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 Dec. 2025, Cosmo Energy Holdings Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Cosmo Energy Holdings Co (OTCPK:CSGYY) 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, Cosmo Energy Holdings Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Cosmo Energy Holdings Co Sloan Ratio % Related Terms
Cosmo Energy Holdings 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 Oil & Gas Integrated subindustry, Cosmo Energy Holdings 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.
Cosmo Energy Holdings Co Sloan Ratio % vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, Cosmo Energy Holdings Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Cosmo Energy Holdings Co's Sloan Ratio % falls into.
Cosmo Energy Holdings 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.
Cosmo Energy Holdings Co's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Cosmo Energy Holdings Co's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 96.741 (Mar. 2025 ) + -14.015 (Jun. 2025 ) + 173.512 (Sep. 2025 ) + 72.296 (Dec. 2025 ) = $329 Mil.
Cosmo Energy Holdings Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 0 (Mar. 2025 ) + 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) = $0 Mil.
Cosmo Energy Holdings Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was 0 (Mar. 2025 ) + 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) = $0 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.
Cosmo Energy Holdings Co (CSGYY) 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 Cosmo Energy Holdings Co and its competitors.
Is Cosmo Energy Holdings Co's Sloan Ratio % too high?
Cosmo Energy Holdings Co's current Sloan Ratio % is 0.00%. Overall, Cosmo Energy Holdings Co has a GF Score™ of 68/100, reflecting its overall financial health beyond just this single metric.
How does Cosmo Energy Holdings Co's Sloan Ratio % compare to XOM and CVX?
Cosmo Energy Holdings Co's Sloan Ratio % of 0.00% can be compared against companies in the Oil & Gas 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 Oil & Gas company?
A good Sloan Ratio % depends on the Oil & Gas 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 Cosmo Energy Holdings Co and its competitors. Cosmo Energy Holdings Co'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 Cosmo Energy Holdings Co stock overvalued right now?
Cosmo Energy Holdings Co (CSGYY) has a current Sloan Ratio % of 0.00%. The stock's GF Value™ is $5.90, compared to a current price of $6.22 — trading 5.5% above its estimated fair value. The current Sloan Ratio % is 0.00%. Cosmo Energy Holdings Co's overall GF Score™ is 68/100 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 Cosmo Energy Holdings Co (CSGYY), 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 Cosmo Energy Holdings Co (CSGYY) Overvalued in 2026?
Based on GuruFocus' analysis, Cosmo Energy Holdings Co stock appears to be overvalued.
The current stock price of $6.22 is trading 5.5% above its estimated GF Value™ of $5.90.
Key valuation signals for CSGYY:
Sloan Ratio %: 0.00%
GF Value™: $5.90 vs. price of $6.22 (5.5% above fair value)
No single metric tells the full story. See the CSGYY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cosmo Energy Holdings Co Ltd is engaged in the oil, petrochemical, oil exploration and development, and renewable energy businesses. The group operates through four reportable segments: the Petroleum Business, which produces and sells gasoline, naphtha, kerosene, diesel, heavy oil, crude oil, lubricants, LPG, asphalt, and related products; the Petrochemical Business, which manufactures and sells petrochemical products such as ethylene, mixed xylene, paraxylene, benzene, toluene, and solvents; the Oil E&P Business, which develops, produces, and sells crude oil; and the Renewable Energy Business, which generates and supplies electricity produced from wind power. It generates the majority of its revenue from the Petroleum business segment.
68GF Score
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