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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 Jun. 2026, Ganfeng Lithium Group Co has a Sloan Ratio of 3.67%, indicating the company is in the safe zone and there is no funny business with accruals.
Ganfeng Lithium Group Co (OTCPK:GNENF) 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, Ganfeng Lithium Group Co has a Sloan Ratio of 3.67%, indicating the company is in the safe zone and there is no funny business with accruals.
Ganfeng Lithium Group Co Sloan Ratio % Related Terms
Ganfeng Lithium Group 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 Chemicals subindustry, Ganfeng Lithium Group 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.
Ganfeng Lithium Group Co Sloan Ratio % vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, Ganfeng Lithium Group Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Ganfeng Lithium Group Co's Sloan Ratio % falls into.
Ganfeng Lithium Group 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.
Ganfeng Lithium Group Co's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Ganfeng Lithium Group Co's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 78.158 (Sep. 2025 ) + 225.389 (Dec. 2025 ) + 266.577 (Mar. 2026 ) + 357.137 (Jun. 2026 ) = $927 Mil.
Ganfeng Lithium Group Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -102.4 (Sep. 2025 ) + 479.036 (Dec. 2025 ) + 114.122 (Mar. 2026 ) + 79.948 (Jun. 2026 ) = $571 Mil.
Ganfeng Lithium Group Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -113.335 (Sep. 2025 ) + -201.417 (Dec. 2025 ) + -105.429 (Mar. 2026 ) + 115.053 (Jun. 2026 ) = $-305 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.
Ganfeng Lithium Group Co (GNENF) has a Sloan Ratio % of 3.67% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Ganfeng Lithium Group Co and its competitors.
Is Ganfeng Lithium Group Co's Sloan Ratio % too high?
Ganfeng Lithium Group Co's current Sloan Ratio % is 3.67%. Overall, Ganfeng Lithium Group Co has a GF Score™ of 89/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Ganfeng Lithium Group Co's Sloan Ratio % compare to DOW?
Ganfeng Lithium Group Co's Sloan Ratio % of 3.67% can be compared against companies in the Chemicals 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 Chemicals company?
A good Sloan Ratio % depends on the Chemicals 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 Ganfeng Lithium Group Co and its competitors. Ganfeng Lithium Group Co's current Sloan Ratio % is 3.67%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ganfeng Lithium Group Co stock overvalued right now?
Based on GuruFocus' analysis, Ganfeng Lithium Group Co (GNENF) is currently considered Modestly Undervalued. The stock's GF Value™ is $6.48, compared to a current price of $4.72 — trading 27.2% below its estimated fair value. The current Sloan Ratio % is 3.67%. Ganfeng Lithium Group Co's overall GF Score™ is 89/100 with 10 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 Ganfeng Lithium Group Co (GNENF), the current Sloan Ratio % is 3.67% 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 Ganfeng Lithium Group Co (GNENF) Overvalued in 2026?
Based on GuruFocus' analysis, Ganfeng Lithium Group Co stock appears to be undervalued.
The current stock price of $4.72 is trading 27.2% below its estimated GF Value™ of $6.48.
GuruFocus considers Ganfeng Lithium Group Co to be Modestly Undervalued.
Key valuation signals for GNENF:
Sloan Ratio %: 3.67%
GF Value™: $6.48 vs. price of $4.72 (27.2% below fair value)
No single metric tells the full story. See the GNENF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Ganfeng is the world's third largest and China's largest lithium compounds producer and the world's largest lithium metals producer in terms of production capacity. The company offers five major categories of more than 40 lithium compounds and metals products, which is one of the most comprehensive product offerings among the suppliers globally. Starting as a midstream manufacturer of lithium compounds and lithium metals, the firm has successfully expanded into a vertically integrated business model with operations along the critical stages of the industry value chain, including upstream lithium extraction, midstream lithium compounds and metals processing, and downstream lithium battery production and recycling.
89GF Score
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