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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 Jun. 2026, China Everbright Greentech has a Sloan Ratio of -8.95%, indicating the company is in the safe zone and there is no funny business with accruals.
China Everbright Greentech (FRA:CK7) 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, China Everbright Greentech has a Sloan Ratio of -8.95%, indicating the company is in the safe zone and there is no funny business with accruals.
China Everbright Greentech Sloan Ratio % Related Terms
China Everbright Greentech 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 Everbright Greentech Sloan Ratio % Competitor Comparison
For the Utilities - Renewable subindustry, China Everbright Greentech'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 Everbright Greentech Sloan Ratio % vs Utilities - Independent Power Producers Industry
For the Utilities - Independent Power Producers industry and Utilities sector, China Everbright Greentech's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where China Everbright Greentech's Sloan Ratio % falls into.
China Everbright Greentech 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 Everbright Greentech's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was -4.739 (Dec. 2025 ) + 28.938 (Jun. 2026 ) = €24.2 Mil.
China Everbright Greentech's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 290.772 (Dec. 2025 ) + 112.39 (Jun. 2026 ) = €403.2 Mil.
China Everbright Greentech's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -21.64 (Dec. 2025 ) + -4.788 (Jun. 2026 ) = €-26.4 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 Everbright Greentech (FRA:CK7) has a Sloan Ratio % of -8.95% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on China Everbright Greentech and its competitors.
Is China Everbright Greentech's Sloan Ratio % too high?
China Everbright Greentech's current Sloan Ratio % is -8.95%. Overall, China Everbright Greentech has a GF Score™ of 56/100, reflecting its overall financial health beyond just this single metric.
How does China Everbright Greentech's Sloan Ratio % compare to competitors?
China Everbright Greentech's Sloan Ratio % of -8.95% can be compared against companies in the Utilities - Independent Power Producers 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 an Utilities - Independent Power Producers company?
A good Sloan Ratio % depends on the Utilities - Independent Power Producers 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 Everbright Greentech and its competitors. China Everbright Greentech's current Sloan Ratio % is -8.95%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Everbright Greentech stock overvalued right now?
China Everbright Greentech (FRA:CK7) has a current Sloan Ratio % of -8.95%. The stock's GF Value™ is €0.08, compared to a current price of €0.08 — trading 1.3% above its estimated fair value. The current Sloan Ratio % is -8.95%. China Everbright Greentech's overall GF Score™ is 56/100 with 6 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 Everbright Greentech (FRA:CK7), the current Sloan Ratio % is -8.95% 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 China Everbright Greentech (FRA:CK7) Overvalued in 2026?
Based on GuruFocus' analysis, China Everbright Greentech stock appears to be overvalued.
The current stock price of €0.08 is trading 1.3% above its estimated GF Value™ of €0.08.
Key valuation signals for FRA:CK7:
Sloan Ratio %: -8.95%
GF Value™: €0.08 vs. price of €0.08 (1.3% above fair value)
No single metric tells the full story. See the FRA:CK7 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China Everbright Greentech Ltd is an investment holding company. It operates in the following segments: Integrated biomass utilization project construction and operation; Hazardous and solid waste treatment project construction and operation; Environmental remediation project operation; Solar energy, and wind power project operation. The company derives the majority of its revenue from the integrated biomass utilization segment, which engages in the construction and operation of biomass direct combustion power generation projects, biomass heat supply projects, biomass electricity, and heat cogeneration projects, waste-to-energy projects, and integrated biomass and waste-to-energy projects. Its geographical segments are Mainland China, which generates key revenue, Hong Kong, and Germany.
56GF 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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