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Richard Sloan from the University of Michigan was first to document what is referred to as the "accrual anomaly". His 1996 paper found that shares of companies with small or negative accruals vastly outperform (+10%) those of companies with large ones.
Anhui Conch Cement Co's Sloan Ratio for the quarter that ended in Mar. 2026 was 1.93%.
As of Mar. 2026, Anhui Conch Cement Co has a Sloan Ratio of 1.93%, indicating the company is in the safe zone and there is no funny business with accruals.
Anhui Conch Cement Co (OTCPK:AHCHF) Sloan Ratio % Explanation
A former University of Michigan researcher, Richard Sloan's 1996 paper found that shares of companies with small or negative accruals vastly outperform (+10%) those of companies with large ones. In fact, for the 40-year period between 1962 and 2001, buying the lowest accrual companies and shorting the highest accrual companies resulted in an average annual compounded return of 18%, more than double the S&P 500's 7.4% annual return over the same period.
If the Sloan Ratio is between -10% and 10%, the company is in the safe zone and there is no funny business with accruals.
If the Sloan Ratio is less than between -25% and -10% on the negative side, and between 10% and 25% on the positive side, this is a warning stage of accrual build up.
If the Sloan Ratio is less than -25% or greater than 25%, and this ratio is consistent over several quarters or even years, be careful. Earnings are highly likely to be made up of accruals.
As of Mar. 2026, Anhui Conch Cement Co has a Sloan Ratio of 1.93%, indicating the company is in the safe zone and there is no funny business with accruals.
Anhui Conch Cement Co Sloan Ratio % Related Terms
Anhui Conch Cement Co Sloan Ratio % Historical Data
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The historical data trend for Anhui Conch Cement Co's Sloan Ratio % can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
For the Building Materials subindustry, Anhui Conch Cement Co's Sloan Ratio %, along with its competitors' market caps and Sloan Ratio % data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Anhui Conch Cement Co Sloan Ratio % vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Anhui Conch Cement Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Anhui Conch Cement Co's Sloan Ratio % falls into.
Earnings contain a lot of non cash earnings which is called accruals. The Sloan ratio is a way to identify firms with low non-cash or accrual-derived earnings relative to their cash flow.
Anhui Conch Cement Co's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Anhui Conch Cement Co's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 355.988 (Jun. 2025 ) + 271.865 (Sep. 2025 ) + 256.782 (Dec. 2025 ) + 212.976 (Mar. 2026 ) = $1,098 Mil.
Anhui Conch Cement Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 1083.968 (Jun. 2025 ) + 394.911 (Sep. 2025 ) + 787.173 (Dec. 2025 ) + 47.256 (Mar. 2026 ) = $2,313 Mil.
Anhui Conch Cement Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -879.344 (Jun. 2025 ) + -662.804 (Sep. 2025 ) + -375.414 (Dec. 2025 ) + -8.339 (Mar. 2026 ) = $-1,926 Mil.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Anhui Conch Cement Co (AHCHF) has a Sloan Ratio % of 1.93% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Anhui Conch Cement Co and its competitors.
Is Anhui Conch Cement Co's Sloan Ratio % too high?
Anhui Conch Cement Co's current Sloan Ratio % is 1.93%. Overall, Anhui Conch Cement Co has a GF Score™ of 61/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Anhui Conch Cement Co's Sloan Ratio % compare to CRH and VMC?
Anhui Conch Cement Co's Sloan Ratio % of 1.93% can be compared against companies in the Building Materials industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Sloan Ratio % for a Building Materials company?
A good Sloan Ratio % depends on the Building Materials industry context. However, Sloan Ratio % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Sloan Ratio % mean?
A high Sloan Ratio % can signal that a stock is expensive relative to its fundamentals. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Anhui Conch Cement Co and its competitors. Anhui Conch Cement Co's current Sloan Ratio % is 1.93%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Anhui Conch Cement Co stock overvalued right now?
Based on GuruFocus' analysis, Anhui Conch Cement Co (AHCHF) is currently considered Modestly Overvalued. The stock's GF Value™ is $2.03, compared to a current price of $2.28 — trading 12.1% above its estimated fair value. The current Sloan Ratio % is 1.93%. Anhui Conch Cement Co's overall GF Score™ is 61/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Sloan Ratio % calculated?
Sloan Ratio % is calculated from a company's financial statements. For Anhui Conch Cement Co (AHCHF), the current Sloan Ratio % is 1.93% as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Anhui Conch Cement Co (AHCHF) Overvalued in 2026?
Based on GuruFocus' analysis, Anhui Conch Cement Co stock appears to be overvalued.
The current stock price of $2.28 is trading 12.1% above its estimated GF Value™ of $2.03.
GuruFocus considers Anhui Conch Cement Co to be Modestly Overvalued.
Key valuation signals for AHCHF:
Sloan Ratio %: 1.93%
GF Value™: $2.03 vs. price of $2.28 (12.1% above fair value)
No single metric tells the full story. See the AHCHF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Anhui Conch Cement mainly engages in the production and sale of cement, clinker, and concrete in China. The company was established in 1997 and headquartered in Anhui province. With annual cement production capacity of over 400 million metric tons in 2025, the firm is the second-largest cement manufacturer in China. Sales of self-produced products contribute to about 80% of its revenue, with the remainder mainly from the trading business and service income.
61GF Score
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