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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.
Star Combo Pharma's Sloan Ratio for the quarter that ended in Jun. 2026 was -1.72%.
As of Jun. 2026, Star Combo Pharma has a Sloan Ratio of -1.72%, indicating the company is in the safe zone and there is no funny business with accruals.
Star Combo Pharma (ASX:S66) 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, Star Combo Pharma has a Sloan Ratio of -1.72%, indicating the company is in the safe zone and there is no funny business with accruals.
Star Combo Pharma Sloan Ratio % Related Terms
Star Combo Pharma Sloan Ratio % Historical Data
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The historical data trend for Star Combo Pharma'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 Household & Personal Products subindustry, Star Combo Pharma'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.
Star Combo Pharma Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Star Combo Pharma's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Star Combo Pharma'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.
Star Combo Pharma'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.
Star Combo Pharma's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 0.413243 (Dec. 2025 ) + -0.018637 (Jun. 2026 ) = A$0.39 Mil.
Star Combo Pharma's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 0.575232 (Dec. 2025 ) + 2.701037 (Jun. 2026 ) = A$3.28 Mil.
Star Combo Pharma's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 0.12064 (Dec. 2025 ) + -2.141097 (Jun. 2026 ) = A$-2.02 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.
Star Combo Pharma (ASX:S66) has a Sloan Ratio % of -1.72% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Star Combo Pharma and its competitors.
Is Star Combo Pharma's Sloan Ratio % too high?
Star Combo Pharma's current Sloan Ratio % is -1.72%. Overall, Star Combo Pharma has a GF Score™ of 20/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Star Combo Pharma's Sloan Ratio % compare to PG and CL?
Star Combo Pharma's Sloan Ratio % of -1.72% can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Sloan Ratio % depends on the Consumer Packaged Goods 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 Star Combo Pharma and its competitors. Star Combo Pharma's current Sloan Ratio % is -1.72%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Star Combo Pharma stock overvalued right now?
Based on GuruFocus' analysis, Star Combo Pharma (ASX:S66) is currently considered Fairly Valued. The stock's GF Value™ is A$0.13, compared to a current price of A$0.14 — trading 7.7% above its estimated fair value. The current Sloan Ratio % is -1.72%. Star Combo Pharma's overall GF Score™ is 20/100 with 4 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 Star Combo Pharma (ASX:S66), the current Sloan Ratio % is -1.72% 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 Star Combo Pharma (ASX:S66) Overvalued in 2026?
Based on GuruFocus' analysis, Star Combo Pharma stock appears to be overvalued.
The current stock price of A$0.14 is trading 7.7% above its estimated GF Value™ of A$0.13.
GuruFocus considers Star Combo Pharma to be Fairly Valued.
Key valuation signals for ASX:S66:
Sloan Ratio %: -1.72%
GF Value™: A$0.13 vs. price of A$0.14 (7.7% above fair value)
No single metric tells the full story. See the ASX:S66 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Star Combo Pharma Ltd is engaged in the manufacturing and distribution of food products and nutritional supplements. The company offers products such as Costar, Living Healthy, Amax, and J&K. It operates in two segments. The Star Combo segment engages in the development, manufacturing, marketing, and sales of natural health supplements and skincare products. The Austoyou retail business segment consists of the Australia-China e-commerce platform that offers product lines directly to Chinese health product consumers, and Koala Mall's two retail stores in Sydney. Geographically, it operates in China and Australia.
20GF Score
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