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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.
Chi Kan Holdings's Sloan Ratio for the quarter that ended in Mar. 2026 was -29.96%.
Warning Sign:
When sloan ratio (-31.38)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Mar. 2026, Chi Kan Holdings has a Sloan Ratio of -29.96%, indicating earnings are more likely to be made up of accruals.
Chi Kan Holdings (OTCPK:CHKHF) 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, Chi Kan Holdings has a Sloan Ratio of -29.96%, indicating earnings are more likely to be made up of accruals.
Chi Kan Holdings Sloan Ratio % Related Terms
Chi Kan Holdings Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Chi Kan Holdings'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 Engineering & Construction subindustry, Chi Kan 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.
Chi Kan Holdings Sloan Ratio % vs Construction Industry
For the Construction industry and Industrials sector, Chi Kan Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Chi Kan Holdings'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.
Chi Kan Holdings's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Chi Kan Holdings's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -1.8847518424321 (Sep. 2025 ) + -6.9131171053326 (Mar. 2026 ) = $-8.80 Mil.
Chi Kan Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -8.6902099551842 (Sep. 2025 ) + 22.611372847571 (Mar. 2026 ) = $13.92 Mil.
Chi Kan Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -0.21029862662927 (Sep. 2025 ) + -4.2726442266451 (Mar. 2026 ) = $-4.48 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.
Chi Kan Holdings (CHKHF) has a Sloan Ratio % of -29.96% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Chi Kan Holdings and its competitors.
Is Chi Kan Holdings' Sloan Ratio % too high?
Chi Kan Holdings' current Sloan Ratio % is -29.96%. Overall, Chi Kan Holdings has a GF Score™ of 75/100, reflecting its overall financial health beyond just this single metric.
How does Chi Kan Holdings' Sloan Ratio % compare to PWR and FIX?
Chi Kan Holdings' Sloan Ratio % of -29.96% can be compared against companies in the Construction 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 Construction company?
A good Sloan Ratio % depends on the Construction 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 Chi Kan Holdings and its competitors. Chi Kan Holdings's current Sloan Ratio % is -29.96%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chi Kan Holdings stock overvalued right now?
Chi Kan Holdings (CHKHF) has a current Sloan Ratio % of -29.96%. The current Sloan Ratio % is -29.96%. Chi Kan Holdings' overall GF Score™ is 75/100 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 Chi Kan Holdings (CHKHF), the current Sloan Ratio % is -29.96% 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.
Chi Kan Holdings Ltd is a formwork contractor, mainly engaged in the provision of formwork services. The company is principally engaged in the business of providing formwork services and other construction services in Hong Kong. The company's services include conventional formwork which is built on-site by mainly using timber and plywood; and prefabricated formwork which is built out of prefabricated modules by mainly using aluminum and steel. It also engages in the E-commerce business in the People's Republic of China which includes online trading of products. The company's operating segments are; Construction business which generates maximum revenue; and the E-commerce business. Geographically, it derives key revenue from Hong Kong.
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