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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.
CLP Holdings's Sloan Ratio for the quarter that ended in Dec. 2025 was 0.24%.
As of Dec. 2025, CLP Holdings has a Sloan Ratio of 0.24%, indicating the company is in the safe zone and there is no funny business with accruals.
CLP Holdings (OTCPK:CLPHF) 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, CLP Holdings has a Sloan Ratio of 0.24%, indicating the company is in the safe zone and there is no funny business with accruals.
CLP Holdings Sloan Ratio % Related Terms
CLP Holdings Sloan Ratio % Historical Data
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The historical data trend for CLP 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 Utilities - Regulated Electric subindustry, CLP 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.
CLP Holdings Sloan Ratio % vs Utilities - Regulated Industry
For the Utilities - Regulated industry and Utilities sector, CLP Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where CLP 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.
CLP Holdings'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.
CLP Holdings's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 728.41 (Jun. 2025 ) + 636.181 (Dec. 2025 ) = $1,365 Mil.
CLP Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 1018.143 (Jun. 2025 ) + 2106.082 (Dec. 2025 ) = $3,124 Mil.
CLP Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -923.477 (Jun. 2025 ) + -909.932 (Dec. 2025 ) = $-1,833 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.
CLP Holdings (CLPHF) has a Sloan Ratio % of 0.24% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on CLP Holdings and its competitors.
Is CLP Holdings' Sloan Ratio % too high?
CLP Holdings' current Sloan Ratio % is 0.24%. Overall, CLP Holdings has a GF Score™ of 73/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does CLP Holdings' Sloan Ratio % compare to NEE and SO?
CLP Holdings' Sloan Ratio % of 0.24% can be compared against companies in the Utilities - Regulated 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 Utilities - Regulated company?
A good Sloan Ratio % depends on the Utilities - Regulated 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 CLP Holdings and its competitors. CLP Holdings's current Sloan Ratio % is 0.24%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CLP Holdings stock overvalued right now?
Based on GuruFocus' analysis, CLP Holdings (CLPHF) is currently considered Modestly Overvalued. The stock's GF Value™ is $8.07, compared to a current price of $9.98 — trading 23.6% above its estimated fair value. The current Sloan Ratio % is 0.24%. CLP Holdings' overall GF Score™ is 73/100 with 9 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 CLP Holdings (CLPHF), the current Sloan Ratio % is 0.24% 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 CLP Holdings (CLPHF) Overvalued in 2026?
Based on GuruFocus' analysis, CLP Holdings stock appears to be overvalued.
The current stock price of $9.98 is trading 23.6% above its estimated GF Value™ of $8.07.
GuruFocus considers CLP Holdings to be Modestly Overvalued.
Key valuation signals for CLPHF:
Sloan Ratio %: 0.24%
GF Value™: $8.07 vs. price of $9.98 (23.6% above fair value)
No single metric tells the full story. See the CLPHF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CLP Holdings is the larger of the two electric utility companies in Hong Kong, serving 80% of the territory's population. It generates, transmits, and distributes electricity to about 2.8 million customer accounts in Kowloon and the New Territories through its wholly owned network. The business is regulated by the Hong Kong government, with a permitted return on net fixed assets of 8% to December 2033. About 70% of group EBITDA is from Hong Kong, its highest-quality business. Besides Hong Kong, the company has expanded overseas, with generation and energy retail assets in Australia and generation assets in China, India, Taiwan, and Southeast Asia.
73GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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