Accurate evaluation of innovative financial performance, primarily Operating Cash Flow (OCF), is crucial for informed decision-making. While Data Envelopment Analysis (DEA) is commonly used for efficiency evaluation, it challenges computational inefficiencies, data integrity problems, and a lack of transparency. This study proposes a DEA + Blockchain Technology that integrates DEA + BT to ensure data integrity, Tamper Detection (TD), and transparency through decentralized validation and cryptographic methods. Evaluated on the Securities and Exchange Commission (SEC)-Financial Statement Data Set and the Kaggle Financial Data Set, the DEA + BT achieves higher transaction Network Throughput (NT) (up to 1253 TPS), lower End-to-End Delay (EED) (as low as 120 ms), and superior technical efficiency accuracy (95.2%). This work proved enhanced security effectiveness with a 99.9% Consensus Rate (CR) and TD rates. Compared to traditional methods, the model provides higher ranking consistency (Spearman's correlation of 0.864 and 0.857). This DEA-BT proposes a robust, secure, and transparent method for enterprise OCF ranking, addressing key limitations of DEA and advancing financial performance evaluation methodologies.
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CRediT Author Statement
The authors confirm contribution to the paper as follows:
Conceptualization: Hayder M Ali, Jean Justus J, Sravanthi G, Thirumoorthy Palanisamy, Venubabu Rachapudi and Sudhakar Sengan;
Methodology: Hayder M Ali, Jean Justus J and Sravanthi G;
Writing- Original Draft Preparation: Hayder M Ali, Jean Justus J, Sravanthi G, Thirumoorthy Palanisamy, Venubabu Rachapudi and Sudhakar Sengan;
Visualization: Thirumoorthy Palanisamy, Venubabu Rachapudi and Sudhakar Sengan;
Investigation: Hayder M Ali, Jean Justus J and Sravanthi G;
Supervision: Thirumoorthy Palanisamy, Venubabu Rachapudi and Sudhakar Sengan;
Validation: Hayder M Ali, Jean Justus J and Sravanthi G;
Writing- Reviewing and Editing: Hayder M Ali, Jean Justus J, Sravanthi G, Thirumoorthy Palanisamy, Venubabu Rachapudi and Sudhakar Sengan; All authors reviewed the results and approved the final version of the manuscript.
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Sudhakar Sengan
Department of Computer Science and Engineering, PSN College of Engineering and Technology, Tirunelveli, Tamil Nadu, India.
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Cite this article
Hayder M Ali, Jean Justus J, Sravanthi G, Thirumoorthy Palanisamy, Venubabu Rachapudi and Sudhakar Sengan, “Operating Cash Flow Ranking Using Data Envelopment Analysis with Network Security Driven Blockchain Model”, Journal of Machine and Computing, vol.5, no.3, pp. 1839-1851, July 2025, doi: 10.53759/7669/jmc202505144.
