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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 Mar. 2026, Vinacomin Machinery JSC has a Sloan Ratio of 6.21%, indicating the company is in the safe zone and there is no funny business with accruals.
Vinacomin Machinery JSC (HSTC:CTT) 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, Vinacomin Machinery JSC has a Sloan Ratio of 6.21%, indicating the company is in the safe zone and there is no funny business with accruals.
Vinacomin Machinery JSC Sloan Ratio % Related Terms
Vinacomin Machinery JSC 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.
HSTC:CTT vs GEV, ETN, PH: Sloan Ratio % Comparison
For the Specialty Industrial Machinery subindustry, Vinacomin Machinery JSC'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.
Vinacomin Machinery JSC Sloan Ratio % vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Vinacomin Machinery JSC's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Vinacomin Machinery JSC'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.
Vinacomin Machinery JSC's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Vinacomin Machinery JSC's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 3767.721 (Jun. 2025 ) + 4684.724 (Sep. 2025 ) + 4230.648 (Dec. 2025 ) + 5956.102 (Mar. 2026 ) = ₫18,639 Mil.
Vinacomin Machinery JSC's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 36297.353 (Jun. 2025 ) + -5254.874 (Sep. 2025 ) + -11726.951 (Dec. 2025 ) + -25430.032 (Mar. 2026 ) = ₫-6,115 Mil.
Vinacomin Machinery JSC's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -1400.718 (Jun. 2025 ) + -1202.347 (Sep. 2025 ) + -8127.145 (Dec. 2025 ) + -2878.098 (Mar. 2026 ) = ₫-13,608 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.
Vinacomin Machinery JSC (HSTC:CTT) has a Sloan Ratio % of 6.21% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Vinacomin Machinery JSC and its competitors.
Is Vinacomin Machinery JSC's Sloan Ratio % too high?
Vinacomin Machinery JSC's current Sloan Ratio % is 6.21%. Overall, Vinacomin Machinery JSC has a GF Score™ of 73/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Vinacomin Machinery JSC's Sloan Ratio % compare to GEV and ETN?
Vinacomin Machinery JSC's Sloan Ratio % of 6.21% can be compared against companies in the Industrial Products 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 Industrial Products company?
A good Sloan Ratio % depends on the Industrial Products 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 Vinacomin Machinery JSC and its competitors. Vinacomin Machinery JSC's current Sloan Ratio % is 6.21%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vinacomin Machinery JSC stock overvalued right now?
Based on GuruFocus' analysis, Vinacomin Machinery JSC (HSTC:CTT) is currently considered Modestly Undervalued. The stock's GF Value™ is ₫17,634.99, compared to a current price of ₫15,600.00 — trading 11.5% below its estimated fair value. The current Sloan Ratio % is 6.21%. Vinacomin Machinery JSC's overall GF Score™ is 73/100 with 2 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 Vinacomin Machinery JSC (HSTC:CTT), the current Sloan Ratio % is 6.21% 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.
Is Vinacomin Machinery JSC (HSTC:CTT) Overvalued in 2026?
Based on GuruFocus' analysis, Vinacomin Machinery JSC stock appears to be undervalued.
The current stock price of ₫15,600.00 is trading 11.5% below its estimated GF Value™ of ₫17,634.99.
GuruFocus considers Vinacomin Machinery JSC to be Modestly Undervalued.
Key valuation signals for HSTC:CTT:
Sloan Ratio %: 6.21%
GF Value™: ₫17,634.99 vs. price of ₫15,600.00 (11.5% below fair value)
No single metric tells the full story. See the HSTC:CTT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Vinacomin Machinery JSC is a Vietnam based Manufacturing mechanical products. Business activities includes Manufacture of machinery for mining, quarrying and construction; Manufacture of bearings, gears, gearing and driving elements Repair of machinery and equipment; Repair of electrical equipment; Repair and maintenance of transport equipment, (except motor vehicles, motorcycles); Repair of other equipment; Installation of industrial machinery and equipment; Maintenance of motor vehicles and other motor vehicles; Casting of iron and steel; Manufacture of railway or tramway locomotives and rolling stock.
73GF 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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