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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.
Armlogi Holding's Sloan Ratio for the quarter that ended in Mar. 2026 was -16.36%.
As of Mar. 2026, Armlogi Holding has a Sloan Ratio of -16.36%, indicating there is a warning stage of accrual build up.
Armlogi Holding (NAS:BTOC) 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 Mar. 2026, Armlogi Holding has a Sloan Ratio of -16.36%, indicating there is a warning stage of accrual build up.
Armlogi Holding Sloan Ratio % Related Terms
Armlogi Holding Sloan Ratio % Historical Data
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The historical data trend for Armlogi Holding'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 Integrated Freight & Logistics subindustry, Armlogi Holding'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.
Armlogi Holding Sloan Ratio % vs Transportation Industry
For the Transportation industry and Industrials sector, Armlogi Holding's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Armlogi Holding'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.
Armlogi Holding's Sloan Ratio for the fiscal year that ended in Jun. 2025 is calculated as
Armlogi Holding's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -5.287 (Jun. 2025 ) + -6.508 (Sep. 2025 ) + -3.86 (Dec. 2025 ) + -5.067 (Mar. 2026 ) = $-20.7 Mil.
Armlogi Holding's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 7.102 (Jun. 2025 ) + -1.929 (Sep. 2025 ) + -1.468 (Dec. 2025 ) + -2.115 (Mar. 2026 ) = $1.6 Mil.
Armlogi Holding's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -0.273 (Jun. 2025 ) + 1.317 (Sep. 2025 ) + 0.239 (Dec. 2025 ) + -0.076 (Mar. 2026 ) = $1.2 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.
Armlogi Holding (BTOC) has a Sloan Ratio % of -16.36% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Armlogi Holding and its competitors.
Is Armlogi Holding's Sloan Ratio % too high?
Armlogi Holding's current Sloan Ratio % is -16.36%. Overall, Armlogi Holding has a GF Score™ of 13/100, reflecting its overall financial health beyond just this single metric.
How does Armlogi Holding's Sloan Ratio % compare to LSH and ELOG?
Armlogi Holding's Sloan Ratio % of -16.36% can be compared against companies in the Transportation 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 Transportation company?
A good Sloan Ratio % depends on the Transportation 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 Armlogi Holding and its competitors. Armlogi Holding's current Sloan Ratio % is -16.36%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Armlogi Holding stock overvalued right now?
Armlogi Holding (BTOC) has a current Sloan Ratio % of -16.36%. The current Sloan Ratio % is -16.36%. Armlogi Holding's overall GF Score™ is 13/100 with 2 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 Armlogi Holding (BTOC), the current Sloan Ratio % is -16.36% as of Mar. 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.
Armlogi Holding Corp is a fast-growing U.S.-based warehousing and logistics service provider that offers a comprehensive package of supply-chain solutions relating to warehouse management and order fulfillment. The company provides one-stop warehousing and logistics services to cross-border e-commerce merchants outside the U.S. who seek to sell in the U.S. market. The warehouses are equipped with automated sorting systems, heavy-duty forklifts, and pallets and trays that are suitable for processing bulky items. The services of the company include customs brokerage services, transportation of merchandise to U.S. warehouses, and warehouse management and order fulfillment services.
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