The lowest accruals

Accruals: (profit − operating cash flow) over assets

Ranked from the filings of the companies this site has read, under Quality. 50 of them report a figure for this; the rest are absent rather than ranked last, because a filing that does not carry a number is not a company that scores badly on it.

#	Company	Accruals: (profit − operating cash flow) over assets
1	GILAT SATELLITE NETWORKS LTD. GILT	0.01%
2	Theravance Biopharma, Inc. TBPH	0.01%
3	FIRST BUSEY CORPORATION BUSE	0.02%
4	THE GREENBRIER COMPANIES, INC. GBX	0.02%
5	FARMERS NATIONAL BANC CORP /OH/ FMNB	0.03%
6	PNC Financial Services Group, Inc. PNC	0.03%
7	GameStop Corp. GME	0.03%
8	VERSIGENT PLC VGNT	0.04%
9	Kforce Inc KFRC	0.04%
10	ATLANTIC AMERICAN CORP AAME	0.07%
11	BOLLORE SE BOL.PA	0.08%
12	Ouster, Inc. OUST	0.10%
13	UFP Technologies, Inc. UFPT	0.10%
14	Legacy Housing Corporation LEGH	0.11%
15	Eurocommercial Properties N.V. ECMPA.AS	0.12%
16	VISTRY GROUP PLC VTY.L	0.13%
17	BANK OF MONTREAL /CAN/ AIQD	0.13%
18	BANK OF MONTREAL /CAN/ AIQU	0.13%
19	BANK OF MONTREAL /CAN/ BERZ	0.13%
20	BANK OF MONTREAL /CAN/ BMO	0.13%
21	BANK OF MONTREAL /CAN/ BNKD	0.13%
22	BANK OF MONTREAL /CAN/ BNKU	0.13%
23	BANK OF MONTREAL /CAN/ BULZ	0.13%
24	BANK OF MONTREAL /CAN/ CARD	0.13%
25	BANK OF MONTREAL /CAN/ CARU	0.13%
26	BANK OF MONTREAL /CAN/ DULL	0.13%
27	BANK OF MONTREAL /CAN/ FLYD	0.13%
28	BANK OF MONTREAL /CAN/ FLYU	0.13%
29	BANK OF MONTREAL /CAN/ FNGD	0.13%
30	BANK OF MONTREAL /CAN/ FNGO	0.13%
31	BANK OF MONTREAL /CAN/ FNGS	0.13%
32	BANK OF MONTREAL /CAN/ FNGU	0.13%
33	BANK OF MONTREAL /CAN/ GDXD	0.13%
34	BANK OF MONTREAL /CAN/ GDXU	0.13%
35	BANK OF MONTREAL /CAN/ HYGD	0.13%
36	BANK OF MONTREAL /CAN/ HYGU	0.13%
37	BANK OF MONTREAL /CAN/ JETD	0.13%
38	BANK OF MONTREAL /CAN/ JETU	0.13%
39	BANK OF MONTREAL /CAN/ LQDD	0.13%
40	BANK OF MONTREAL /CAN/ LQDU	0.13%
41	BANK OF MONTREAL /CAN/ NRGD	0.13%
42	BANK OF MONTREAL /CAN/ NRGU	0.13%
43	BANK OF MONTREAL /CAN/ OILD	0.13%
44	BANK OF MONTREAL /CAN/ OILU	0.13%
45	BANK OF MONTREAL /CAN/ SHNY	0.13%
46	BANK OF MONTREAL /CAN/ SMHU	0.13%
47	BANK OF MONTREAL /CAN/ WTID	0.13%
48	BANK OF MONTREAL /CAN/ WTIU	0.13%
49	KB Financial Group Inc. KB	0.13%
50	OSB GROUP PLC OSB.L	0.14%

How this measure is worked out

(Net income − operating cash flow) ÷ total assets × 100

The part of reported profit that is not cash. Net income is profit after everything; the gap with operating cash flow sits in unpaid invoices, inventory and provisions. Total assets is everything the company owns. A high reading is the classic marker of profit held up by the balance sheet.

low is good; the classic marker of earnings propped up by the balance sheet

More about Accruals: (profit − operating cash flow) over assets, and the XBRL tags behind it

What this ranking is not

It is not advice, and a high place is not a recommendation. A company can lead on one measure and fail on every other; that is the reason this site scores five dimensions rather than one and lets you weigh them yourself.

It also ranks only what has been read. A company whose filings are not in this database cannot appear here however well it would have done, and a company whose filing does not tag this figure is absent rather than last.

Worked out on 2026-09-27.

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