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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.
BKI Investment Co's Sloan Ratio for the quarter that ended in Jun. 2026 was -0.68%.
As of Jun. 2026, BKI Investment Co has a Sloan Ratio of -0.68%, indicating the company is in the safe zone and there is no funny business with accruals.
BKI Investment Co (ASX:BKI) 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 Jun. 2026, BKI Investment Co has a Sloan Ratio of -0.68%, indicating the company is in the safe zone and there is no funny business with accruals.
BKI Investment Co Sloan Ratio % Related Terms
BKI Investment Co Sloan Ratio % Historical Data
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The historical data trend for BKI Investment 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 Asset Management subindustry, BKI Investment 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.
BKI Investment Co Sloan Ratio % vs Asset Management Industry
For the Asset Management industry and Financial Services sector, BKI Investment Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where BKI Investment 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.
BKI Investment Co's Sloan Ratio for the fiscal year that ended in Jun. 2026 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
BKI Investment Co's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 34.326 (Dec. 2025 ) + 30.089 (Jun. 2026 ) = A$64.42 Mil.
BKI Investment Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 36.82 (Dec. 2025 ) + 26.459 (Jun. 2026 ) = A$63.28 Mil.
BKI Investment Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -27.743 (Dec. 2025 ) + 40.325 (Jun. 2026 ) = A$12.58 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.
BKI Investment Co (ASX:BKI) has a Sloan Ratio % of -0.68% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on BKI Investment Co and its competitors.
Is BKI Investment Co's Sloan Ratio % too high?
BKI Investment Co's current Sloan Ratio % is -0.68%. Overall, BKI Investment Co has a GF Score™ of 58/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does BKI Investment Co's Sloan Ratio % compare to BLK and BX?
BKI Investment Co's Sloan Ratio % of -0.68% can be compared against companies in the Asset Management 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 an Asset Management company?
A good Sloan Ratio % depends on the Asset Management 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 BKI Investment Co and its competitors. BKI Investment Co's current Sloan Ratio % is -0.68%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BKI Investment Co stock overvalued right now?
Based on GuruFocus' analysis, BKI Investment Co (ASX:BKI) is currently considered Modestly Overvalued. The stock's GF Value™ is A$1.74, compared to a current price of A$1.93 — trading 10.6% above its estimated fair value. The current Sloan Ratio % is -0.68%. BKI Investment Co's overall GF Score™ is 58/100 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 BKI Investment Co (ASX:BKI), the current Sloan Ratio % is -0.68% as of Jun. 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 BKI Investment Co (ASX:BKI) Overvalued in 2026?
Based on GuruFocus' analysis, BKI Investment Co stock appears to be overvalued.
The current stock price of A$1.93 is trading 10.6% above its estimated GF Value™ of A$1.74.
GuruFocus considers BKI Investment Co to be Modestly Overvalued.
Key valuation signals for ASX:BKI:
Sloan Ratio %: -0.68%
GF Value™: A$1.74 vs. price of A$1.93 (10.6% above fair value)
No single metric tells the full story. See the ASX:BKI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
BKI Investment Co Ltd invests in a diversified portfolio of Australian shares, trusts, and interest-bearing securities. Its investments are focused on research driven, active equities management, investing for the long term, in profitable companies, with a history of paying attractive dividend yields. The objective of the company is to generate an increasing income stream for distribution to shareholders in the form of fully franked dividends to the extent of available imputation tax credits, through long-term investment in a portfolio of assets that are also able to deliver long-term capital growth to shareholders.
58GF Score
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