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.
COSCO SHIPPING Ports's Sloan Ratio for the quarter that ended in Dec. 2025 was 0.00%.
As of Dec. 2025, COSCO SHIPPING Ports has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
COSCO SHIPPING Ports (OTCPK:CSPKY) 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, COSCO SHIPPING Ports has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
COSCO SHIPPING Ports Sloan Ratio % Related Terms
COSCO SHIPPING Ports Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for COSCO SHIPPING Ports'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.
COSCO SHIPPING Ports Sloan Ratio % Competitor Comparison
For the Marine Shipping subindustry, COSCO SHIPPING Ports'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 Ports Sloan Ratio % vs Transportation Industry
For the Transportation industry and Industrials sector, COSCO SHIPPING Ports's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where COSCO SHIPPING Ports'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.
COSCO SHIPPING Ports's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
COSCO SHIPPING Ports's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 83.914 (Mar. 2025 ) + 97.882 (Jun. 2025 ) + 82.502 (Sep. 2025 ) + 47.843 (Dec. 2025 ) = $312 Mil.
COSCO SHIPPING Ports'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.
COSCO SHIPPING Ports'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.
COSCO SHIPPING Ports (CSPKY) 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 COSCO SHIPPING Ports and its competitors.
Is COSCO SHIPPING Ports' Sloan Ratio % too high?
COSCO SHIPPING Ports' current Sloan Ratio % is 0.00%. Overall, COSCO SHIPPING Ports has a GF Score™ of 73/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does COSCO SHIPPING Ports' Sloan Ratio % compare to competitors?
COSCO SHIPPING Ports' Sloan Ratio % of 0.00% can be compared against companies in the Transportation 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 Transportation company?
A good Sloan Ratio % depends on the Transportation 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 Ports and its competitors. COSCO SHIPPING Ports'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 COSCO SHIPPING Ports stock overvalued right now?
Based on GuruFocus' analysis, COSCO SHIPPING Ports (CSPKY) is currently considered Modestly Undervalued. The stock's GF Value™ is $7.14, compared to a current price of $6.03 — trading 15.5% below its estimated fair value. The current Sloan Ratio % is 0.00%. COSCO SHIPPING Ports' overall GF Score™ is 73/100 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 COSCO SHIPPING Ports (CSPKY), 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 COSCO SHIPPING Ports (CSPKY) Overvalued in 2026?
Based on GuruFocus' analysis, COSCO SHIPPING Ports stock appears to be undervalued.
The current stock price of $6.03 is trading 15.5% below its estimated GF Value™ of $7.14.
GuruFocus considers COSCO SHIPPING Ports to be Modestly Undervalued.
Key valuation signals for CSPKY:
Sloan Ratio %: 0.00%
GF Value™: $7.14 vs. price of $6.03 (15.5% below fair value)
No single metric tells the full story. See the CSPKY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
COSCO SHIPPING Ports Ltd is a port operator and investor in China. The company's segment includes Terminals and related businesses and Others. It generates maximum revenue from the Terminals and related businesses segment. The company's geographical presence is in Mainland China (excluding Hong Kong), Europe, and Others.
73GF Score
Get the complete analysis for CSPKY
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
CSPKY has been successfully added to your 
