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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.
As of Dec. 2025, China Energy Engineering has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
China Energy Engineering (FRA:2E5) 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 Energy Engineering has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
China Energy Engineering Sloan Ratio % Related Terms
China Energy Engineering 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.
FRA:2E5 vs PWR, FIX, EME: Sloan Ratio % Comparison
For the Engineering & Construction subindustry, China Energy Engineering'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 Energy Engineering Sloan Ratio % vs Construction Industry
For the Construction industry and Industrials sector, China Energy Engineering's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where China Energy Engineering's Sloan Ratio % falls into.
China Energy Engineering 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.
China Energy Engineering's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
China Energy Engineering's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 628.546 (Dec. 2024 ) + 0 (Jun. 2025 ) + 42.374 (Sep. 2025 ) + 325.46 (Dec. 2025 ) = €996 Mil.
China Energy Engineering's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 3088.447 (Dec. 2024 ) + 0 (Jun. 2025 ) + 513.179 (Sep. 2025 ) + 2505.055 (Dec. 2025 ) = €6,107 Mil.
China Energy Engineering's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -1370.5 (Dec. 2024 ) + 0 (Jun. 2025 ) + -1562.268 (Sep. 2025 ) + -682.293 (Dec. 2025 ) = €-3,615 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 Energy Engineering (FRA:2E5) 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 China Energy Engineering and its competitors.
Is China Energy Engineering's Sloan Ratio % too high?
China Energy Engineering's current Sloan Ratio % is 0.00%. Overall, China Energy Engineering has a GF Score™ of 43/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does China Energy Engineering's Sloan Ratio % compare to PWR and FIX?
China Energy Engineering's Sloan Ratio % of 0.00% can be compared against companies in the Construction 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 Construction company?
A good Sloan Ratio % depends on the Construction 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 Energy Engineering and its competitors. China Energy Engineering'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 China Energy Engineering stock overvalued right now?
Based on GuruFocus' analysis, China Energy Engineering (FRA:2E5) is currently considered Modestly Undervalued. The stock's GF Value™ is €0.14, compared to a current price of €0.12 — trading 15% below its estimated fair value. The current Sloan Ratio % is 0.00%. China Energy Engineering's overall GF Score™ is 43/100 with 7 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 Energy Engineering (FRA:2E5), 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 China Energy Engineering (FRA:2E5) Overvalued in 2026?
Based on GuruFocus' analysis, China Energy Engineering stock appears to be undervalued.
The current stock price of €0.12 is trading 15% below its estimated GF Value™ of €0.14.
GuruFocus considers China Energy Engineering to be Modestly Undervalued.
Key valuation signals for FRA:2E5:
Sloan Ratio %: 0.00%
GF Value™: €0.14 vs. price of €0.12 (15% below fair value)
No single metric tells the full story. See the FRA:2E5 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China Energy Engineering Corporation Ltd focused on two core main businesses of energy power and water conservancy, coordinately expanded nine related diversified businesses of green transportation, green buildings and municipal administration, digital infrastructure (artificial intelligence), new materials, civil explosives, ecological and environmental protection, highend equipment, urban development and operation (real estate), and industrial finance, comprehensively constructed a new coordinated development layout of 2+9 businesses, formed five business sectors of survey, design and consulting services, construction and contracting, industrial manufacturing, investment and operation, and others, and has the integrated service capabilities covering the whole industry chain.
43GF 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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