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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.
DKK Co's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
As of Mar. 2026, DKK Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
DKK Co (OTCPK:DNKGF) 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 Mar. 2026, DKK Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
DKK Co Sloan Ratio % Related Terms
DKK Co Sloan Ratio % Historical Data
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The historical data trend for DKK 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.
DNKGF vs CSCO, CIEN, MSI: Sloan Ratio % Comparison
For the Communication Equipment subindustry, DKK 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.
DKK Co Sloan Ratio % vs Hardware Industry
For the Hardware industry and Technology sector, DKK Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where DKK 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.
DKK Co's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
DKK Co's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -1.467 (Jun. 2025 ) + 2.401 (Sep. 2025 ) + 3.848 (Dec. 2025 ) + 7.31 (Mar. 2026 ) = $12.1 Mil.
DKK Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) = $0.0 Mil.
DKK Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) = $0.0 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.
DKK Co (DNKGF) has a Sloan Ratio % of 0.00% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on DKK Co and its competitors.
Is DKK Co's Sloan Ratio % too high?
DKK Co's current Sloan Ratio % is 0.00%. Overall, DKK Co has a GF Score™ of 68/100, reflecting its overall financial health beyond just this single metric.
How does DKK Co's Sloan Ratio % compare to CSCO and CIEN?
DKK Co's Sloan Ratio % of 0.00% can be compared against companies in the Hardware 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 Hardware company?
A good Sloan Ratio % depends on the Hardware 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 DKK Co and its competitors. DKK 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 DKK Co stock overvalued right now?
DKK Co (DNKGF) has a current Sloan Ratio % of 0.00%. The stock's GF Value™ is $14.08, compared to a current price of $14.00 — trading 0.6% below its estimated fair value. The current Sloan Ratio % is 0.00%. DKK 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 DKK Co (DNKGF), the current Sloan Ratio % is 0.00% as of Mar. 2026. 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 DKK Co (DNKGF) Overvalued in 2026?
Based on GuruFocus' analysis, DKK Co stock appears to be undervalued.
The current stock price of $14.00 is trading 0.6% below its estimated GF Value™ of $14.08.
Key valuation signals for DNKGF:
Sloan Ratio %: 0.00%
GF Value™: $14.08 vs. price of $14.00 (0.6% below fair value)
No single metric tells the full story. See the DNKGF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
DKK Co Ltd engages in the design, manufacture, and sale of telecommunications facilities and equipment. It operates through the following divisions: Telecommunication, and Radio Frequency. The Telecommunication segment develops, designs, manufactures and installs antennas, mobile communications towers, peripheral devices, steel structures and solar power panels. The Radio Frequency segment includes induction heating equipment, radio frequency-applied equipment, and vacuum furnaces.
68GF 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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