.01%
781 COWELL FASHION Co.Ltd
KQ:033290 		33.20x ₩12.70 Billion
≈ $8.61 Million 		₩382.58 Million Korea ₩1560.00 ▼ -2.13%
782 Beijing Fjr Optoelectronic Technology Co Ltd
SHG:688272 		33.15x CN¥44.81 Million
≈ $6.56 Million 		CN¥1.35 Million China CN¥24.83 ▼ -7.04%
783 DLH Holdings Corp
NASDAQ:DLHC 		33.12x $9.57 Million $289.00K USA $5.33 ▼ -3.09%
784 Yantai Tayho Advanced Materials Co Ltd
SHE:002254 		33.10x CN¥354.76 Million
≈ $51.91 Million 		CN¥10.72 Million China CN¥11.00 ▼ -6.38%
785 KOMPLETT ASA NK -40
F:GJ60 		33.00x €660.00 Million
≈ $771.61 Million 		€20.00 Million Germany €0.59 ▲ +5.36%
786 Hyundai Steel
KO:004020 		32.93x ₩563.19 Billion
≈ $381.66 Million 		₩17.10 Billion Korea ₩25250.00 ▼ -4.90%
787 Polaris Media
OL:POL 		32.93x Nkr148.20 Million
≈ $15.59 Million 		Nkr4.50 Million Norway Nkr59.00 ▼ -1.67%
788 Caisse régionale de Crédit Agricole Mutuel d-Ille-et-Vilaine SC
PA:CIV 		32.91x €473.67 Million
≈ $553.77 Million 		€14.39 Million France €111.50 ▲ +0.36%
789 Siamgas and Petrochemicals Public Company Limited
BK:SGP 		32.80x ฿4.10 Billion
≈ $127.86 Million 		฿125.06 Million Thailand ฿7.95 ▼ -0.62%
790 Siamgas and Petrochemicals Public Company Limited
BK:SGP-R 		32.80x ฿4.10 Billion
≈ $127.86 Million 		฿125.06 Million Thailand ฿6.60 ▲ +3.12%
791 Indo-National Limited
NSE:NIPPOBATRY 		32.77x Rs789.65 Million
≈ $8.54 Million 		Rs24.10 Million India Rs327.35 ▼ -1.87%
792 Global Infotech Co Ltd
SHE:300465 		32.72x CN¥240.45 Million
≈ $35.19 Million 		CN¥7.35 Million China CN¥10.83 ▲ +8.52%
793 U-Tech Media Corp
TW:3050 		32.70x NT$128.01 Million
≈ $4.03 Million 		NT$3.92 Million Taiwan NT$11.55 ▲ +0.43%
794 Sagar Cements Limited
NSE:SAGCEM 		32.58x Rs4.00 Billion
≈ $43.30 Million 		Rs122.90 Million India Rs181.43 ▲ +0.55%
795 Cosmos Group Co Ltd
SHE:002133 		32.56x CN¥130.05 Million
≈ $19.03 Million 		CN¥3.99 Million China CN¥2.41 ▼ -2.82%
796 Grid Dynamics Holdings Inc
NASDAQ:GDYN 		32.34x $9.90 Million $306.00K USA $5.73 ▼ -1.04%
797 Bumi Benowo Sukses Sejahtera Pt
JK:BBSS 		32.30x Rp1.49 Billion
≈ $87.60K 		Rp46.28 Million Indonesia Rp97.00 ▲ +0.00%
798 Eneco Refresh Ltd
AU:ERG 		32.20x AU$1.27 Million
≈ $896.49K 		AU$39.35K Australia AU$0.02 ▲ +0.00%
799 Kresna Graha Investama Tbk PT
JK:KREN 		32.16x Rp29.43 Billion
≈ $1.72 Million 		Rp915.02 Million Indonesia Rp14.00 ▲ +7.69%
800 Astec Industries Inc
NASDAQ:ASTE 		32.15x $41.80 Million $1.30 Million USA $53.89 ▼ -2.18%