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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.
Cyfuse Biomedical KK's Sloan Ratio for the quarter that ended in Jun. 2026 was 0.00%.
As of Jun. 2026, Cyfuse Biomedical KK has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Cyfuse Biomedical KK (FSE:4892) 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, Cyfuse Biomedical KK has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Cyfuse Biomedical KK Sloan Ratio % Related Terms
Cyfuse Biomedical KK Sloan Ratio % Historical Data
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The historical data trend for Cyfuse Biomedical KK'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.
For the Drug Manufacturers - Specialty & Generic subindustry, Cyfuse Biomedical KK'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.
Cyfuse Biomedical KK Sloan Ratio % vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Cyfuse Biomedical KK's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Cyfuse Biomedical KK'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.
Cyfuse Biomedical KK's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Cyfuse Biomedical KK's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was -234.662 (Sep. 2025 ) + -126.66 (Dec. 2025 ) + -224.146 (Mar. 2026 ) + 0 (Jun. 2026 ) = 円-585.5 Mil.
Cyfuse Biomedical KK's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) + 0 (Jun. 2026 ) = 円0.0 Mil.
Cyfuse Biomedical KK's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) + 0 (Jun. 2026 ) = 円0.0 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.
Cyfuse Biomedical KK (FSE:4892) has a Sloan Ratio % of 0.00% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Cyfuse Biomedical KK and its competitors.
Is Cyfuse Biomedical KK's Sloan Ratio % too high?
Cyfuse Biomedical KK's current Sloan Ratio % is 0.00%. Overall, Cyfuse Biomedical KK has a GF Score™ of 52/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Cyfuse Biomedical KK's Sloan Ratio % compare to ZTS?
Cyfuse Biomedical KK's Sloan Ratio % of 0.00% can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Sloan Ratio % depends on the Drug Manufacturers 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 Cyfuse Biomedical KK and its competitors. Cyfuse Biomedical KK'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 Cyfuse Biomedical KK stock overvalued right now?
Based on GuruFocus' analysis, Cyfuse Biomedical KK (FSE:4892) is currently considered Possible Value Trap. The stock's GF Value™ is 円2,202.02, compared to a current price of 円562.00 — trading 74.5% below its estimated fair value. The current Sloan Ratio % is 0.00%. Cyfuse Biomedical KK's 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 Cyfuse Biomedical KK (FSE:4892), the current Sloan Ratio % is 0.00% 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 Cyfuse Biomedical KK (FSE:4892) Overvalued in 2026?
Based on GuruFocus' analysis, Cyfuse Biomedical KK stock appears to be undervalued.
The current stock price of 円562.00 is trading 74.5% below its estimated GF Value™ of 円2,202.02.
GuruFocus considers Cyfuse Biomedical KK to be Possible Value Trap.
Key valuation signals for FSE:4892:
Sloan Ratio %: 0.00%
GF Value™: 円2,202.02 vs. price of 円562.00 (74.5% below fair value)
No single metric tells the full story. See the FSE:4892 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cyfuse Biomedical KK is engaged in the development, manufacturing, and sales of regenerative medicine-related products. The company focuses on delivering three-dimensional tissues and organs created solely from cells as new 3D cell products to medical fields, including regenerative medicine and drug discovery, through the practical application of three-dimensional cell stacking technology. It is engaged in multifaceted development in the following areas: regenerative medicine, drug discovery support, and the device domain, including the development and sales of 3D cell stacking system equipment, such as bio 3D printers equipped with the company's platform technology.
52GF Score
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