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: 2026-09-23
| # | Company | Market | Sector | Cash flow / profit | Accruals, % of assets | P/E | EV/EBITDA | Mcap, $bn |
|---|---|---|---|---|---|---|---|---|
| 1 | Hanwha Ocean 042660 | KR | Shipbuilding | -5.50x | +7.1% | 11.8x | 14.8x | 18.0 |
| 2 | TVS Motor Company TVSMOTOR | IN | Automobiles | -0.74x | +5.7% | 57.4x | 25.3x | 20.6 |
| 3 | Hyundai Motor 005380 | KR | Automobiles | -0.24x | +3.2% | 8.7x | 16.4x | 52.4 |
| 4 | Cyrela CYRE | BR | Homebuilding | -0.15x | +9.7% | 4.3x | 6.1x | 1.9 |
| 5 | AEHR TEST SYSTEMS AEHR | US | United States — large cap (SEC filings) | 0.16x | +8.5% | — | — | 3.1 |
| 6 | Ayala Corporation AC | PH | Conglomerate | 0.17x | +3.3% | 4.1x | 12.6x | 4.8 |
| 7 | WESCO INTERNATIONAL INC WCC | US | United States — large cap (SEC filings) | 0.20x | +2.3% | 24.8x | 14.4x | 17.6 |
| 8 | Hanwha Systems 272210 | KR | Defence electronics | 0.31x | +1.1% | 80.8x | 42.9x | 10.5 |
| 9 | Chandra Asri Pacific TPIA | ID | Petrochemicals | 0.32x | +3.8% | 8.3x | — | 9.1 |
| 10 | Naspers NPN | ZA | Internet / Media holding | 0.34x | +4.6% | 7.1x | 131.5x | 35.1 |
| 11 | Tiger Brands TBS | ZA | Food producer | 0.41x | +6.0% | 11.8x | 7.9x | 2.4 |
| 12 | Titan Company TITAN | IN | Retail & jewellery | 0.42x | +5.3% | 75.7x | 49.0x | 45.6 |
| 13 | JSC "NAC Kazatomprom" KZAP | KZ | Uranium & nuclear fuel | 0.62x | +6.6% | 10.3x | 9.2x | 18.5 |
| 14 | Truworths International TRU | ZA | Retail (apparel) | 0.62x | +5.8% | 5.8x | 4.5x | 0.9 |
| 15 | Indofood CBP Sukses Makmur ICBP | ID | Consumer staples | 0.66x | +1.8% | 6.3x | 2.8x | 4.5 |
| 16 | Bajaj Auto BAJAJAUTO | IN | Automobiles | 0.68x | +8.0% | 26.6x | 21.8x | 32.8 |
| 17 | Astra International ASII | ID | Conglomerate | 0.68x | +3.7% | 5.8x | — | 10.7 |
| 18 | Talabat TALABAT | AE | Food delivery | 0.70x | +7.7% | 18.1x | 13.4x | 7.5 |
| 19 | Aneka Tambang ANTM | ID | Metals mining | 0.84x | +2.2% | 5.5x | 4.1x | 4.3 |
| 20 | NETFLIX INC NFLX | US | Communication services | 0.84x | +3.2% | 23.0x | 21.8x | 313.5 |
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