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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.
Sea Forest's Sloan Ratio for the quarter that ended in Dec. 2025 was 0.00%.
As of Dec. 2025, Sea Forest has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Sea Forest (ASX:SEA) 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, Sea Forest has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Sea Forest Sloan Ratio % Related Terms
Sea Forest Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Sea Forest'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.
Sea Forest Sloan Ratio % Chart
Sea Forest Annual Data
Trend
Jun23
Jun24
Jun25
Sloan Ratio %
0.00
0.00
-17.90
Sea Forest Semi-Annual Data
Jun23
Jun24
Jun25
Dec25
Sloan Ratio %
0.00
0.00
0.00
0.00
ASX:SEA vs KHC, GIS: Sloan Ratio % Comparison
For the Packaged Foods subindustry, Sea Forest'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.
Sea Forest Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Sea Forest's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Sea Forest'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.
Sea Forest's Sloan Ratio for the fiscal year that ended in Jun. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Sea Forest's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 0 (Jun. 2025 ) + -3.944 (Dec. 2025 ) = A$-3.94 Mil.
Sea Forest's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 0 (Jun. 2025 ) + -4.652 (Dec. 2025 ) = A$-4.65 Mil.
Sea Forest's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was 0 (Jun. 2025 ) + -17.082 (Dec. 2025 ) = A$-17.08 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.
Sea Forest (ASX:SEA) 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 Sea Forest and its competitors.
Is Sea Forest's Sloan Ratio % too high?
Sea Forest's current Sloan Ratio % is 0.00%. Overall, Sea Forest has a GF Score™ of 5/100, reflecting its overall financial health beyond just this single metric.
How does Sea Forest's Sloan Ratio % compare to KHC and GIS?
Sea Forest's Sloan Ratio % of 0.00% 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 Sea Forest and its competitors. Sea Forest'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 Sea Forest stock overvalued right now?
Sea Forest (ASX:SEA) has a current Sloan Ratio % of 0.00%. The current Sloan Ratio % is 0.00%. Sea Forest's overall GF Score™ is 5/100 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 Sea Forest (ASX:SEA), 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.
Sea Forest Ltd science-based Australian livestock feed additive manufacturer, utilising and replicating the science of methane-abating Asparagopsis seaweed to generate productivity gains for farmers while reducing methane emissions created by ruminant livestock. It is an agri-tech company that supplies sustainably produced, high-quality, climate change-abating products to reduce methane production in agriculture and improve the productivity of livestock farming, one of Australia's export industries. Its flagship product, SeaFeed, is based on the bioactivities found naturally in Asparagopsis, a red seaweed native to Australia's coastal waters, and is scientifically shown to reduce methane production.
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