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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.
Tongda Group Holdings's Sloan Ratio for the quarter that ended in Dec. 2025 was 2.89%.
As of Dec. 2025, Tongda Group Holdings has a Sloan Ratio of 2.89%, indicating the company is in the safe zone and there is no funny business with accruals.
Tongda Group Holdings (FRA:TJC0) 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, Tongda Group Holdings has a Sloan Ratio of 2.89%, indicating the company is in the safe zone and there is no funny business with accruals.
Tongda Group Holdings Sloan Ratio % Related Terms
Tongda Group Holdings Sloan Ratio % Historical Data
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The historical data trend for Tongda Group Holdings'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:TJC0 vs APH, GLW, TEL: Sloan Ratio % Comparison
For the Electronic Components subindustry, Tongda Group Holdings'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.
Tongda Group Holdings Sloan Ratio % vs Hardware Industry
For the Hardware industry and Technology sector, Tongda Group Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Tongda Group Holdings'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.
Tongda Group Holdings'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.
Tongda Group Holdings's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 7.006 (Jun. 2025 ) + 6.249 (Dec. 2025 ) = €13.3 Mil.
Tongda Group Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 0.482 (Jun. 2025 ) + 21.511 (Dec. 2025 ) = €22.0 Mil.
Tongda Group Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -8.114 (Jun. 2025 ) + -23.036 (Dec. 2025 ) = €-31.2 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.
Tongda Group Holdings (FRA:TJC0) has a Sloan Ratio % of 2.89% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Tongda Group Holdings and its competitors.
Is Tongda Group Holdings' Sloan Ratio % too high?
Tongda Group Holdings' current Sloan Ratio % is 2.89%. Overall, Tongda Group Holdings has a GF Score™ of 48/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Tongda Group Holdings' Sloan Ratio % compare to APH and GLW?
Tongda Group Holdings' Sloan Ratio % of 2.89% can be compared against companies in the Hardware 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 Hardware company?
A good Sloan Ratio % depends on the Hardware 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 Tongda Group Holdings and its competitors. Tongda Group Holdings's current Sloan Ratio % is 2.89%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tongda Group Holdings stock overvalued right now?
Based on GuruFocus' analysis, Tongda Group Holdings (FRA:TJC0) is currently considered Possible Value Trap. The stock's GF Value™ is €0.42, compared to a current price of €0.24 — trading 43.8% below its estimated fair value. The current Sloan Ratio % is 2.89%. Tongda Group Holdings' overall GF Score™ is 48/100 with 4 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 Tongda Group Holdings (FRA:TJC0), the current Sloan Ratio % is 2.89% 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 Tongda Group Holdings (FRA:TJC0) Overvalued in 2026?
Based on GuruFocus' analysis, Tongda Group Holdings stock appears to be undervalued.
The current stock price of €0.24 is trading 43.8% below its estimated GF Value™ of €0.42.
GuruFocus considers Tongda Group Holdings to be Possible Value Trap.
Key valuation signals for FRA:TJC0:
Sloan Ratio %: 2.89%
GF Value™: €0.42 vs. price of €0.24 (43.8% below fair value)
No single metric tells the full story. See the FRA:TJC0 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Tongda Group Holdings Ltd is a one-stop solution provider for precision structural parts, offering comprehensive services spanning product design, research and development (R&D), to manufacturing. The group maintains a diversified product portfolio, covering household and sports goods, smartphone casings, network communications equipment, and smart household appliance panels. Its segments are Consumer Electronics Structural Parts: consists of manufacturing of components of handset casings and high-precision components, panels for smart electrical appliances, network communications facilities and other electrical consumer products; and Household and Sporting Goods: consists of durable household goods, household utensils and sports goods.
48GF 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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