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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, Liu Chong Hing Investment has a Sloan Ratio of -3.76%, indicating the company is in the safe zone and there is no funny business with accruals.
Liu Chong Hing Investment (FRA:LIW) 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, Liu Chong Hing Investment has a Sloan Ratio of -3.76%, indicating the company is in the safe zone and there is no funny business with accruals.
Liu Chong Hing Investment Sloan Ratio % Related Terms
Liu Chong Hing Investment 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.
Liu Chong Hing Investment Sloan Ratio % Competitor Comparison
For the Real Estate - Development subindustry, Liu Chong Hing Investment'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.
Liu Chong Hing Investment Sloan Ratio % vs Real Estate Industry
For the Real Estate industry and Real Estate sector, Liu Chong Hing Investment's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Liu Chong Hing Investment's Sloan Ratio % falls into.
Liu Chong Hing Investment 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.
Liu Chong Hing Investment'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.
Liu Chong Hing Investment's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was -0.5 (Dec. 2025 ) + -29.834 (Jun. 2026 ) = €-30.3 Mil.
Liu Chong Hing Investment's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 21.427 (Dec. 2025 ) + -15.931 (Jun. 2026 ) = €5.5 Mil.
Liu Chong Hing Investment's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 3.61 (Dec. 2025 ) + 18.095 (Jun. 2026 ) = €21.7 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.
Liu Chong Hing Investment (FRA:LIW) has a Sloan Ratio % of -3.76% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Liu Chong Hing Investment and its competitors.
Is Liu Chong Hing Investment's Sloan Ratio % too high?
Liu Chong Hing Investment's current Sloan Ratio % is -3.76%. Overall, Liu Chong Hing Investment has a GF Score™ of 66/100, reflecting its overall financial health beyond just this single metric.
How does Liu Chong Hing Investment's Sloan Ratio % compare to competitors?
Liu Chong Hing Investment's Sloan Ratio % of -3.76% can be compared against companies in the Real Estate 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 Real Estate company?
A good Sloan Ratio % depends on the Real Estate 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 Liu Chong Hing Investment and its competitors. Liu Chong Hing Investment's current Sloan Ratio % is -3.76%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Liu Chong Hing Investment stock overvalued right now?
Liu Chong Hing Investment (FRA:LIW) has a current Sloan Ratio % of -3.76%. The stock's GF Value™ is €0.53, compared to a current price of €0.46 — trading 13.7% below its estimated fair value. The current Sloan Ratio % is -3.76%. Liu Chong Hing Investment's overall GF Score™ is 66/100 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 Liu Chong Hing Investment (FRA:LIW), the current Sloan Ratio % is -3.76% 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 Liu Chong Hing Investment (FRA:LIW) Overvalued in 2026?
Based on GuruFocus' analysis, Liu Chong Hing Investment stock appears to be undervalued.
The current stock price of €0.46 is trading 13.7% below its estimated GF Value™ of €0.53.
Key valuation signals for FRA:LIW:
Sloan Ratio %: -3.76%
GF Value™: €0.53 vs. price of €0.46 (13.7% below fair value)
No single metric tells the full story. See the FRA:LIW stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Liu Chong Hing Investment Ltd principal activities of the Company are property investment and investment holding. It has six operating segments the Property investment includes investment and letting of properties; Property development includes development and sale of properties; Property management includes provision of property management services; Treasury investment includes dealings and investments in securities and other financial instruments; Trading and manufacturing includes manufacture and sale of magnetic products; and Hotel operation includes management and operation of hotel and food & beverage business. The company generates majority of revenue from Property development segment.
66GF 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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