Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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 Feb. 2026, China Maple Leaf Educational Systems has a Sloan Ratio of -0.40%, indicating the company is in the safe zone and there is no funny business with accruals.
China Maple Leaf Educational Systems (FRA:CML1) 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 Feb. 2026, China Maple Leaf Educational Systems has a Sloan Ratio of -0.40%, indicating the company is in the safe zone and there is no funny business with accruals.
China Maple Leaf Educational Systems Sloan Ratio % Related Terms
China Maple Leaf Educational Systems 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 Maple Leaf Educational Systems Sloan Ratio % Chart
FRA:CML1 vs EDU, TAL, LAUR: Sloan Ratio % Comparison
For the Education & Training Services subindustry, China Maple Leaf Educational Systems'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 Maple Leaf Educational Systems Sloan Ratio % vs Education Industry
For the Education industry and Consumer Defensive sector, China Maple Leaf Educational Systems's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where China Maple Leaf Educational Systems's Sloan Ratio % falls into.
China Maple Leaf Educational Systems 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 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 Maple Leaf Educational Systems (FRA:CML1) has a Sloan Ratio % of -0.40% as of Feb. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on China Maple Leaf Educational Systems and its competitors.
Is China Maple Leaf Educational Systems' Sloan Ratio % too high?
China Maple Leaf Educational Systems' current Sloan Ratio % is -0.40%. Overall, China Maple Leaf Educational Systems has a GF Score™ of 48/100, reflecting its overall financial health beyond just this single metric.
How does China Maple Leaf Educational Systems' Sloan Ratio % compare to EDU and TAL?
China Maple Leaf Educational Systems' Sloan Ratio % of -0.40% can be compared against companies in the Education 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 Education company?
A good Sloan Ratio % depends on the Education 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 Maple Leaf Educational Systems and its competitors. China Maple Leaf Educational Systems's current Sloan Ratio % is -0.40%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Maple Leaf Educational Systems stock overvalued right now?
China Maple Leaf Educational Systems (FRA:CML1) has a current Sloan Ratio % of -0.40%. The stock's GF Value™ is €0.02, compared to a current price of €0.01 — trading 42.5% below its estimated fair value. The current Sloan Ratio % is -0.40%. China Maple Leaf Educational Systems' overall GF Score™ is 48/100 with 3 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 Maple Leaf Educational Systems (FRA:CML1), the current Sloan Ratio % is -0.40% as of Feb. 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 Maple Leaf Educational Systems (FRA:CML1) Overvalued in 2026?
Based on GuruFocus' analysis, China Maple Leaf Educational Systems stock appears to be undervalued.
The current stock price of €0.01 is trading 42.5% below its estimated GF Value™ of €0.02.
Key valuation signals for FRA:CML1:
Sloan Ratio %: -0.40%
GF Value™: €0.02 vs. price of €0.01 (42.5% below fair value)
No single metric tells the full story. See the FRA:CML1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China Maple Leaf Educational Systems Ltd is mainly engaged in international school education in the PRC and other Asia Pacific countries. It operates international K-12 schools under three principal brands: "Maple Leaf" in China, delivering the World School Program; CIS in Singapore, offering the IB program; and KIS in Malaysia, providing the A-Level program. The company's reportable segments are as follows: (i) PRC Segment, (ii) Overseas Segment, including Singapore, Malaysia and other Asia Pacific countries. The majority of the company's revenue is derived from the Overseas Segment, mainly from Singapore. Revenue is generated from tuition and boarding fees, educational programs, textbook and materials sales, catering services, extracurricular activities, and related offerings.
48GF Score
Get the complete analysis for FRA:CML1
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
FRA:CML1 has been successfully added to your 
