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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.
China Resources Land's Sloan Ratio for the quarter that ended in Dec. 2025 was 3.50%.
As of Dec. 2025, China Resources Land has a Sloan Ratio of 3.50%, indicating the company is in the safe zone and there is no funny business with accruals.
China Resources Land (FRA:CHZ) 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 Resources Land has a Sloan Ratio of 3.50%, indicating the company is in the safe zone and there is no funny business with accruals.
China Resources Land Sloan Ratio % Related Terms
China Resources Land Sloan Ratio % Historical Data
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The historical data trend for China Resources Land'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.
China Resources Land Sloan Ratio % Competitor Comparison
For the Real Estate - Development subindustry, China Resources Land'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 Resources Land Sloan Ratio % vs Real Estate Industry
For the Real Estate industry and Real Estate sector, China Resources Land's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where China Resources Land'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.
China Resources Land's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
China Resources Land's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 1434.452 (Jun. 2025 ) + 1641.452 (Dec. 2025 ) = €3,076 Mil.
China Resources Land's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -2278.059 (Jun. 2025 ) + 6991.347 (Dec. 2025 ) = €4,713 Mil.
China Resources Land's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -1707.42 (Jun. 2025 ) + -4506.734 (Dec. 2025 ) = €-6,214 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 Resources Land (FRA:CHZ) has a Sloan Ratio % of 3.50% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on China Resources Land and its competitors.
Is China Resources Land's Sloan Ratio % too high?
China Resources Land's current Sloan Ratio % is 3.50%. Overall, China Resources Land has a GF Score™ of 78/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does China Resources Land's Sloan Ratio % compare to competitors?
China Resources Land's Sloan Ratio % of 3.50% 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 Resources Land and its competitors. China Resources Land's current Sloan Ratio % is 3.50%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Resources Land stock overvalued right now?
Based on GuruFocus' analysis, China Resources Land (FRA:CHZ) is currently considered Fairly Valued. The stock's GF Value™ is €2.97, compared to a current price of €3.28 — trading 10.4% above its estimated fair value. The current Sloan Ratio % is 3.50%. China Resources Land's overall GF Score™ is 78/100 with 5 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 Resources Land (FRA:CHZ), the current Sloan Ratio % is 3.50% 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 Resources Land (FRA:CHZ) Overvalued in 2026?
Based on GuruFocus' analysis, China Resources Land stock appears to be overvalued.
The current stock price of €3.28 is trading 10.4% above its estimated GF Value™ of €2.97.
GuruFocus considers China Resources Land to be Fairly Valued.
Key valuation signals for FRA:CHZ:
Sloan Ratio %: 3.50%
GF Value™: €2.97 vs. price of €3.28 (10.4% above fair value)
No single metric tells the full story. See the FRA:CHZ stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China Resources Land, or CR Land, is a leading real estate developer with nationwide coverage in China. Aside from the core development business, CR Land differentiates itself from peers with a significant investment property portfolio with luxury-focused MixC malls, and it holds a 70% stake in the listed property management company China Resources Mixc Lifestyle Services. CR Land is a subsidiary of China Resources Holdings, or CR Holdings, a sizable state-owned conglomerate with a diverse presence in the utilities, consumer goods, medical, and property sectors. CR Holdings holds around 60% stake in CR Land.
78GF Score
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