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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.
Helio Energy JSC's Sloan Ratio for the quarter that ended in Jun. 2026 was 16.85%.
As of Jun. 2026, Helio Energy JSC has a Sloan Ratio of 16.85%, indicating there is a warning stage of accrual build up.
Helio Energy JSC (HSTC:HIO) 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, Helio Energy JSC has a Sloan Ratio of 16.85%, indicating there is a warning stage of accrual build up.
Helio Energy JSC Sloan Ratio % Related Terms
Helio Energy JSC Sloan Ratio % Historical Data
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The historical data trend for Helio Energy JSC'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.
Helio Energy JSC Sloan Ratio % Competitor Comparison
For the Utilities - Renewable subindustry, Helio Energy 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.
Helio Energy JSC Sloan Ratio % vs Utilities - Independent Power Producers Industry
For the Utilities - Independent Power Producers industry and Utilities sector, Helio Energy JSC's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Helio Energy 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.
Helio Energy JSC's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Helio Energy JSC's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 3400.342 (Sep. 2025 ) + 110.833 (Dec. 2025 ) + 78892.252 (Mar. 2026 ) + 19535.241 (Jun. 2026 ) = ₫101,939 Mil.
Helio Energy JSC's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 16455.227 (Sep. 2025 ) + 45279.092 (Dec. 2025 ) + 23162.425 (Mar. 2026 ) + 31691.265 (Jun. 2026 ) = ₫116,588 Mil.
Helio Energy JSC's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 4.833 (Sep. 2025 ) + -40831.948 (Dec. 2025 ) + -201817.854 (Mar. 2026 ) + 16075.173 (Jun. 2026 ) = ₫-226,570 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.
Helio Energy JSC (HSTC:HIO) has a Sloan Ratio % of 16.85% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Helio Energy JSC and its competitors.
Is Helio Energy JSC's Sloan Ratio % too high?
Helio Energy JSC's current Sloan Ratio % is 16.85%. Overall, Helio Energy JSC has a GF Score™ of 66/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Helio Energy JSC's Sloan Ratio % compare to competitors?
Helio Energy JSC's Sloan Ratio % of 16.85% can be compared against companies in the Utilities - Independent Power Producers 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 Utilities - Independent Power Producers company?
A good Sloan Ratio % depends on the Utilities - Independent Power Producers 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 Helio Energy JSC and its competitors. Helio Energy JSC's current Sloan Ratio % is 16.85%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Helio Energy JSC stock overvalued right now?
Based on GuruFocus' analysis, Helio Energy JSC (HSTC:HIO) is currently considered Possible Value Trap. The stock's GF Value™ is ₫10,845.72, compared to a current price of ₫7,100.00 — trading 34.5% below its estimated fair value. The current Sloan Ratio % is 16.85%. Helio Energy JSC's overall GF Score™ is 66/100 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 Helio Energy JSC (HSTC:HIO), the current Sloan Ratio % is 16.85% 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 Helio Energy JSC (HSTC:HIO) Overvalued in 2026?
Based on GuruFocus' analysis, Helio Energy JSC stock appears to be undervalued.
The current stock price of ₫7,100.00 is trading 34.5% below its estimated GF Value™ of ₫10,845.72.
GuruFocus considers Helio Energy JSC to be Possible Value Trap.
Key valuation signals for HSTC:HIO:
Sloan Ratio %: 16.85%
GF Value™: ₫10,845.72 vs. price of ₫7,100.00 (34.5% below fair value)
No single metric tells the full story. See the HSTC:HIO stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Helio Energy JSC is a company whose main business is renewable energy. It is involved in many projects, such as Rooftop solar power projects in Binh Thuan province, Rooftop solar power projects in Dong Nai province, and Rooftop solar power projects in Dong Nai province.
66GF Score
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