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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.
Guming Holdings's Sloan Ratio for the quarter that ended in Jun. 2026 was 10.33%.
As of Jun. 2026, Guming Holdings has a Sloan Ratio of 10.33%, indicating there is a warning stage of accrual build up.
Guming Holdings (FRA:AY3) 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, Guming Holdings has a Sloan Ratio of 10.33%, indicating there is a warning stage of accrual build up.
Guming Holdings Sloan Ratio % Related Terms
Guming Holdings Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Guming Holdings'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.
Guming Holdings Sloan Ratio % Chart
Guming Holdings Annual Data
Trend
Dec21
Dec22
Dec23
Dec24
Dec25
Sloan Ratio %
-0.45
-22.62
-0.43
28.01
6.69
Guming Holdings Semi-Annual Data
Jun25
Dec25
Jun26
Sloan Ratio %
10.40
7.00
10.33
FRA:AY3 vs MCD, SBUX, CMG: Sloan Ratio % Comparison
For the Restaurants subindustry, Guming Holdings'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.
Guming Holdings Sloan Ratio % vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Guming Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Guming Holdings'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.
Guming Holdings's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Guming Holdings (FRA:AY3) has a Sloan Ratio % of 10.33% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Guming Holdings and its competitors.
Is Guming Holdings' Sloan Ratio % too high?
Guming Holdings' current Sloan Ratio % is 10.33%. Overall, Guming Holdings has a GF Score™ of 30/100, reflecting its overall financial health beyond just this single metric.
How does Guming Holdings' Sloan Ratio % compare to MCD and SBUX?
Guming Holdings' Sloan Ratio % of 10.33% can be compared against companies in the Restaurants 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 Restaurants company?
A good Sloan Ratio % depends on the Restaurants 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 Guming Holdings and its competitors. Guming Holdings's current Sloan Ratio % is 10.33%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Guming Holdings stock overvalued right now?
Guming Holdings (FRA:AY3) has a current Sloan Ratio % of 10.33%. The current Sloan Ratio % is 10.33%. Guming Holdings' overall GF Score™ is 30/100 with 2 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 Guming Holdings (FRA:AY3), the current Sloan Ratio % is 10.33% 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.
Guming Holdings Ltd is a company in China. It operates under a franchise model under the Good Me brand. The Good Me stores offer three categories of beverages: Fruit tea beverages, Milk tea beverages, Coffee beverages, and others. It is principally engaged in the operation of a franchised retail network and the trading of ingredients and other related products of freshly-made beverages and equipment. The geographic revenue is generated from Chinese mainland.
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