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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.
Tai Kam Holdings's Sloan Ratio for the quarter that ended in Oct. 2025 was 0.00%.
As of Oct. 2025, Tai Kam Holdings has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Tai Kam Holdings (HKSE:08321) 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 Oct. 2025, Tai Kam Holdings has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Tai Kam Holdings Sloan Ratio % Related Terms
Tai Kam Holdings Sloan Ratio % Historical Data
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The historical data trend for Tai Kam Holdings'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.
HKSE:08321 vs PWR, FIX, EME: Sloan Ratio % Comparison
For the Engineering & Construction subindustry, Tai Kam Holdings'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.
Tai Kam Holdings Sloan Ratio % vs Construction Industry
For the Construction industry and Industrials sector, Tai Kam Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Tai Kam Holdings'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.
Tai Kam Holdings's Sloan Ratio for the fiscal year that ended in Apr. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Tai Kam Holdings's Net Income for the trailing twelve months (TTM) ended in Oct. 2025 was -3.891 (Apr. 2025 ) + 31.348 (Oct. 2025 ) = HK$27.46 Mil.
Tai Kam Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Oct. 2025 was -3.866 (Apr. 2025 ) + -0.493 (Oct. 2025 ) = HK$-4.36 Mil.
Tai Kam Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Oct. 2025 was -0.009 (Apr. 2025 ) + 0 (Oct. 2025 ) = HK$-0.01 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.
Tai Kam Holdings (HKSE:08321) has a Sloan Ratio % of 0.00% as of Oct. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Tai Kam Holdings and its competitors.
Is Tai Kam Holdings' Sloan Ratio % too high?
Tai Kam Holdings' current Sloan Ratio % is 0.00%. Overall, Tai Kam Holdings has a GF Score™ of 31/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tai Kam Holdings' Sloan Ratio % compare to PWR and FIX?
Tai Kam Holdings' Sloan Ratio % of 0.00% can be compared against companies in the Construction 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 Construction company?
A good Sloan Ratio % depends on the Construction 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 Tai Kam Holdings and its competitors. Tai Kam Holdings'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 Tai Kam Holdings stock overvalued right now?
Based on GuruFocus' analysis, Tai Kam Holdings (HKSE:08321) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.18, compared to a current price of HK$1.82 — trading 911.1% above its estimated fair value. The current Sloan Ratio % is 0.00%. Tai Kam Holdings' overall GF Score™ is 31/100 with 4 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 Tai Kam Holdings (HKSE:08321), the current Sloan Ratio % is 0.00% as of Oct. 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 Tai Kam Holdings (HKSE:08321) Overvalued in 2026?
Based on GuruFocus' analysis, Tai Kam Holdings stock appears to be overvalued.
The current stock price of HK$1.82 is trading 911.1% above its estimated GF Value™ of HK$0.18.
GuruFocus considers Tai Kam Holdings to be Significantly Overvalued.
Key valuation signals for HKSE:08321:
Sloan Ratio %: 0.00%
GF Value™: HK$0.18 vs. price of HK$1.82 (911.1% above fair value)
No single metric tells the full story. See the HKSE:08321 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Tai Kam Holdings Ltd is an investment holding company. Along with its subsidiaries, it is principally engaged in the construction business, mainly site formation works and renovation works in Hong Kong. Site formation works generally include piling works, landslip preventive and remedial works for improving or maintaining the stability of slopes and/or retaining walls. Renovation works refer to the fitting-out work for premises in Hong Kong. The group considers its business of undertaking site formation works and renovation works as a main contractor in Hong Kong as a single operating segment.
31GF Score
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