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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.
Zijin Gold International Co (FRA:6LU) 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, Zijin Gold International Co has a Sloan Ratio of 32.52%, indicating earnings are more likely to be made up of accruals.
Zijin Gold International Co Sloan Ratio % Related Terms
Zijin Gold International 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.
For the Gold subindustry, Zijin Gold International 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.
Zijin Gold International Co Sloan Ratio % vs Metals & Mining Industry
For the Metals & Mining industry and Basic Materials sector, Zijin Gold International Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Zijin Gold International Co's Sloan Ratio % falls into.
Zijin Gold International 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.
Zijin Gold International Co's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 451.037 (Jun. 2025 ) + 923.455 (Dec. 2025 ) = €1,374 Mil.
Zijin Gold International Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 361.923 (Jun. 2025 ) + 1695.213 (Dec. 2025 ) = €2,057 Mil.
Zijin Gold International Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -2658.776 (Jun. 2025 ) + -1514.56 (Dec. 2025 ) = €-4,173 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.
Zijin Gold International Co (FRA:6LU) has a Sloan Ratio % of 32.52% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Zijin Gold International Co and its competitors.
Is Zijin Gold International Co's Sloan Ratio % too high?
Zijin Gold International Co's current Sloan Ratio % is 32.52%. Overall, Zijin Gold International Co has a GF Score™ of 31/100, reflecting its overall financial health beyond just this single metric.
How does Zijin Gold International Co's Sloan Ratio % compare to NEM and AU?
Zijin Gold International Co's Sloan Ratio % of 32.52% can be compared against companies in the Metals & Mining 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 Metals & Mining company?
A good Sloan Ratio % depends on the Metals & Mining 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 Zijin Gold International Co and its competitors. Zijin Gold International Co's current Sloan Ratio % is 32.52%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Zijin Gold International Co stock overvalued right now?
Zijin Gold International Co (FRA:6LU) has a current Sloan Ratio % of 32.52%. The current Sloan Ratio % is 32.52%. Zijin Gold International Co's overall GF Score™ is 31/100 with 1 warning sign 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 Zijin Gold International Co (FRA:6LU), the current Sloan Ratio % is 32.52% 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.
Zijin Gold International Co Ltd is an international gold mining and development company, principally engaged in the exploration, mining, processing, smelting, and sale of gold. Its principal products include gold bullion, gold dore, and gold concentrates, with key operations located outside Mainland China. The company holds interests in several gold mines across key mineralisation belts in South America, Oceania, Central Asia, and Africa, such as the Taldybulak Levoberezhny Gold Mine in Kyrgyzstan, Raygorodok Gold Mine in Kazakhstan, Jilau and Taror Gold Mines in Tajikistan, Porgera Gold Mine in Papua New Guinea, and Norton Gold Fields in Australia, among others. Geographically, it derives maximum revenue from Colombia, followed by Suriname, Australia, Tajikistan, and other countries.
31GF Score
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