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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 Dec. 2025, Shenzhen Pagoda Industrial (Group) has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Shenzhen Pagoda Industrial (Group) (FRA:D0V) 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, Shenzhen Pagoda Industrial (Group) has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Shenzhen Pagoda Industrial (Group) Sloan Ratio % Related Terms
Shenzhen Pagoda Industrial (Group) 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.
Shenzhen Pagoda Industrial (Group) Sloan Ratio % Chart
FRA:D0V vs CASY, WSM, ULTA: Sloan Ratio % Comparison
For the Specialty Retail subindustry, Shenzhen Pagoda Industrial (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.
Shenzhen Pagoda Industrial (Group) Sloan Ratio % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Shenzhen Pagoda Industrial (Group)'s Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Shenzhen Pagoda Industrial (Group)'s Sloan Ratio % falls into.
Shenzhen Pagoda Industrial (Group) 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.
Shenzhen Pagoda Industrial (Group) (FRA:D0V) has a Sloan Ratio % of 0.00% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Shenzhen Pagoda Industrial (Group) and its competitors.
Is Shenzhen Pagoda Industrial (Group)'s Sloan Ratio % too high?
Shenzhen Pagoda Industrial (Group)'s current Sloan Ratio % is 0.00%. Overall, Shenzhen Pagoda Industrial (Group) has a GF Score™ of 78/100, reflecting its overall financial health beyond just this single metric.
How does Shenzhen Pagoda Industrial (Group)'s Sloan Ratio % compare to CASY and WSM?
Shenzhen Pagoda Industrial (Group)'s Sloan Ratio % of 0.00% can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Sloan Ratio % depends on the Retail - Cyclical 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 Shenzhen Pagoda Industrial (Group) and its competitors. Shenzhen Pagoda Industrial (Group)'s current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shenzhen Pagoda Industrial (Group) stock overvalued right now?
Shenzhen Pagoda Industrial (Group) (FRA:D0V) has a current Sloan Ratio % of 0.00%. The stock's GF Value™ is €0.21, compared to a current price of €0.14 — trading 33.3% below its estimated fair value. The current Sloan Ratio % is 0.00%. Shenzhen Pagoda Industrial (Group)'s overall GF Score™ is 78/100 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 Shenzhen Pagoda Industrial (Group) (FRA:D0V), the current Sloan Ratio % is 0.00% 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 Shenzhen Pagoda Industrial (Group) (FRA:D0V) Overvalued in 2026?
Based on GuruFocus' analysis, Shenzhen Pagoda Industrial (Group) stock appears to be undervalued.
The current stock price of €0.14 is trading 33.3% below its estimated GF Value™ of €0.21.
Key valuation signals for FRA:D0V:
Sloan Ratio %: 0.00%
GF Value™: €0.21 vs. price of €0.14 (33.3% below fair value)
No single metric tells the full story. See the FRA:D0V stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Shenzhen Pagoda Industrial (Group) Corp Ltd is principally engaged in operating a franchised retail network and trading of fruits. The group has three reportable segments which include Operation of franchised and self-owned retail networks(Franchising). Sales of fruit and other food products trading of fruits(Trading), and others. The majority of its revenue derives from the Franchising segment which includes the operation of franchised and self-owned retail networks.
78GF 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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