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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.
China Coal Energy Co's Sloan Ratio for the quarter that ended in Dec. 2025 was 4.13%.
As of Dec. 2025, China Coal Energy Co has a Sloan Ratio of 4.13%, indicating the company is in the safe zone and there is no funny business with accruals.
China Coal Energy Co (OTCPK:CCOZF) 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, China Coal Energy Co has a Sloan Ratio of 4.13%, indicating the company is in the safe zone and there is no funny business with accruals.
China Coal Energy Co Sloan Ratio % Related Terms
China Coal Energy Co Sloan Ratio % Historical Data
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The historical data trend for China Coal Energy Co'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.
China Coal Energy Co Sloan Ratio % Competitor Comparison
For the Thermal Coal subindustry, China Coal Energy Co'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.
China Coal Energy Co Sloan Ratio % vs Other Energy Sources Industry
For the Other Energy Sources industry and Energy sector, China Coal Energy Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where China Coal Energy Co'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.
China Coal Energy Co's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
China Coal Energy Co's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 1020.175 (Jun. 2025 ) + 1018.263 (Dec. 2025 ) = $2,038 Mil.
China Coal Energy Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 1067.565 (Jun. 2025 ) + 3141.525 (Dec. 2025 ) = $4,209 Mil.
China Coal Energy Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -2451.58 (Jun. 2025 ) + -1891.474 (Dec. 2025 ) = $-4,343 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.
China Coal Energy Co (CCOZF) has a Sloan Ratio % of 4.13% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on China Coal Energy Co and its competitors.
Is China Coal Energy Co's Sloan Ratio % too high?
China Coal Energy Co's current Sloan Ratio % is 4.13%. Overall, China Coal Energy Co has a GF Score™ of 47/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Coal Energy Co's Sloan Ratio % compare to competitors?
China Coal Energy Co's Sloan Ratio % of 4.13% can be compared against companies in the Other Energy Sources 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 Other Energy Sources company?
A good Sloan Ratio % depends on the Other Energy Sources 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 China Coal Energy Co and its competitors. China Coal Energy Co's current Sloan Ratio % is 4.13%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Coal Energy Co stock overvalued right now?
Based on GuruFocus' analysis, China Coal Energy Co (CCOZF) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.87, compared to a current price of $1.26 — trading 44.8% above its estimated fair value. The current Sloan Ratio % is 4.13%. China Coal Energy Co's overall GF Score™ is 47/100 with 3 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 China Coal Energy Co (CCOZF), the current Sloan Ratio % is 4.13% 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 China Coal Energy Co (CCOZF) Overvalued in 2026?
Based on GuruFocus' analysis, China Coal Energy Co stock appears to be overvalued.
The current stock price of $1.26 is trading 44.8% above its estimated GF Value™ of $0.87.
GuruFocus considers China Coal Energy Co to be Significantly Overvalued.
Key valuation signals for CCOZF:
Sloan Ratio %: 4.13%
GF Value™: $0.87 vs. price of $1.26 (44.8% above fair value)
No single metric tells the full story. See the CCOZF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China Coal Energy Co Ltd is a joint-stock company. The company is a large-scale energy enterprise integrating coal production and trade, coal chemical industry, power generation, and coal mining equipment manufacturing. The Group's core business segments are coal, coal chemical, coal mining equipment, and power generation.
47GF Score
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