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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.
Daieisangyo Co's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
As of Mar. 2026, Daieisangyo Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Daieisangyo Co (FSE:2974) 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, Daieisangyo Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Daieisangyo Co Sloan Ratio % Related Terms
Daieisangyo Co Sloan Ratio % Historical Data
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The historical data trend for Daieisangyo 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.
FSE:2974 vs CBRE, BEKE, JLL: Sloan Ratio % Comparison
For the Real Estate Services subindustry, Daieisangyo 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.
Daieisangyo Co Sloan Ratio % vs Real Estate Industry
For the Real Estate industry and Real Estate sector, Daieisangyo Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Daieisangyo 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.
Daieisangyo Co's Sloan Ratio for the fiscal year that ended in Sep. 2025 is calculated as
Daieisangyo Co's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -90.453 (Jun. 2025 ) + 960.097 (Sep. 2025 ) + -404.57 (Dec. 2025 ) + -426.836 (Mar. 2026 ) = 円38 Mil.
Daieisangyo Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + -7149.422 (Mar. 2026 ) = 円-7,149 Mil.
Daieisangyo Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + -267.045 (Mar. 2026 ) = 円-267 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.
Daieisangyo Co (FSE:2974) has a Sloan Ratio % of 0.00% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Daieisangyo Co and its competitors.
Is Daieisangyo Co's Sloan Ratio % too high?
Daieisangyo Co's current Sloan Ratio % is 0.00%. Overall, Daieisangyo Co has a GF Score™ of 41/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Daieisangyo Co's Sloan Ratio % compare to CBRE and BEKE?
Daieisangyo Co's Sloan Ratio % of 0.00% 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 Daieisangyo Co and its competitors. Daieisangyo 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 Daieisangyo Co stock overvalued right now?
Based on GuruFocus' analysis, Daieisangyo Co (FSE:2974) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,238.52, compared to a current price of 円904.00 — trading 27% below its estimated fair value. The current Sloan Ratio % is 0.00%. Daieisangyo Co's overall GF Score™ is 41/100 with 8 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 Daieisangyo Co (FSE:2974), the current Sloan Ratio % is 0.00% 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 Daieisangyo Co (FSE:2974) Overvalued in 2026?
Based on GuruFocus' analysis, Daieisangyo Co stock appears to be undervalued.
The current stock price of 円904.00 is trading 27% below its estimated GF Value™ of 円1,238.52.
GuruFocus considers Daieisangyo Co to be Modestly Undervalued.
Key valuation signals for FSE:2974:
Sloan Ratio %: 0.00%
GF Value™: 円1,238.52 vs. price of 円904.00 (27% below fair value)
No single metric tells the full story. See the FSE:2974 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Daieisangyo Co Ltd is a Japanese-based company engaged in the real estate business. It is mainly involved in the sale of newly built condominiums, custom housing, second home sales, the sale of newly built detached homes, and other related services. The company operates in two segments, which include the Condominium Business and, Housing Business. The Condominium Business consists of the condominium sales business, which sells newly built condominiums, and the sale of condominiums for sale. The Housing Business is a new condominium sales and condominium management business.
41GF Score
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