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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.
As of Dec. 2025, AiXin Life International has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
AiXin Life International (OTCPK:AIXN) 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 Dec. 2025, AiXin Life International has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
AiXin Life International Sloan Ratio % Related Terms
AiXin Life International Sloan Ratio % Historical Data
* 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.
AIXN vs MTEX, MCLE, IVFH: Sloan Ratio % Comparison
For the Food Distribution subindustry, AiXin Life International'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.
AiXin Life International Sloan Ratio % vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, AiXin Life International's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where AiXin Life International's Sloan Ratio % falls into.
AiXin Life International Sloan Ratio % Calculation
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.
AiXin Life International's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
AiXin Life International's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -0.722 (Mar. 2025 ) + -0.352 (Jun. 2025 ) + -0.34 (Sep. 2025 ) + -0.629 (Dec. 2025 ) = $-2.04 Mil.
AiXin Life International's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -0.676 (Mar. 2025 ) + -0.475 (Jun. 2025 ) + -0.622 (Sep. 2025 ) + -0.262 (Dec. 2025 ) = $-2.04 Mil.
AiXin Life International's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was 0 (Mar. 2025 ) + -0.011 (Jun. 2025 ) + -0.001 (Sep. 2025 ) + -0.001 (Dec. 2025 ) = $-0.01 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.
AiXin Life International (AIXN) has a Sloan Ratio % of 0.00% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on AiXin Life International and its competitors.
Is AiXin Life International's Sloan Ratio % too high?
AiXin Life International's current Sloan Ratio % is 0.00%. Overall, AiXin Life International has a GF Score™ of 26/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does AiXin Life International's Sloan Ratio % compare to MTEX and MCLE?
AiXin Life International's Sloan Ratio % of 0.00% can be compared against companies in the Retail - Defensive 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 Retail - Defensive company?
A good Sloan Ratio % depends on the Retail - Defensive 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 AiXin Life International and its competitors. AiXin Life International's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AiXin Life International stock overvalued right now?
Based on GuruFocus' analysis, AiXin Life International (AIXN) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.16, compared to a current price of $0.26 — trading 62.5% above its estimated fair value. The current Sloan Ratio % is 0.00%. AiXin Life International's overall GF Score™ is 26/100 with 5 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 AiXin Life International (AIXN), the current Sloan Ratio % is 0.00% as of Dec. 2025. 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 AiXin Life International (AIXN) Overvalued in 2026?
Based on GuruFocus' analysis, AiXin Life International stock appears to be overvalued.
The current stock price of $0.26 is trading 62.5% above its estimated GF Value™ of $0.16.
GuruFocus considers AiXin Life International to be Significantly Overvalued.
Key valuation signals for AIXN:
Sloan Ratio %: 0.00%
GF Value™: $0.16 vs. price of $0.26 (62.5% above fair value)
No single metric tells the full story. See the AIXN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
AiXin Life International Inc manufactures, markets and sells premium-quality healthcare, nutritional products, and wellness supplements, including herbs and greens, traditional Chinese remedies, functional products, such as weight management products, probiotics, foods, and drinks. The operating segments are Direct sales, Pharmacy, Hotels, and manufacturing and sales. It also provides advertising and marketing services to certain manufacturers and distributors of the products it sells.
26GF Score
Get the complete analysis for AIXN
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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