Analysis reports

Largest positive accrual gap (net income minus operating cash flow, scaled by average assets)

Companies ranked mechanically by (net income minus operating cash flow) divided by average total assets, all for the same latest fiscal year (average of that year-end and the prior year-end), from SEC companyfacts. Rows require average assets of at least $100.0M and exclude SIC 6xxx financial companies.

Descriptive ranking — not investment advice. Mechanical ranking by stated metric from SEC/FRED data; not a recommendation, endorsement, or investment judgment. As of: 2026-08-14. See Disclaimer.

• Ranked companies can have different latest fiscal-year ends, which affects temporal comparability.
• Period-end comparability: ranked values span fiscal period-ends from 2025-06-30 to 2026-07-03 (a 12-month spread), so the ranking compares companies over different reporting periods; row-level offsets are shown relative to modal period end 2025-12-31.
• The accrual gap is (net income minus operating cash flow) divided by average total assets for the same fiscal year. Non-cash accruals have routine sources, including depreciation and amortization policy, working-capital timing, and deferred items; the gap is a descriptive decomposition, not a judgment.
• Operating cash flow composition differs structurally by industry; SIC 6xxx financial companies are excluded from accrual-gap tables.
• Comparisons across industries are not apples-to-apples: revenue and assets are defined differently by industry (for example, a bank's revenue is interest/fee income, and a REIT's revenue is lease income).
• Minimum average-assets floor: $100.0M.
• Computed for 222 of 2825 covered companies; companies with negative accrual gap appear on the largest-negative-accrual-gap table when otherwise eligible, and zero accrual gaps are omitted from both sign-split tables; companies missing a required same-fiscal-year input, failing the annual period-spacing gate, or below the stated floors are omitted rather than estimated.

Chart

Table