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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 Mar. 2026, Huaxin Building Materials Group Co has a Sloan Ratio of 3.37%, indicating the company is in the safe zone and there is no funny business with accruals.
Huaxin Building Materials Group Co (FRA:RC0) 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 Mar. 2026, Huaxin Building Materials Group Co has a Sloan Ratio of 3.37%, indicating the company is in the safe zone and there is no funny business with accruals.
Huaxin Building Materials Group Co Sloan Ratio % Related Terms
Huaxin Building Materials Group Co 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.
Huaxin Building Materials Group Co Sloan Ratio % Chart
FRA:RC0 vs CRH, VMC, MLM: Sloan Ratio % Comparison
For the Building Materials subindustry, Huaxin Building Materials Group 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.
Huaxin Building Materials Group Co Sloan Ratio % vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Huaxin Building Materials Group Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Huaxin Building Materials Group Co's Sloan Ratio % falls into.
Huaxin Building Materials Group Co 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.
Huaxin Building Materials Group Co's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 104.997 (Jun. 2025 ) + 107.681 (Sep. 2025 ) + 103.007 (Dec. 2025 ) + 79.084 (Mar. 2026 ) = €395 Mil.
Huaxin Building Materials Group Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 208.884 (Jun. 2025 ) + 191.807 (Sep. 2025 ) + 420.326 (Dec. 2025 ) + 108.689 (Mar. 2026 ) = €930 Mil.
Huaxin Building Materials Group Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -35.236 (Jun. 2025 ) + -575.954 (Sep. 2025 ) + -217.234 (Dec. 2025 ) + -52.655 (Mar. 2026 ) = €-881 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.
Huaxin Building Materials Group Co (FRA:RC0) has a Sloan Ratio % of 3.37% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Huaxin Building Materials Group Co and its competitors.
Is Huaxin Building Materials Group Co's Sloan Ratio % too high?
Huaxin Building Materials Group Co's current Sloan Ratio % is 3.37%. Overall, Huaxin Building Materials Group Co has a GF Score™ of 77/100, reflecting its overall financial health beyond just this single metric.
How does Huaxin Building Materials Group Co's Sloan Ratio % compare to CRH and VMC?
Huaxin Building Materials Group Co's Sloan Ratio % of 3.37% can be compared against companies in the Building Materials 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 Building Materials company?
A good Sloan Ratio % depends on the Building Materials 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 Huaxin Building Materials Group Co and its competitors. Huaxin Building Materials Group Co's current Sloan Ratio % is 3.37%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Huaxin Building Materials Group Co stock overvalued right now?
Huaxin Building Materials Group Co (FRA:RC0) has a current Sloan Ratio % of 3.37%. The stock's GF Value™ is €1.05, compared to a current price of €1.53 — trading 45.7% above its estimated fair value. The current Sloan Ratio % is 3.37%. Huaxin Building Materials Group Co's overall GF Score™ is 77/100 with 5 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 Huaxin Building Materials Group Co (FRA:RC0), the current Sloan Ratio % is 3.37% as of Mar. 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 Huaxin Building Materials Group Co (FRA:RC0) Overvalued in 2026?
Based on GuruFocus' analysis, Huaxin Building Materials Group Co stock appears to be overvalued.
The current stock price of €1.53 is trading 45.7% above its estimated GF Value™ of €1.05.
Key valuation signals for FRA:RC0:
Sloan Ratio %: 3.37%
GF Value™: €1.05 vs. price of €1.53 (45.7% above fair value)
No single metric tells the full story. See the FRA:RC0 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Huaxin Building Materials Group Co Ltd is engaged in the manufacture and sale of cement, concrete, clinker, aggregates, and other building materials. Its business is divided into segments, with the Domestic segment generating the majority of revenue and covering the production and sale of cement, concrete, aggregates, clinker, and other construction materials within China. The Overseas segment includes similar activities outside China, focusing on the production and sale of these building materials in international markets.
77GF 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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