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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, Yunnan Water Investment Co has a Sloan Ratio of -4.34%, indicating the company is in the safe zone and there is no funny business with accruals.
Yunnan Water Investment Co (FRA:2WI) 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, Yunnan Water Investment Co has a Sloan Ratio of -4.34%, indicating the company is in the safe zone and there is no funny business with accruals.
Yunnan Water Investment Co Sloan Ratio % Related Terms
Yunnan Water Investment 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.
FRA:2WI vs AWK, WTRG, AWR: Sloan Ratio % Comparison
For the Utilities - Regulated Water subindustry, Yunnan Water Investment 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.
Yunnan Water Investment Co Sloan Ratio % vs Utilities - Regulated Industry
For the Utilities - Regulated industry and Utilities sector, Yunnan Water Investment Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Yunnan Water Investment Co's Sloan Ratio % falls into.
Yunnan Water Investment 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.
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Yunnan Water Investment Co's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -105.704 (Jun. 2025 ) + -118.88 (Dec. 2025 ) = €-224.6 Mil.
Yunnan Water Investment Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 2.882 (Jun. 2025 ) + -19.868 (Dec. 2025 ) = €-17.0 Mil.
Yunnan Water Investment Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -8.61 (Jun. 2025 ) + 24.797 (Dec. 2025 ) = €16.2 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.
Yunnan Water Investment Co (FRA:2WI) has a Sloan Ratio % of -4.34% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Yunnan Water Investment Co and its competitors.
Is Yunnan Water Investment Co's Sloan Ratio % too high?
Yunnan Water Investment Co's current Sloan Ratio % is -4.34%. Overall, Yunnan Water Investment Co has a GF Score™ of 24/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Yunnan Water Investment Co's Sloan Ratio % compare to AWK and WTRG?
Yunnan Water Investment Co's Sloan Ratio % of -4.34% can be compared against companies in the Utilities - Regulated 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 Utilities - Regulated company?
A good Sloan Ratio % depends on the Utilities - Regulated 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 Yunnan Water Investment Co and its competitors. Yunnan Water Investment Co's current Sloan Ratio % is -4.34%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yunnan Water Investment Co stock overvalued right now?
Based on GuruFocus' analysis, Yunnan Water Investment Co (FRA:2WI) is currently considered Modestly Undervalued. The stock's GF Value™ is €0.01, compared to a current price of €0.01 — trading 10% below its estimated fair value. The current Sloan Ratio % is -4.34%. Yunnan Water Investment Co's overall GF Score™ is 24/100 with 4 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 Yunnan Water Investment Co (FRA:2WI), the current Sloan Ratio % is -4.34% 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 Yunnan Water Investment Co (FRA:2WI) Overvalued in 2026?
Based on GuruFocus' analysis, Yunnan Water Investment Co stock appears to be undervalued.
The current stock price of €0.01 is trading 10% below its estimated GF Value™ of €0.01.
GuruFocus considers Yunnan Water Investment Co to be Modestly Undervalued.
Key valuation signals for FRA:2WI:
Sloan Ratio %: -4.34%
GF Value™: €0.01 vs. price of €0.01 (10% below fair value)
No single metric tells the full story. See the FRA:2WI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Yunnan Water Investment Co Ltd is an investment holding company engaged in developing, designing, constructing, operating, and maintaining municipal water supply, wastewater treatment, and solid waste treatment facilities. The Group is organized into five business segments: Wastewater treatment project construction and operation, Water supply project construction and operation, Construction and sales of equipment, Solid waste treatment project construction and operation, and Others, including operation and maintenance services and other businesses. The company operates in Mainland China, Indonesia, Thailand, and Hong Kong, of which Mainland China accounts for the majority of the revenue.
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