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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 Dec. 2025, Yue Da International Holdings has a Sloan Ratio of 5.71%, indicating the company is in the safe zone and there is no funny business with accruals.
Yue Da International Holdings (FRA:YDAB) 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, Yue Da International Holdings has a Sloan Ratio of 5.71%, indicating the company is in the safe zone and there is no funny business with accruals.
Yue Da International Holdings Sloan Ratio % Related Terms
Yue Da International Holdings 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.
FRA:YDAB vs CTAS, CPRT, GPN: Sloan Ratio % Comparison
For the Specialty Business Services subindustry, Yue Da International 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.
Yue Da International Holdings Sloan Ratio % vs Business Services Industry
For the Business Services industry and Industrials sector, Yue Da International Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Yue Da International Holdings's Sloan Ratio % falls into.
Yue Da International Holdings 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.
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Yue Da International Holdings's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 1.854 (Jun. 2025 ) + 0.398 (Dec. 2025 ) = €2.25 Mil.
Yue Da International Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 3.687 (Jun. 2025 ) + -7.128 (Dec. 2025 ) = €-3.44 Mil.
Yue Da International Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -0.054 (Jun. 2025 ) + -0.041 (Dec. 2025 ) = €-0.10 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.
Yue Da International Holdings (FRA:YDAB) has a Sloan Ratio % of 5.71% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Yue Da International Holdings and its competitors.
Is Yue Da International Holdings' Sloan Ratio % too high?
Yue Da International Holdings' current Sloan Ratio % is 5.71%. Overall, Yue Da International Holdings has a GF Score™ of 52/100, reflecting its overall financial health beyond just this single metric.
How does Yue Da International Holdings' Sloan Ratio % compare to CTAS and CPRT?
Yue Da International Holdings' Sloan Ratio % of 5.71% can be compared against companies in the Business Services 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 Business Services company?
A good Sloan Ratio % depends on the Business Services 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 Yue Da International Holdings and its competitors. Yue Da International Holdings's current Sloan Ratio % is 5.71%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yue Da International Holdings stock overvalued right now?
Yue Da International Holdings (FRA:YDAB) has a current Sloan Ratio % of 5.71%. The stock's GF Value™ is €0.01, compared to a current price of €0.02 — trading 85% above its estimated fair value. The current Sloan Ratio % is 5.71%. Yue Da International Holdings' overall GF Score™ is 52/100 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 Yue Da International Holdings (FRA:YDAB), the current Sloan Ratio % is 5.71% 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 Yue Da International Holdings (FRA:YDAB) Overvalued in 2026?
Based on GuruFocus' analysis, Yue Da International Holdings stock appears to be overvalued.
The current stock price of €0.02 is trading 85% above its estimated GF Value™ of €0.01.
Key valuation signals for FRA:YDAB:
Sloan Ratio %: 5.71%
GF Value™: €0.01 vs. price of €0.02 (85% above fair value)
No single metric tells the full story. See the FRA:YDAB stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
AddressNo. 168 - 200 Connaught Road Central, 33rd Floor, China Merchants Tower, Office No. 3321-3323 and 3325, Shun Tak Centre, Sheung Wan, Hong Kong, HKG
Yue Da International Holdings Ltd is an investment holding company. The company is principally engaged in the Factoring business bifurcated as traditional factoring business and communication factoring business. The company generates the majority of its revenue from the traditional factoring business that focuses on group-controlled and joint-stock companies, various high-quality central and state-owned enterprises, and listed companies, using accounts receivable and payable as the business carrier. Geographically, the company derives the majority of its revenue from the PRC.
52GF Score
Get the complete analysis for FRA:YDAB
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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