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
801 Samhwa Paint
KO:000390 		32.10x ₩18.33 Billion
≈ $12.42 Million 		₩570.95 Million Korea ₩5900.00 ▼ -2.48%
802 Huizhou China Eagle Electronic Technology Co Ltd
SHE:002579 		32.08x CN¥235.01 Million
≈ $34.39 Million 		CN¥7.33 Million China CN¥11.09 ▼ -9.98%
803 Bank Victoria International
JK:BVIC 		32.07x Rp70.81 Billion
≈ $4.15 Million 		Rp2.21 Billion Indonesia Rp93.00 ▲ +0.00%
804 X3 Holdings Co Ltd
NASDAQ:XTKG 		32.05x $4.68 Million $146.14K USA $0.59 ▲ +0.00%
805 Pimco Dynamic Income Opportunities Fund
NYSE:PDO 		32.04x $405.03 Million $12.64 Million USA $13.10 ▼ -0.61%
806 Genel Energy Plc
LSE:GENL 		32.00x GBX19.20 Million
≈ $2.34K 		GBX600.00K UK GBX52.90 ▲ +3.12%
807 Sawang Export Public Company Limited
BK:SAWANG 		31.73x ฿15.78 Million
≈ $491.92K 		฿497.46K Thailand ฿7.10 ▲ +9.23%
808 Citizens & Northern Corp
NASDAQ:CZNC 		31.70x $8.65 Million $273.00K USA $23.47 ▲ +0.56%
809 Bossa Ticaret ve Sanayi Isletmeleri TAS
IS:BOSSA 		31.68x TL422.53 Million
≈ $9.46 Million 		TL13.34 Million Turkey TL7.18 ▲ +3.31%
810 JinJian Cereals Industry Co Ltd
SHG:600127 		31.67x CN¥28.20 Million
≈ $4.13 Million 		CN¥890.39K China CN¥5.56 ▲ +0.00%
811 Parkson Retail Group Limited
F:P5IB 		31.59x €132.26 Million
≈ $154.62 Million 		€4.19 Million Germany €0.01 ▼ -3.57%
812 Volaris
NYSE:VLRS 		31.38x $188.56 Million $6.01 Million USA $7.77 ▲ +1.44%
813 Tangrenshen Group Co Ltd
SHE:002567 		31.36x CN¥537.08 Million
≈ $78.59 Million 		CN¥17.13 Million China CN¥3.73 ▼ -0.27%
814 Whirlpool S.A
SA:WHRL3 		31.33x R$771.17 Million
≈ $151.32 Million 		R$24.61 Million Brazil R$3.89 ▲ +0.52%
815 Wetown Electric Group Co Ltd
SHG:688226 		31.29x CN¥99.86 Million
≈ $14.61 Million 		CN¥3.19 Million China CN¥27.55 ▼ -6.55%
816 D-MARKET Electronic Services & Trading ADR
NASDAQ:HEPS 		31.25x $99.09 Million $3.17 Million USA $2.80 ▼ -1.41%
817 Yonyou Network Technology Co Ltd
SHG:600588 		31.22x CN¥1.97 Billion
≈ $288.85 Million 		CN¥63.23 Million China CN¥9.14 ▲ +3.63%
818 Skandinaviska Enskilda Banken AB (publ)
ST:SEB-C 		31.21x Skr257.55 Billion
≈ $27.72 Billion 		Skr8.25 Billion Sweden Skr214.50 ▼ -1.15%
819 CarParts.Com Inc
NASDAQ:PRTS 		31.19x $32.78 Million $1.05 Million USA $4.98 ▼ -6.04%
820 Birks Group Inc
NYSE MKT:BGI 		31.13x $9.25 Million $297.00K USA $0.65 ▼ -4.23%
821 Unilumin Group Co Ltd
SHE:300232 		31.06x CN¥155.29 Million
≈ $22.72 Million 		CN¥5.00 Million China CN¥4.83 ▼ -1.02%
822 Omnijoi Media Corp
SHE:300528 		31.03x CN¥89.69 Million
≈ $13.12 Million 		CN¥2.89 Million China CN¥14.49 ▼ -9.38%
823 Apex International Co Ltd
TW:4927 		30.97x NT$1.15 Billion
≈ $36.37 Million 		NT$37.27 Million Taiwan NT$34.60 ▼ -5.21%
824 Eastern Water Resources Development and Management Public Company Limited
F:7ES1 		30.89x €427.97 Million
≈ $500.34 Million 		€13.85 Million Germany €0.13 ▲ +14.16%
825 Kumkang Kind
KO:014280 		30.77x ₩9.21 Billion
≈ $6.24 Million 		₩299.30 Million Korea ₩3780.00 ▼ -3.08%
826 Jiangsu Shuangxing Color Plastic New Materials Co Ltd
SHE:002585 		30.74x CN¥526.10 Million
≈ $76.98 Million 		CN¥17.12 Million China CN¥7.53 ▼ -9.28%
827 CAS Corporation
KQ:016920 		30.73x ₩5.30 Billion
≈ $3.59 Million 		₩172.41 Million Korea ₩1010.00 ▼ -0.10%
828 EXACT Sciences Corporation
NASDAQ:EXAS 		30.68x $24.36 Million $794.00K USA $1819.87 ▲ +0.25%
829 Ningbo Homelink Eco-iTech Co. Ltd.
SHE:301193 		30.63x CN¥166.49 Million
≈ $24.36 Million 		CN¥5.43 Million China CN¥16.04 ▼ -0.06%
830 Guangdong Greenway Technology Co Ltd
SHG:688345 		30.57x CN¥224.48 Million
≈ $32.85 Million 		CN¥7.34 Million China CN¥39.99 ▼ -7.52%
831 Everjoy Health Group Co Ltd
SHE:002162 		30.56x CN¥40.22 Million
≈ $5.89 Million 		CN¥1.32 Million China CN¥3.80 ▼ -1.04%
832 T.C.J. Asia Public Company Limited
BK:TCJ 		30.52x ฿137.64 Million
≈ $4.29 Million 		฿4.51 Million Thailand ฿2.46 ▲ +0.82%
833 Fenbo Holdings Limited Ordinary Shares
NASDAQ:FEBO 		30.52x $3.62 Million $118.49K USA $0.81 ▲ +0.00%
834 Aimia Inc
TO:AIM 		30.50x CA$12.20 Million
≈ $8.83 Million 		CA$400.00K Canada CA$2.57 ▼ -1.53%
835 Reedy Lagoon Corporation Ltd
AU:RLC 		30.50x AU$6.10K
≈ $4.32K 		AU$200.00 Australia AU$0.00 ▲ +0.00%
836 Eagle Eye Solutions Group plc
LSE:EYE 		30.41x GBX4.20 Million
≈ $510.53 		GBX138.00K UK GBX475.00 ▼ -5.00%
837 Vishwaraj Sugar Industries Limited
NSE:VISHWARAJ 		30.40x Rs503.58 Million
≈ $5.45 Million 		Rs16.57 Million India Rs5.24 ▼ -0.76%
838 Sri Havisha Hospitality and Infrastructure Limited
NSE:HAVISHA 		30.33x Rs22.57 Million
≈ $244.08K 		Rs744.00K India Rs1.23 ▲ +1.65%
839 Abocom Systems Inc
TW:2444 		30.33x NT$138.17 Million
≈ $4.35 Million 		NT$4.55 Million Taiwan NT$11.20 ▼ -1.32%
840 thyssenkrupp nucera AG & Co. KGaA
XETRA:NCH2 		30.17x €18.10 Million
≈ $21.16 Million 		€600.00K Germany €7.61 ▲ +1.20%
841 Zhuzhou Kibing Group Co Ltd
SHG:601636 		30.16x CN¥744.24 Million
≈ $108.91 Million 		CN¥24.67 Million China CN¥5.72 ▼ -7.44%
842 Empire State Realty OP LP ES
NYSE:ESBA 		30.16x $68.91 Million $2.29 Million USA $5.45 ▲ +0.00%
843 edding AG
F:EDD3 		30.15x €6.50 Million
≈ $7.60 Million 		€215.50K Germany €36.00 ▲ +0.00%
844 Kyungdong Gas
KO:012320 		30.12x ₩5.36 Billion
≈ $3.63 Million 		₩177.99 Million Korea ₩44900.00 ▼ -1.32%
845 Baader Bank Aktiengesellschaft
F:BWB 		30.12x €708.21 Million
≈ $827.97 Million 		€23.52 Million Germany €6.76 ▲ +0.30%
846 First Internet Bancorp
NASDAQ:INBK 		30.11x $75.55 Million $2.51 Million USA $26.52 ▼ -0.75%
847 Infund Holding Co Ltd
SHE:002141 		30.10x CN¥63.11 Million
≈ $9.23 Million 		CN¥2.10 Million China CN¥5.44 ▼ -9.93%
848 SurModics Inc
NASDAQ:SRDX 		30.02x $7.42 Million $247.00K USA $42.98 ▲ +0.35%
849 BALAXI PHARMACEUTICALS LIMITED
NSE:BALAXI 		29.99x Rs149.66 Million
≈ $1.62 Million 		Rs4.99 Million India Rs24.02 ▲ +1.48%
850 ABO Group
BR:ABO 		29.98x €4.47 Million
≈ $5.22 Million 		€149.00K Belgium €3.70 ▼ -4.64%
851 Caely Holdings Bhd
KLSE:7154 		29.90x RM13.93 Million
≈ $3.50 Million 		RM466.00K Malaysia RM0.03 ▲ +0.00%
852 Cnova NV
PA:CNV 		29.90x €226.68 Million
≈ $265.01 Million 		€7.58 Million France €0.09 ▲ +0.00%
853 Wonders Information
SHE:300168 		29.84x CN¥909.17 Million
≈ $133.04 Million 		CN¥30.47 Million China CN¥4.73 ▲ +1.72%
854 BayWa AG vNa
XETRA:BYW6 		29.78x €134.00 Million
≈ $156.66 Million 		€4.50 Million Germany €2.55 ▼ -1.74%
855 Siebert Financial Corp
NASDAQ:SIEB 		29.76x $48.27 Million $1.62 Million USA $1.66 ▼ -1.19%
856 DigiCAP Co. Ltd
KQ:197140 		29.74x ₩7.06 Billion
≈ $4.78 Million 		₩237.26 Million Korea ₩2105.00 ▼ -0.94%
857 Awilco LNG ASA
OL:ALNG 		29.74x Nkr44.52 Million
≈ $4.68 Million 		Nkr1.50 Million Norway Nkr3.56 ▲ +0.00%
858 Asia Fiber Public Company Limited
BK:AFC 		29.64x ฿58.67 Million
≈ $1.83 Million 		฿1.98 Million Thailand ฿5.10 ▲ +2.82%
859 Société BIC SA
PA:BB 		29.50x €287.73 Million
≈ $336.39 Million 		€9.75 Million France €60.00 ▼ -1.80%
860 Taiwan IC Packaging
TWO:3372 		29.49x NT$134.29 Million
≈ $4.23 Million 		NT$4.55 Million Taiwan NT$16.50 ▼ -2.65%
861 China Petroleum & Chemical Corp Class A
SHG:600028 		29.48x CN¥53.81 Billion
≈ $7.87 Billion 		CN¥1.82 Billion China CN¥5.24 ▲ +4.17%
862 RPSG VENTURES LIMITED
NSE:RPSGVENT 		29.46x Rs9.15 Billion
≈ $99.00 Million 		Rs310.70 Million India Rs908.80 ▲ +1.51%
863 Cherry Hill Mortgage Investment Corp
NYSE:CHMI 		29.40x $12.61 Million $429.00K USA $2.33 ▼ -0.85%
864 Shenzhen Overseas Chinese Town Co Ltd
SHE:000069 		29.30x CN¥3.93 Billion
≈ $575.69 Million 		CN¥134.28 Million China CN¥1.69 ▲ +2.42%
865 Nahar Spinning Mills Limited
NSE:NAHARSPING 		29.29x Rs3.32 Billion
≈ $35.86 Million 		Rs113.18 Million India Rs280.50 ▲ +1.36%
866 SentinelOne Inc
NYSE:S 		29.29x $6.76 Billion $231.00 Million USA $19.46 ▼ -0.56%
867 Qinchuan Machine Tool & Tool Group Share Co Ltd
SHE:000837 		29.16x CN¥155.46 Million
≈ $22.75 Million 		CN¥5.33 Million China CN¥8.71 ▼ -2.46%
868 Eildon Capital Group
AU:EDC 		29.15x AU$8.91 Million
≈ $6.30 Million 		AU$305.71K Australia AU$0.85 ▲ +0.00%
869 Tortilla Mexican Grill PLC
LSE:MEX 		29.14x GBX4.56 Million
≈ $555.02 		GBX156.52K UK GBX72.00 ▲ +0.00%
870 Chime Ball Technology Co Ltd
TWO:1595 		29.12x NT$69.86 Million
≈ $2.20 Million 		NT$2.40 Million Taiwan NT$56.40 ▼ -5.21%
871 ViaSat Inc
NASDAQ:VSAT 		29.11x $726.89 Million $24.97 Million USA $69.51 ▼ -2.76%
872 Pacific Securities Co Ltd
SHG:601099 		29.11x CN¥709.72 Million
≈ $103.85 Million 		CN¥24.38 Million China CN¥3.44 ▲ +1.18%
873 Zhejiang Canaan Technology Co Ltd
SHE:300412 		28.91x CN¥79.48 Million
≈ $11.63 Million 		CN¥2.75 Million China CN¥3.93 ▼ -4.15%
874 Supply@Me Capital PLC
LSE:SYME 		28.91x £318.00K
≈ $427.05K 		£11.00K UK £0.00 ▼ -23.08%
875 Aston Martin Lagonda Global Holdings PLC
LSE:AML 		28.90x GBX89.60 Million
≈ $10.90K 		GBX3.10 Million UK GBX35.60 ▼ -1.39%
876 Zhongyan Technology Co Ltd
SHE:003001 		28.89x CN¥58.10 Million
≈ $8.50 Million 		CN¥2.01 Million China CN¥17.60 ▼ -10.02%
877 JPMorgan Chase & Co
NYSE:JPM 		28.88x $368.37 Billion $12.76 Billion USA $338.87 ▼ -0.65%
878 Methanex Corporation
TO:MX 		28.84x CA$92.16 Million
≈ $66.67 Million 		CA$3.20 Million Canada CA$76.95 ▲ +0.29%
879 True North Commercial Real Estate Investment Trust
TO:TNT-UN 		28.75x CA$16.19 Million
≈ $11.71 Million 		CA$563.00K Canada CA$8.82 ▲ +1.15%
880 Xiamen ITG Group Corp Ltd
SHG:600755 		28.51x CN¥2.89 Billion
≈ $422.94 Million 		CN¥101.37 Million China CN¥5.79 ▼ -2.03%
881 Dreamus Company
KQ:060570 		28.51x ₩14.05 Billion
≈ $9.52 Million 		₩492.98 Million Korea ₩846.00 ▲ +0.83%
882 Bank of Jiangsu Co Ltd
SHG:600919 		28.51x CN¥301.65 Billion
≈ $44.14 Billion 		CN¥10.58 Billion China CN¥11.51 ▲ +1.77%
883 Xiangpiaopiao Food Co Ltd
SHG:603711 		28.48x CN¥233.11 Million
≈ $34.11 Million 		CN¥8.18 Million China CN¥10.38 ▼ -2.99%
884 PBG S.A
SA:PTBL3 		28.47x R$103.31 Million
≈ $20.27 Million 		R$3.63 Million Brazil R$1.72 ▼ -0.58%
885 Chernan Metal Industrial
TWO:3631 		28.46x NT$56.61 Million
≈ $1.78 Million 		NT$1.99 Million Taiwan NT$32.35 ▲ +0.15%
886 Guosheng Financial Holding Inc
SHE:002670 		28.42x CN¥932.32 Million
≈ $136.43 Million 		CN¥32.80 Million China CN¥12.11 ▲ +1.17%
887 Beeio Honey Ltd
TA:WTS 		28.39x ILA511.00K
≈ $1.37K 		ILA18.00K Israel ILA232.00 ▲ +0.87%
888 LABIANA HEALTH S.A.EO-10
F:8RK 		28.38x €7.19 Million
≈ $8.41 Million 		€253.45K Germany €6.20 ▼ -1.59%
889 Labiana Health S.A.
MC:LAB 		28.38x €7.19 Million
≈ $8.41 Million 		€253.45K Spain €6.60 ▲ +3.94%
890 Titan Machinery Inc
NASDAQ:TITN 		28.37x $33.99 Million $1.20 Million USA $19.15 ▲ +0.05%
891 Invesco Pennsylvania Value Municipal Income Trust
NYSE:VPV 		28.37x $127.87 Million $4.51 Million USA $10.94 ▼ -0.45%
892 PUMA SE
XETRA:PUM 		28.36x €694.80 Million
≈ $812.29 Million 		€24.50 Million Germany €29.30 ▲ +2.16%
893 E & M Computing Ltd
TA:EMCO 		28.33x ILA22.32 Million
≈ $59.85K 		ILA788.00K Israel ILA535.00 ▼ -0.93%
894 PJBumi Bhd
KLSE:7163 		28.33x RM3.71 Million
≈ $931.71K 		RM131.00K Malaysia RM3.74 ▼ -0.80%
895 Telefonica Chile S.A.
SN:CTC 		28.22x CL$125.67 Billion
≈ $140.54 Million 		CL$4.45 Billion Chile CL$392.00 ▲ +0.00%
896 Sanxiang Co Ltd
SHE:000863 		28.17x CN¥41.02 Million
≈ $6.00 Million 		CN¥1.46 Million China CN¥3.69 ▼ -5.87%
897 China Steel Corp Pref
TW:2002A 		28.11x NT$6.84 Billion
≈ $215.40 Million 		NT$243.22 Million Taiwan NT$38.50 ▲ +0.13%
898 Caesars Entertainment Corporation
NASDAQ:CZR 		28.09x $309.00 Million $11.00 Million USA $29.80 ▼ -0.20%
899 Averbuch Formica Center Ltd
TA:AVER 		28.09x ILA3.79 Million
≈ $10.16K 		ILA135.00K Israel ILA1338.00 ▲ +2.45%
900 Jiangsu Yida Chemical Co Ltd Class A
SHE:300721 		28.06x CN¥50.81 Million
≈ $7.44 Million 		CN¥1.81 Million China CN¥20.69 ▼ -7.47%