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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 Sep. 2025, Bosideng International Holdings has a Sloan Ratio of -3.13%, indicating the company is in the safe zone and there is no funny business with accruals.
Bosideng International Holdings (OTCPK:BSDGF) 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 Sep. 2025, Bosideng International Holdings has a Sloan Ratio of -3.13%, indicating the company is in the safe zone and there is no funny business with accruals.
Bosideng International Holdings Sloan Ratio % Related Terms
Bosideng International 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.
Bosideng International Holdings Sloan Ratio % Chart
For the Apparel Manufacturing subindustry, Bosideng International 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.
Bosideng International Holdings Sloan Ratio % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Bosideng International Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Bosideng International Holdings's Sloan Ratio % falls into.
Bosideng International 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.
Bosideng International Holdings's Net Income for the trailing twelve months (TTM) ended in Sep. 2025 was 328.889 (Mar. 2025 ) + 166.964 (Sep. 2025 ) = $496 Mil.
Bosideng International Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Sep. 2025 was 1029.747 (Mar. 2025 ) + -152.13 (Sep. 2025 ) = $878 Mil.
Bosideng International Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Sep. 2025 was -576.955 (Mar. 2025 ) + 319.748 (Sep. 2025 ) = $-257 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.
Bosideng International Holdings (BSDGF) has a Sloan Ratio % of -3.13% as of Sep. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Bosideng International Holdings and its competitors.
Is Bosideng International Holdings' Sloan Ratio % too high?
Bosideng International Holdings' current Sloan Ratio % is -3.13%. Overall, Bosideng International Holdings has a GF Score™ of 76/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bosideng International Holdings' Sloan Ratio % compare to RL and LEVI?
Bosideng International Holdings' Sloan Ratio % of -3.13% can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Sloan Ratio % depends on the Manufacturing - Apparel & Accessories 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 Bosideng International Holdings and its competitors. Bosideng International Holdings's current Sloan Ratio % is -3.13%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bosideng International Holdings stock overvalued right now?
Based on GuruFocus' analysis, Bosideng International Holdings (BSDGF) is currently considered Modestly Undervalued. The stock's GF Value™ is $0.69, compared to a current price of $0.61 — trading 11.3% below its estimated fair value. The current Sloan Ratio % is -3.13%. Bosideng International Holdings' overall GF Score™ is 76/100 with 5 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 Bosideng International Holdings (BSDGF), the current Sloan Ratio % is -3.13% as of Sep. 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 Bosideng International Holdings (BSDGF) Overvalued in 2026?
Based on GuruFocus' analysis, Bosideng International Holdings stock appears to be undervalued.
The current stock price of $0.61 is trading 11.3% below its estimated GF Value™ of $0.69.
GuruFocus considers Bosideng International Holdings to be Modestly Undervalued.
Key valuation signals for BSDGF:
Sloan Ratio %: -3.13%
GF Value™: $0.69 vs. price of $0.61 (11.3% below fair value)
No single metric tells the full story. See the BSDGF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Bosideng is the largest down apparel firm in China. The company operates several brands with different market positionings. Among them, its namesake Bosideng brand targets the mid to high-end segment, Snow Flying serves the mass market, and Bogner caters to the luxury segment. The firm also owns over 30% stake in Moose Knuckle, a Canadian luxury brand. As of March 2025, Bosideng has 3,470 retail locations across China, including 1,524 self-operated stores. In addition to its core business, Bosideng distributes ladieswear and provides OEM services to other brands, leveraging its supply chain strength.
76GF Score
Get the complete analysis for BSDGF
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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