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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 Jinmao Holdings Group has a Sloan Ratio of 1.26%, indicating the company is in the safe zone and there is no funny business with accruals.
China Jinmao Holdings Group (FRA:3F5) 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 Jinmao Holdings Group has a Sloan Ratio of 1.26%, indicating the company is in the safe zone and there is no funny business with accruals.
China Jinmao Holdings Group Sloan Ratio % Related Terms
China Jinmao Holdings Group 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.
China Jinmao Holdings Group Sloan Ratio % Competitor Comparison
For the Real Estate - Development subindustry, China Jinmao Holdings Group'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 Jinmao Holdings Group Sloan Ratio % vs Real Estate Industry
For the Real Estate industry and Real Estate sector, China Jinmao Holdings Group's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where China Jinmao Holdings Group's Sloan Ratio % falls into.
China Jinmao Holdings Group 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.
China Jinmao Holdings Group's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 131.626 (Jun. 2025 ) + 19.774 (Dec. 2025 ) = €151 Mil.
China Jinmao Holdings Group's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -980.696 (Jun. 2025 ) + 1040.959 (Dec. 2025 ) = €60 Mil.
China Jinmao Holdings Group's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -1454.141 (Jun. 2025 ) + 871.122 (Dec. 2025 ) = €-583 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 Jinmao Holdings Group (FRA:3F5) has a Sloan Ratio % of 1.26% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on China Jinmao Holdings Group and its competitors.
Is China Jinmao Holdings Group's Sloan Ratio % too high?
China Jinmao Holdings Group's current Sloan Ratio % is 1.26%. Overall, China Jinmao Holdings Group has a GF Score™ of 53/100, reflecting its overall financial health beyond just this single metric.
How does China Jinmao Holdings Group's Sloan Ratio % compare to competitors?
China Jinmao Holdings Group's Sloan Ratio % of 1.26% can be compared against companies in the Real Estate 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 Real Estate company?
A good Sloan Ratio % depends on the Real Estate 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 Jinmao Holdings Group and its competitors. China Jinmao Holdings Group's current Sloan Ratio % is 1.26%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Jinmao Holdings Group stock overvalued right now?
China Jinmao Holdings Group (FRA:3F5) has a current Sloan Ratio % of 1.26%. The stock's GF Value™ is €0.10, compared to a current price of €0.16 — trading 59% above its estimated fair value. The current Sloan Ratio % is 1.26%. China Jinmao Holdings Group's overall GF Score™ is 53/100 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 Jinmao Holdings Group (FRA:3F5), the current Sloan Ratio % is 1.26% 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 Jinmao Holdings Group (FRA:3F5) Overvalued in 2026?
Based on GuruFocus' analysis, China Jinmao Holdings Group stock appears to be overvalued.
The current stock price of €0.16 is trading 59% above its estimated GF Value™ of €0.10.
Key valuation signals for FRA:3F5:
Sloan Ratio %: 1.26%
GF Value™: €0.10 vs. price of €0.16 (59% above fair value)
No single metric tells the full story. See the FRA:3F5 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China Jinmao, formerly known as Franshion Properties, is a mid-cap real estate developer in China. It listed on the Hong Kong stock exchange in 2007. As the real estate arm of Sinochem, a leading government-controlled chemical-producing conglomerate, China Jinmao focuses on the development of high-end residential projects in wealthy cities of China with premium pricing. It also engages in a unique city operation model, in which it has opportunities to participate in large-scale primary and secondary land development through specific agreements with local government. Under the mixed ownership reform initiative, China Jinmao brought in Ping An as a long-term financial investor and second-largest shareholder.
53GF 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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