| 股號 / 名稱 | 營業現金流對淨利比 |
| JVA Coffee Holding Co Inc | 2.9 |
| 1216 統一 | 2.76 |
| 1737 臺鹽 | 2.69 |
| COKE Coca-Cola Consolidated Inc | 2.34 |
| KOF Coca-Cola Femsa SAB de CV | 2.07 |
| AKO.A Embotelladora Andina SA | 1.7 |
| AKO.B Embotelladora Andina SA | 1.7 |
| MNST 怪物飲料 | 1.67 |
| PEP 百事 | 1.67 |
| 1217 愛之味 | 1.35 |
| 1256 鮮活果汁-KY | 1.15 |
| KDP Keurig Dr Pepper Inc | 1.02 |
| FIZZ National Beverage Corp | 1.01 |
| FMX Fomento Economico Mexicano SAB de CV | 0.84 |
| COCO Vita Coco Company Inc | 0.48 |
| 1218 泰山 | 0.39 |
| 1234 黑松 | 0.29 |
| BRFH Barfresh Food Group Inc | -0.01 |
| KO 可口可樂 | -0.44 |
| CCEP Coca-Cola Europacific Partners PLC | -2.08 |
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