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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, Coast Entertainment Holdings has a Sloan Ratio of 5.82%, indicating the company is in the safe zone and there is no funny business with accruals.
Coast Entertainment Holdings (ASX:CEH) 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, Coast Entertainment Holdings has a Sloan Ratio of 5.82%, indicating the company is in the safe zone and there is no funny business with accruals.
Coast Entertainment Holdings Sloan Ratio % Related Terms
Coast Entertainment Holdings 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.
For the Leisure subindustry, Coast Entertainment Holdings'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.
Coast Entertainment Holdings Sloan Ratio % vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Coast Entertainment Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Coast Entertainment Holdings's Sloan Ratio % falls into.
Coast Entertainment Holdings 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.
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Coast Entertainment Holdings's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -3.256 (Jun. 2025 ) + 3.187 (Dec. 2025 ) = A$-0.1 Mil.
Coast Entertainment Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 6.713 (Jun. 2025 ) + 17.98 (Dec. 2025 ) = A$24.7 Mil.
Coast Entertainment Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -39.706 (Jun. 2025 ) + -0.26 (Dec. 2025 ) = A$-40.0 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.
Coast Entertainment Holdings (ASX:CEH) has a Sloan Ratio % of 5.82% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Coast Entertainment Holdings and its competitors.
Is Coast Entertainment Holdings' Sloan Ratio % too high?
Coast Entertainment Holdings' current Sloan Ratio % is 5.82%. Overall, Coast Entertainment Holdings has a GF Score™ of 49/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Coast Entertainment Holdings' Sloan Ratio % compare to AS and HAS?
Coast Entertainment Holdings' Sloan Ratio % of 5.82% can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Sloan Ratio % depends on the Travel & Leisure 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 Coast Entertainment Holdings and its competitors. Coast Entertainment Holdings's current Sloan Ratio % is 5.82%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Coast Entertainment Holdings stock overvalued right now?
Based on GuruFocus' analysis, Coast Entertainment Holdings (ASX:CEH) is currently considered Modestly Undervalued. The stock's GF Value™ is A$0.72, compared to a current price of A$0.53 — trading 26.4% below its estimated fair value. The current Sloan Ratio % is 5.82%. Coast Entertainment Holdings' overall GF Score™ is 49/100 with 1 warning sign 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 Coast Entertainment Holdings (ASX:CEH), the current Sloan Ratio % is 5.82% 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 Coast Entertainment Holdings (ASX:CEH) Overvalued in 2026?
Based on GuruFocus' analysis, Coast Entertainment Holdings stock appears to be undervalued.
The current stock price of A$0.53 is trading 26.4% below its estimated GF Value™ of A$0.72.
GuruFocus considers Coast Entertainment Holdings to be Modestly Undervalued.
Key valuation signals for ASX:CEH:
Sloan Ratio %: 5.82%
GF Value™: A$0.72 vs. price of A$0.53 (26.4% below fair value)
No single metric tells the full story. See the ASX:CEH stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Coast Entertainment Holdings Ltd owns and operates leisure assets. Its theme park and attractions are located on the Gold Coast, Australia, consisting of Dreamworld, WhiteWater World, and SkyPoint Observation Deck. The sale of Main Event in the US, completed in June 2022, was executed at a good price, and the proceeds led to a healthy distribution to shareholders.
49GF Score
Get the complete analysis for ASX:CEH
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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