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.
GLG Life Tech's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
Warning Sign:
When sloan ratio (229.58)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Mar. 2026, GLG Life Tech has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
GLG Life Tech (OTCPK:GLGLF) 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, GLG Life Tech has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
GLG Life Tech Sloan Ratio % Related Terms
GLG Life Tech Sloan Ratio % Historical Data
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The historical data trend for GLG Life Tech'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 Farm Products subindustry, GLG Life Tech'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.
GLG Life Tech Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, GLG Life Tech's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where GLG Life Tech'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.
GLG Life Tech's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
GLG Life Tech's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 20.629 (Jun. 2025 ) + -3.637 (Sep. 2025 ) + -5.328 (Dec. 2025 ) + -4.023 (Mar. 2026 ) = $7.64 Mil.
GLG Life Tech's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 3.44 (Jun. 2025 ) + -0.133 (Sep. 2025 ) + -2.843 (Dec. 2025 ) + 0.548 (Mar. 2026 ) = $1.01 Mil.
GLG Life Tech's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -3.175 (Jun. 2025 ) + -0.097 (Sep. 2025 ) + 2.897 (Dec. 2025 ) + 0 (Mar. 2026 ) = $-0.38 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.
GLG Life Tech (GLGLF) 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 GLG Life Tech and its competitors.
Is GLG Life Tech's Sloan Ratio % too high?
GLG Life Tech's current Sloan Ratio % is 0.00%.
How does GLG Life Tech's Sloan Ratio % compare to ADM and TSN?
GLG Life Tech's Sloan Ratio % of 0.00% can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Sloan Ratio % depends on the Consumer Packaged Goods 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 GLG Life Tech and its competitors. GLG Life Tech'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 GLG Life Tech stock overvalued right now?
GLG Life Tech (GLGLF) has a current Sloan Ratio % of 0.00%. The current Sloan Ratio % is 0.00%. 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 GLG Life Tech (GLGLF), 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.
GLG Life Tech Corp is a supplier of stevia extract, an all-natural sweetener extracted from the stevia plant, and monk fruit extract, an all-natural sweetener extracted from monk fruit (also known as luo han guo). The company specializes in the research and development and, through its long-term contractual relationship with a Chinese firm, produces these extracts for distribution to the food and beverage industry globally. Furthermore, it has expanded its product offerings through the supply of ingredients complementary to the natural high-intensity sweetener market under its Naturals+ product line. GLG has only one reportable segment: the Natural Sweeteners Products segment. Geographically, the company generates maximum revenue from North America and the rest from other markets.
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