Issuers whose operating cash flow covered under 85% of reported profit in a typical year, with accruals above 1% of assets. A gap is not fraud - it can be working capital, capitalised costs, revaluations or profit from associates - but it is the first thing to open the statements over. Real estate is excluded: there the gap is the business model. Recomputed daily from filings and market quotes. Not investment advice. Updated: 2026-08-10
| # | Company | Market | Sector | Cash flow / profit | Accruals, % of assets | P/E | EV/EBITDA | Mcap, $bn |
|---|---|---|---|---|---|---|---|---|
| 1 | American Resources AREC | COMMODITIES | Coking coal | -1.27x | +4.4% | 5.3x | — | 0.3 |
| 2 | AEHR TEST SYSTEMS AEHR | US | United States — large cap (SEC filings) | 0.16x | +9.5% | — | — | 3.3 |
| 3 | Ayala Corporation AC | PH | Conglomerate | 0.17x | +3.3% | 18.1x | 61.0x | 5.1 |
| 4 | WESCO INTERNATIONAL INC WCC | US | United States — large cap (SEC filings) | 0.20x | +2.3% | 24.9x | 14.0x | 17.7 |
| 5 | Talabat TALABAT | AE | Food delivery | 0.24x | +21.3% | 58.0x | 46.2x | 6.9 |
| 6 | Naspers NPN | ZA | Internet / Media holding | 0.36x | +4.2% | 12.0x | 153.2x | 42.9 |
| 7 | Tiger Brands TBS | ZA | Food producer | 0.41x | +6.0% | 12.6x | 8.5x | 2.6 |
| 8 | JSC "NAC Kazatomprom" KZAP | KZ | Uranium & nuclear fuel | 0.62x | +6.6% | 10.7x | 9.6x | 18.4 |
| 9 | Truworths International TRU | ZA | Retail (apparel) | 0.62x | +6.9% | 7.3x | 5.3x | 1.3 |
| 10 | Aneka Tambang ANTM | ID | Mining | 0.84x | +2.2% | 9.0x | 5.8x | 4.3 |
| 11 | NETFLIX INC NFLX | US | Communication services | 0.84x | +3.2% | 23.6x | 22.2x | 322.1 |
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