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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 Mar. 2026, Cosco Shipping Development Co has a Sloan Ratio of 1.69%, indicating the company is in the safe zone and there is no funny business with accruals.
Cosco Shipping Development Co (OTCPK:CITAF) 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, Cosco Shipping Development Co has a Sloan Ratio of 1.69%, indicating the company is in the safe zone and there is no funny business with accruals.
Cosco Shipping Development Co Sloan Ratio % Related Terms
Cosco Shipping Development Co 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.
For the Aerospace & Defense subindustry, Cosco Shipping Development 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.
Cosco Shipping Development Co Sloan Ratio % vs Aerospace & Defense Industry
For the Aerospace & Defense industry and Industrials sector, Cosco Shipping Development Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Cosco Shipping Development Co's Sloan Ratio % falls into.
Cosco Shipping Development Co 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.
Cosco Shipping Development Co's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 68.229 (Jun. 2025 ) + 59.014 (Sep. 2025 ) + 31.044 (Dec. 2025 ) + 59.947 (Mar. 2026 ) = $218 Mil.
Cosco Shipping Development Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 109.168 (Jun. 2025 ) + 189.071 (Sep. 2025 ) + 362.87 (Dec. 2025 ) + 71.432 (Mar. 2026 ) = $733 Mil.
Cosco Shipping Development Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 19.897 (Jun. 2025 ) + -48.771 (Sep. 2025 ) + -646.876 (Dec. 2025 ) + -170.969 (Mar. 2026 ) = $-847 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.
Cosco Shipping Development Co (CITAF) has a Sloan Ratio % of 1.69% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Cosco Shipping Development Co and its competitors.
Is Cosco Shipping Development Co's Sloan Ratio % too high?
Cosco Shipping Development Co's current Sloan Ratio % is 1.69%. Overall, Cosco Shipping Development Co has a GF Score™ of 38/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Cosco Shipping Development Co's Sloan Ratio % compare to SPCX and GE?
Cosco Shipping Development Co's Sloan Ratio % of 1.69% can be compared against companies in the Aerospace & Defense 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 Aerospace & Defense company?
A good Sloan Ratio % depends on the Aerospace & Defense 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 Cosco Shipping Development Co and its competitors. Cosco Shipping Development Co's current Sloan Ratio % is 1.69%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cosco Shipping Development Co stock overvalued right now?
Based on GuruFocus' analysis, Cosco Shipping Development Co (CITAF) is currently considered Possible Value Trap. The stock's GF Value™ is $0.17, compared to a current price of $0.12 — trading 32.1% below its estimated fair value. The current Sloan Ratio % is 1.69%. Cosco Shipping Development Co's overall GF Score™ is 38/100 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 Cosco Shipping Development Co (CITAF), the current Sloan Ratio % is 1.69% 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.
Is Cosco Shipping Development Co (CITAF) Overvalued in 2026?
Based on GuruFocus' analysis, Cosco Shipping Development Co stock appears to be undervalued.
The current stock price of $0.12 is trading 32.1% below its estimated GF Value™ of $0.17.
GuruFocus considers Cosco Shipping Development Co to be Possible Value Trap.
Key valuation signals for CITAF:
Sloan Ratio %: 1.69%
GF Value™: $0.17 vs. price of $0.12 (32.1% below fair value)
No single metric tells the full story. See the CITAF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cosco Shipping Development Co Business Description
Cosco Shipping Development Co Ltd is a China-based company operating and managing container shipping. Its services include container transportation, vessel chartering, cargo canvassing and booking, customs clearance, depot services, container construction, sales, purchase, and vessel management. The operating business segments are the Shipping leasing and container leasing business segment, which derives maximum revenue, renders vessel chartering, container leasing, and finance lease services; the Container manufacturing segment, which manufactures and sells containers; the Investment management business segment, which focuses on equity or debt investment and insurance brokerage services. geographically , the company derives maximum revenue from Chinese Mainland.
38GF Score
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