A new Irish Customer Experience Report sees the Irish Credit Union voted the best company to deal with.
It is followed by cosmetic retailer Lush - An Post - and Sam McCauley Pharmacies.
The survey, which was carried out by Amarách Research, is based on factors including customer empathy, measuring up to expectations, and the time and effort put into dealing with punters.
On the other end of the scale - insurance is the worst performing sector and Irish Water was rated as the company which offered the worst customer experience.
Following their workers’ industrial action, Luas fell by more than 100 places from 22nd in 2015 - to 127th this year. A strike at the company halted services for 12 days during the summer.
Cathy Summers from CXi says the current industrial action at Dublin Bus (not in the top 100) will undoubtedly have an impact on how the company is perceived by consumers.
"Industrial action is also possible at Bus Eireann (95). One of their direct competitors, CityLink, at number 5 is one of the best performers in the survey and this will undoubtedly add to the debate on private versus public bus services and proposed changes to the operations of Bus Eireann’s Expressway."
While the Financial sector saw a very slight decline in overall scores, AIB, Bank of Ireland and Ulster Bank all saw improvements in their own results, while Ulster Bank at 83, was the only bank with a branch network to make it into the Top 100.