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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, Beijing Enterprises Water Group has a Sloan Ratio of -2.14%, indicating the company is in the safe zone and there is no funny business with accruals.
Beijing Enterprises Water Group (OTCPK:BJWTY) 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, Beijing Enterprises Water Group has a Sloan Ratio of -2.14%, indicating the company is in the safe zone and there is no funny business with accruals.
Beijing Enterprises Water Group Sloan Ratio % Related Terms
Beijing Enterprises Water 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.
Beijing Enterprises Water Group Sloan Ratio % Chart
For the Utilities - Regulated Water subindustry, Beijing Enterprises Water 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.
Beijing Enterprises Water Group Sloan Ratio % vs Utilities - Regulated Industry
For the Utilities - Regulated industry and Utilities sector, Beijing Enterprises Water Group's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Beijing Enterprises Water Group's Sloan Ratio % falls into.
Beijing Enterprises Water 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.
* 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.
Beijing Enterprises Water Group (BJWTY) has a Sloan Ratio % of -2.14% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Beijing Enterprises Water Group and its competitors.
Is Beijing Enterprises Water Group's Sloan Ratio % too high?
Beijing Enterprises Water Group's current Sloan Ratio % is -2.14%. Overall, Beijing Enterprises Water Group has a GF Score™ of 66/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Beijing Enterprises Water Group's Sloan Ratio % compare to AWK and WTRG?
Beijing Enterprises Water Group's Sloan Ratio % of -2.14% can be compared against companies in the Utilities - Regulated 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 Utilities - Regulated company?
A good Sloan Ratio % depends on the Utilities - Regulated 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 Beijing Enterprises Water Group and its competitors. Beijing Enterprises Water Group's current Sloan Ratio % is -2.14%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Beijing Enterprises Water Group stock overvalued right now?
Based on GuruFocus' analysis, Beijing Enterprises Water Group (BJWTY) is currently considered Modestly Overvalued. The stock's GF Value™ is $18.61, compared to a current price of $23.02 — trading 23.7% above its estimated fair value. The current Sloan Ratio % is -2.14%. Beijing Enterprises Water Group's overall GF Score™ is 66/100 with 8 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 Beijing Enterprises Water Group (BJWTY), the current Sloan Ratio % is -2.14% 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 Beijing Enterprises Water Group (BJWTY) Overvalued in 2026?
Based on GuruFocus' analysis, Beijing Enterprises Water Group stock appears to be overvalued.
The current stock price of $23.02 is trading 23.7% above its estimated GF Value™ of $18.61.
GuruFocus considers Beijing Enterprises Water Group to be Modestly Overvalued.
Key valuation signals for BJWTY:
Sloan Ratio %: -2.14%
GF Value™: $18.61 vs. price of $23.02 (23.7% above fair value)
No single metric tells the full story. See the BJWTY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Beijing Enterprises Water Group Ltd is a provider of waste treatment services in China. The company's business segments are Sewage and reclaimed water treatment and construction services; Water distribution services, and Technical and consultancy services and sales of machineries; and the urban resources services segment. Majority of the revenue is derived from the Sewage and reclaimed water treatment and construction services segment. The company operates in mainland China and elsewhere.
66GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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