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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.
When sloan ratio (27.27)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Dec. 2025, Gemlife Communities Group has a Sloan Ratio of 27.27%, indicating earnings are more likely to be made up of accruals.
Gemlife Communities Group (ASX:GLF) 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, Gemlife Communities Group has a Sloan Ratio of 27.27%, indicating earnings are more likely to be made up of accruals.
Gemlife Communities Group Sloan Ratio % Related Terms
Gemlife Communities Group 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.
Gemlife Communities Group Sloan Ratio % Chart
Gemlife Communities Group Annual Data
Trend
Dec22
Dec23
Dec24
Dec25
Sloan Ratio %
0.00
0.00
9.71
27.27
Gemlife Communities Group Semi-Annual Data
Dec22
Dec23
Dec24
Dec25
Sloan Ratio %
0.00
0.00
9.71
27.27
Gemlife Communities Group Sloan Ratio % Competitor Comparison
For the Real Estate - Development subindustry, Gemlife Communities Group'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.
Gemlife Communities Group Sloan Ratio % vs Real Estate Industry
For the Real Estate industry and Real Estate sector, Gemlife Communities Group's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Gemlife Communities Group's Sloan Ratio % falls into.
Gemlife Communities Group 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.
Gemlife Communities Group's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Gemlife Communities Group (ASX:GLF) has a Sloan Ratio % of 27.27% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Gemlife Communities Group and its competitors.
Is Gemlife Communities Group's Sloan Ratio % too high?
Gemlife Communities Group's current Sloan Ratio % is 27.27%. Overall, Gemlife Communities Group has a GF Score™ of 14/100, reflecting its overall financial health beyond just this single metric.
How does Gemlife Communities Group's Sloan Ratio % compare to competitors?
Gemlife Communities Group's Sloan Ratio % of 27.27% can be compared against companies in the Real Estate 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 Real Estate company?
A good Sloan Ratio % depends on the Real Estate 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 Gemlife Communities Group and its competitors. Gemlife Communities Group's current Sloan Ratio % is 27.27%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gemlife Communities Group stock overvalued right now?
Gemlife Communities Group (ASX:GLF) has a current Sloan Ratio % of 27.27%. The current Sloan Ratio % is 27.27%. Gemlife Communities Group's overall GF Score™ is 14/100 with 7 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 Gemlife Communities Group (ASX:GLF), the current Sloan Ratio % is 27.27% 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.
GemLife Communities Group is a developer, builder, owner, and operator within Australia's Land Lease Community (LLC) sector. It provides premium resort-style living for homeowners aged 50 and over, designed to support a high-quality, active, and socially engaged lifestyle. GemLife focuses on delivering master-planned residential communities to senior downsizers, with homes that are low-maintenance and equipped with recreational and leisure facilities to support community-oriented living. It has two reportable segments: Development and Community Operations. Maximum revenue is generated from the Development segment, which develops the land and sells the home on behalf of the landowner. The Community Operations segment is responsible for the maintenance of the common areas of the communities.
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