Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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 Motor Bus Co's Sloan Ratio for the quarter that ended in Dec. 2025 was -0.78%.
As of Dec. 2025, China Motor Bus Co has a Sloan Ratio of -0.78%, indicating the company is in the safe zone and there is no funny business with accruals.
China Motor Bus Co (OTCPK:CMBUF) 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 Motor Bus Co has a Sloan Ratio of -0.78%, indicating the company is in the safe zone and there is no funny business with accruals.
China Motor Bus Co Sloan Ratio % Related Terms
China Motor Bus Co Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for China Motor Bus 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 Motor Bus Co Sloan Ratio % Competitor Comparison
For the Real Estate - Diversified subindustry, China Motor Bus 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 Motor Bus Co Sloan Ratio % vs Real Estate Industry
For the Real Estate industry and Real Estate sector, China Motor Bus Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where China Motor Bus 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 Motor Bus Co's Sloan Ratio for the fiscal year that ended in Jun. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
China Motor Bus Co's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -19.15 (Jun. 2025 ) + -8.277 (Dec. 2025 ) = $-27.43 Mil.
China Motor Bus Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -10.848 (Jun. 2025 ) + -1.522 (Dec. 2025 ) = $-12.37 Mil.
China Motor Bus Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -11.557 (Jun. 2025 ) + 3.307 (Dec. 2025 ) = $-8.25 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 Motor Bus Co (CMBUF) has a Sloan Ratio % of -0.78% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on China Motor Bus Co and its competitors.
Is China Motor Bus Co's Sloan Ratio % too high?
China Motor Bus Co's current Sloan Ratio % is -0.78%. Overall, China Motor Bus Co has a GF Score™ of 57/100, reflecting its overall financial health beyond just this single metric.
How does China Motor Bus Co's Sloan Ratio % compare to competitors?
China Motor Bus Co's Sloan Ratio % of -0.78% can be compared against companies in the Real Estate 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 Real Estate company?
A good Sloan Ratio % depends on the Real Estate 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 Motor Bus Co and its competitors. China Motor Bus Co's current Sloan Ratio % is -0.78%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Motor Bus Co stock overvalued right now?
China Motor Bus Co (CMBUF) has a current Sloan Ratio % of -0.78%. The stock's GF Value™ is $4.86, compared to a current price of $9.03 — trading 85.8% above its estimated fair value. The current Sloan Ratio % is -0.78%. China Motor Bus Co's overall GF Score™ is 57/100 with 5 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 Motor Bus Co (CMBUF), the current Sloan Ratio % is -0.78% 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 Motor Bus Co (CMBUF) Overvalued in 2026?
Based on GuruFocus' analysis, China Motor Bus Co stock appears to be overvalued.
The current stock price of $9.03 is trading 85.8% above its estimated GF Value™ of $4.86.
Key valuation signals for CMBUF:
Sloan Ratio %: -0.78%
GF Value™: $4.86 vs. price of $9.03 (85.8% above fair value)
No single metric tells the full story. See the CMBUF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China Motor Bus Co Ltd is engaged in property development and investment. The company operates in two segments that include property development & investment and treasury management. Property development and investment segment encompass activities relating to the development, construction, sale, and marketing of the group's trading properties in Hong Kong and property leasing. The Treasury management segment includes activities for managing the group's listed investments, financial assets, and other treasury operations. Its geographical segments include Hong Kong and the United Kingdom, of which the majority of the revenue is derived from Hong Kong.
57GF Score
Get the complete analysis for CMBUF
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
CMBUF has been successfully added to your 
