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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.
Beijing Jingkelong Co's Sloan Ratio for the quarter that ended in Dec. 2025 was 0.00%.
As of Dec. 2025, Beijing Jingkelong Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Beijing Jingkelong Co (FRA:G2M) 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, Beijing Jingkelong Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Beijing Jingkelong Co Sloan Ratio % Related Terms
Beijing Jingkelong Co Sloan Ratio % Historical Data
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The historical data trend for Beijing Jingkelong Co'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.
FRA:G2M vs CASY, WSM, ULTA: Sloan Ratio % Comparison
For the Specialty Retail subindustry, Beijing Jingkelong Co'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.
Beijing Jingkelong Co Sloan Ratio % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Beijing Jingkelong Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Beijing Jingkelong Co'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.
Beijing Jingkelong Co'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.
Beijing Jingkelong Co's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -13.168 (Jun. 2025 ) + -2.442 (Dec. 2025 ) = €-16 Mil.
Beijing Jingkelong Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 88.433 (Jun. 2025 ) + 0 (Dec. 2025 ) = €88 Mil.
Beijing Jingkelong Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -1.209 (Jun. 2025 ) + 0.859 (Dec. 2025 ) = €-0 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.
Beijing Jingkelong Co (FRA:G2M) 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 Beijing Jingkelong Co and its competitors.
Is Beijing Jingkelong Co's Sloan Ratio % too high?
Beijing Jingkelong Co's current Sloan Ratio % is 0.00%. Overall, Beijing Jingkelong Co has a GF Score™ of 38/100, reflecting its overall financial health beyond just this single metric.
How does Beijing Jingkelong Co's Sloan Ratio % compare to CASY and WSM?
Beijing Jingkelong Co'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 Beijing Jingkelong Co and its competitors. Beijing Jingkelong Co'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 Beijing Jingkelong Co stock overvalued right now?
Beijing Jingkelong Co (FRA:G2M) has a current Sloan Ratio % of 0.00%. The stock's GF Value™ is €0.03, compared to a current price of €0.03 — trading 6.7% below its estimated fair value. The current Sloan Ratio % is 0.00%. Beijing Jingkelong Co's overall GF Score™ is 38/100 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 Beijing Jingkelong Co (FRA:G2M), 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 Beijing Jingkelong Co (FRA:G2M) Overvalued in 2026?
Based on GuruFocus' analysis, Beijing Jingkelong Co stock appears to be undervalued.
The current stock price of €0.03 is trading 6.7% below its estimated GF Value™ of €0.03.
Key valuation signals for FRA:G2M:
Sloan Ratio %: 0.00%
GF Value™: €0.03 vs. price of €0.03 (6.7% below fair value)
No single metric tells the full story. See the FRA:G2M stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Beijing Jingkelong Co Ltd is engaged in the retail and wholesale distribution of daily consumer products in the region covering Beijing City and certain parts of its periphery. It operates in three reporting segments including Retail segment which mainly engages in the sale of food, non-staple food, daily necessities, tobacco and liquor, hardware and household appliances and other commodities; the Commodity Wholesale segment, which is mainly engaged in the wholesale business of food, nonstaple food, beverages, wine, daily necessities and other commodities; and the Other segment, which is engaged in the sale of plastic packaging products, hotel room services, school training services and others. Maximum revenue for the company is generated from the Commodity Wholesale segment.
38GF 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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