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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.
Nisshin Oillio Group's Sloan Ratio for the quarter that ended in Jun. 2026 was 2.66%.
As of Jun. 2026, Nisshin Oillio Group has a Sloan Ratio of 2.66%, indicating the company is in the safe zone and there is no funny business with accruals.
Nisshin Oillio Group (FRA:8WC) 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 Jun. 2026, Nisshin Oillio Group has a Sloan Ratio of 2.66%, indicating the company is in the safe zone and there is no funny business with accruals.
Nisshin Oillio Group Sloan Ratio % Related Terms
Nisshin Oillio Group Sloan Ratio % Historical Data
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The historical data trend for Nisshin Oillio Group'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.
For the Packaged Foods subindustry, Nisshin Oillio 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.
Nisshin Oillio Group Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Nisshin Oillio Group's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Nisshin Oillio Group'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.
Nisshin Oillio Group's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Nisshin Oillio Group's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 10.769 (Sep. 2025 ) + 22.348 (Dec. 2025 ) + 7.632 (Mar. 2026 ) + 18.567 (Jun. 2026 ) = €59 Mil.
Nisshin Oillio Group's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 42.15 (Sep. 2025 ) + 5.844 (Dec. 2025 ) + 65.005 (Mar. 2026 ) + -20.37 (Jun. 2026 ) = €93 Mil.
Nisshin Oillio Group's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -24.264 (Sep. 2025 ) + -20.562 (Dec. 2025 ) + -31.164 (Mar. 2026 ) + -22.168 (Jun. 2026 ) = €-98 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.
Nisshin Oillio Group (FRA:8WC) has a Sloan Ratio % of 2.66% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Nisshin Oillio Group and its competitors.
Is Nisshin Oillio Group's Sloan Ratio % too high?
Nisshin Oillio Group's current Sloan Ratio % is 2.66%. Overall, Nisshin Oillio Group has a GF Score™ of 83/100, reflecting its overall financial health beyond just this single metric.
How does Nisshin Oillio Group's Sloan Ratio % compare to KHC and GIS?
Nisshin Oillio Group's Sloan Ratio % of 2.66% can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Sloan Ratio % depends on the Consumer Packaged Goods 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 Nisshin Oillio Group and its competitors. Nisshin Oillio Group's current Sloan Ratio % is 2.66%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nisshin Oillio Group stock overvalued right now?
Nisshin Oillio Group (FRA:8WC) has a current Sloan Ratio % of 2.66%. The stock's GF Value™ is €9.99, compared to a current price of €10.80 — trading 8.1% above its estimated fair value. The current Sloan Ratio % is 2.66%. Nisshin Oillio Group's overall GF Score™ is 83/100 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 Nisshin Oillio Group (FRA:8WC), the current Sloan Ratio % is 2.66% as of Jun. 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 Nisshin Oillio Group (FRA:8WC) Overvalued in 2026?
Based on GuruFocus' analysis, Nisshin Oillio Group stock appears to be overvalued.
The current stock price of €10.80 is trading 8.1% above its estimated GF Value™ of €9.99.
Key valuation signals for FRA:8WC:
Sloan Ratio %: 2.66%
GF Value™: €9.99 vs. price of €10.80 (8.1% above fair value)
No single metric tells the full story. See the FRA:8WC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Nisshin Oillio Group Ltd is a Japanese company engaged in the manufacture of oil products. The company operates five reporting segments. The oils and meals business produces edible oils for household, commercial use, and food processing. The processed oils and fats business manufactures processed oil and fat products. The healthy foods business supplies dressings and healthcare products. The fine chemicals business provides raw materials for cosmetics, food ingredients, and chemical products. Finally the soy foods and materials business produces soy food ingredients and soy protein. The oils and meals business accounts for more than half of group revenue.
83GF Score
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