To find the B2 100, we screened a universe of more than 2,000 tech companies that have been publicly traded on a U.S. stock exchange for at least three years, have a market capitalization of at least $50 million, and have had positive operating cash flow over the past 12 months. Zacks Investment Research of Chicago ranked the resulting list using four financial criteria: growth in revenue, profit, and operating cash flow during the past three years, and the 12-month stock return as of Dec. 31, 2005. Cash flow growth counts for 40 percent of a company's ranking. Each of the other criteria counts for 20 percent.
