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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.
CMOC Group's Sloan Ratio for the quarter that ended in Dec. 2025 was 0.00%.
As of Dec. 2025, CMOC Group has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
CMOC Group (OTCPK:CMCLF) 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, CMOC Group has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
CMOC Group Sloan Ratio % Related Terms
CMOC Group Sloan Ratio % Historical Data
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The historical data trend for CMOC Group'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 Other Industrial Metals & Mining subindustry, CMOC Group'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.
CMOC Group Sloan Ratio % vs Metals & Mining Industry
For the Metals & Mining industry and Basic Materials sector, CMOC Group's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where CMOC Group'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.
CMOC Group's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
CMOC Group's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 544.332 (Mar. 2025 ) + 658.074 (Jun. 2025 ) + 787.309 (Sep. 2025 ) + 860.276 (Dec. 2025 ) = $2,850 Mil.
CMOC Group's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 181.237 (Mar. 2025 ) + 0 (Jun. 2025 ) + 541.236 (Sep. 2025 ) + 706.909 (Dec. 2025 ) = $1,429 Mil.
CMOC Group's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -104.084 (Mar. 2025 ) + -215.388 (Jun. 2025 ) + -72.088 (Sep. 2025 ) + -789.689 (Dec. 2025 ) = $-1,181 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.
CMOC Group (CMCLF) has a Sloan Ratio % of 0.00% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on CMOC Group and its competitors.
Is CMOC Group's Sloan Ratio % too high?
CMOC Group's current Sloan Ratio % is 0.00%. Overall, CMOC Group has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does CMOC Group's Sloan Ratio % compare to competitors?
CMOC Group's Sloan Ratio % of 0.00% can be compared against companies in the Metals & Mining 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 Metals & Mining company?
A good Sloan Ratio % depends on the Metals & Mining 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 CMOC Group and its competitors. CMOC Group's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CMOC Group stock overvalued right now?
Based on GuruFocus' analysis, CMOC Group (CMCLF) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.94, compared to a current price of $2.11 — trading 124.5% above its estimated fair value. The current Sloan Ratio % is 0.00%. CMOC Group's overall GF Score™ is 68/100 with 1 warning sign 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 CMOC Group (CMCLF), the current Sloan Ratio % is 0.00% 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 CMOC Group (CMCLF) Overvalued in 2026?
Based on GuruFocus' analysis, CMOC Group stock appears to be overvalued.
The current stock price of $2.11 is trading 124.5% above its estimated GF Value™ of $0.94.
GuruFocus considers CMOC Group to be Significantly Overvalued.
Key valuation signals for CMCLF:
Sloan Ratio %: 0.00%
GF Value™: $0.94 vs. price of $2.11 (124.5% above fair value)
No single metric tells the full story. See the CMCLF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CMOC Group Ltd is engaged in the mining and processing smelting, deep processing, trade, research and development of molybdenum, tungsten, copper, gold, and other precious and base metals. The company has both upstream and downstream operations including molybdenum mining, processing, roasting, molybdenum chemical products, and molybdenum metal processing. The company has operating segments, namely Molybdenum Tungsten related products, Niobium and Phosphorus related products, Copper and Cobalt related products, metal trading and others. It derives a majority of its revenue from China.
68GF Score
Get the complete analysis for CMCLF
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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