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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, Fubon Financial Holdings Co has a Sloan Ratio of 1.01%, indicating the company is in the safe zone and there is no funny business with accruals.
Fubon Financial Holdings Co (OTCPK:FUIZF) 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, Fubon Financial Holdings Co has a Sloan Ratio of 1.01%, indicating the company is in the safe zone and there is no funny business with accruals.
Fubon Financial Holdings Co Sloan Ratio % Related Terms
Fubon Financial Holdings 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.
For the Insurance - Life subindustry, Fubon Financial Holdings 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.
Fubon Financial Holdings Co Sloan Ratio % vs Insurance Industry
For the Insurance industry and Financial Services sector, Fubon Financial Holdings Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Fubon Financial Holdings Co's Sloan Ratio % falls into.
Fubon Financial Holdings 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.
Fubon Financial Holdings Co's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 1244.968 (Mar. 2025 ) + 348.571 (Jun. 2025 ) + 1301.36 (Sep. 2025 ) + 958.105 (Dec. 2025 ) = $3,853 Mil.
Fubon Financial Holdings Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 345.05 (Mar. 2025 ) + 857.729 (Jun. 2025 ) + -913.401 (Sep. 2025 ) + 170.935 (Dec. 2025 ) = $460 Mil.
Fubon Financial Holdings Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -83.426 (Mar. 2025 ) + -240.519 (Jun. 2025 ) + -277.214 (Sep. 2025 ) + -155.603 (Dec. 2025 ) = $-757 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.
Fubon Financial Holdings Co (FUIZF) has a Sloan Ratio % of 1.01% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Fubon Financial Holdings Co and its competitors.
Is Fubon Financial Holdings Co's Sloan Ratio % too high?
Fubon Financial Holdings Co's current Sloan Ratio % is 1.01%. Overall, Fubon Financial Holdings Co has a GF Score™ of 65/100, reflecting its overall financial health beyond just this single metric.
How does Fubon Financial Holdings Co's Sloan Ratio % compare to AFL and MET?
Fubon Financial Holdings Co's Sloan Ratio % of 1.01% can be compared against companies in the Insurance 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 an Insurance company?
A good Sloan Ratio % depends on the Insurance 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 Fubon Financial Holdings Co and its competitors. Fubon Financial Holdings Co's current Sloan Ratio % is 1.01%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fubon Financial Holdings Co stock overvalued right now?
Fubon Financial Holdings Co (FUIZF) has a current Sloan Ratio % of 1.01%. The stock's GF Value™ is $17.99, compared to a current price of $15.93 — trading 11.5% below its estimated fair value. The current Sloan Ratio % is 1.01%. Fubon Financial Holdings Co's overall GF Score™ is 65/100 with 7 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 Fubon Financial Holdings Co (FUIZF), the current Sloan Ratio % is 1.01% 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 Fubon Financial Holdings Co (FUIZF) Overvalued in 2026?
Based on GuruFocus' analysis, Fubon Financial Holdings Co stock appears to be undervalued.
The current stock price of $15.93 is trading 11.5% below its estimated GF Value™ of $17.99.
Key valuation signals for FUIZF:
Sloan Ratio %: 1.01%
GF Value™: $17.99 vs. price of $15.93 (11.5% below fair value)
No single metric tells the full story. See the FUIZF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Fubon Financial Holdings Co Ltd is a full-service financial holding company. Along with its subsidiaries, the company operates in the following reportable segments: Bank business, Insurance business, Life insurance business, Securities business, and Others. It generates maximum revenue from the Life Insurance business segment, which provides a variety of life and property insurance services. In addition to its reportable businesses, the group is also engaged in financial holding, venture capital, and asset management businesses. Geographically, it generates maximum revenue from Taiwan, followed by other Asian regions, and other markets.
65GF 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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