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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.
Keytop Parking's Sloan Ratio for the quarter that ended in Dec. 2025 was 4.07%.
As of Dec. 2025, Keytop Parking has a Sloan Ratio of 4.07%, indicating the company is in the safe zone and there is no funny business with accruals.
Keytop Parking (FRA:E4F) 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, Keytop Parking has a Sloan Ratio of 4.07%, indicating the company is in the safe zone and there is no funny business with accruals.
Keytop Parking Sloan Ratio % Related Terms
Keytop Parking Sloan Ratio % Historical Data
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The historical data trend for Keytop Parking'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.
Keytop Parking Sloan Ratio % Chart
Keytop Parking Annual Data
Trend
Dec23
Dec24
Dec25
Sloan Ratio %
-5.80
5.91
4.07
Keytop Parking Semi-Annual Data
Dec23
Dec24
Dec25
Sloan Ratio %
0.00
5.91
4.07
FRA:E4F vs MSFT, ORCL, PLTR: Sloan Ratio % Comparison
For the Software - Infrastructure subindustry, Keytop Parking'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.
Keytop Parking Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, Keytop Parking's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Keytop Parking'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.
Keytop Parking'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.
Keytop Parking (FRA:E4F) has a Sloan Ratio % of 4.07% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Keytop Parking and its competitors.
Is Keytop Parking's Sloan Ratio % too high?
Keytop Parking's current Sloan Ratio % is 4.07%. Overall, Keytop Parking has a GF Score™ of 20/100, reflecting its overall financial health beyond just this single metric.
How does Keytop Parking's Sloan Ratio % compare to MSFT and ORCL?
Keytop Parking's Sloan Ratio % of 4.07% can be compared against companies in the Software 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 Software company?
A good Sloan Ratio % depends on the Software 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 Keytop Parking and its competitors. Keytop Parking's current Sloan Ratio % is 4.07%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Keytop Parking stock overvalued right now?
Keytop Parking (FRA:E4F) has a current Sloan Ratio % of 4.07%. The current Sloan Ratio % is 4.07%. Keytop Parking's overall GF Score™ is 20/100 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 Keytop Parking (FRA:E4F), the current Sloan Ratio % is 4.07% 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.
Keytop Parking Inc operates in the smart parking sector, providing smart parking systems, parking management services, and parking facility and platform operations. It also operates an online parking space rental platform that enables parking facility owners and individual space owners to list available parking spaces and allows users to search and rent parking spaces. The company's business portfolio includes various products and services covering smart parking systems, smart parking management services, and parking facility and platform operations. Its services are applied across various locations, including commercial complexes, office buildings, residential communities, public facilities, hotels, schools, hospitals, and logistics parks.
20GF Score
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