def cf_ni_ratio(cf_df, financials_df):
    """Checks if the latest reported Operating CF (Cashflow) is larger than the latest reported NI (Net Income).
    cf_df = Cashflow Statement of the specified company
    financials_df = Financial Statement of the specified company
    """
    
    cf = cf_df.iloc[cf_df.index.get_loc("Total Cash From Operating Activities"),0]
    net_income = financials_df.iloc[financials_df.index.get_loc("Net Income"),0]
    if (cf > net_income):
        return True
    else:
        return False