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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.
Nam Tan Uyen JSC's Sloan Ratio for the quarter that ended in Jun. 2026 was -12.84%.
Warning Sign:
When sloan ratio (-42.32)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Jun. 2026, Nam Tan Uyen JSC has a Sloan Ratio of -12.84%, indicating earnings are more likely to be made up of accruals.
Nam Tan Uyen JSC (HSTC:NTC) 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, Nam Tan Uyen JSC has a Sloan Ratio of -12.84%, indicating earnings are more likely to be made up of accruals.
Nam Tan Uyen JSC Sloan Ratio % Related Terms
Nam Tan Uyen JSC Sloan Ratio % Historical Data
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The historical data trend for Nam Tan Uyen 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.
HSTC:NTC vs PWR, FIX, EME: Sloan Ratio % Comparison
For the Engineering & Construction subindustry, Nam Tan Uyen 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.
Nam Tan Uyen JSC Sloan Ratio % vs Construction Industry
For the Construction industry and Industrials sector, Nam Tan Uyen JSC's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Nam Tan Uyen 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.
Nam Tan Uyen JSC's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Nam Tan Uyen JSC's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 125580.721 (Sep. 2025 ) + 65782.234 (Dec. 2025 ) + 39137.484 (Mar. 2026 ) + 131929.757 (Jun. 2026 ) = ₫362,430 Mil.
Nam Tan Uyen JSC's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 542476.041 (Sep. 2025 ) + 392686.746 (Dec. 2025 ) + 474636.159 (Mar. 2026 ) + 441561.968 (Jun. 2026 ) = ₫1,851,361 Mil.
Nam Tan Uyen JSC's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 423543.215 (Sep. 2025 ) + -233711.952 (Dec. 2025 ) + -393078.905 (Mar. 2026 ) + -410490.89 (Jun. 2026 ) = ₫-613,739 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.
Nam Tan Uyen JSC (HSTC:NTC) has a Sloan Ratio % of -12.84% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Nam Tan Uyen JSC and its competitors.
Is Nam Tan Uyen JSC's Sloan Ratio % too high?
Nam Tan Uyen JSC's current Sloan Ratio % is -12.84%. Overall, Nam Tan Uyen JSC has a GF Score™ of 15/100, reflecting its overall financial health beyond just this single metric.
How does Nam Tan Uyen JSC's Sloan Ratio % compare to PWR and FIX?
Nam Tan Uyen JSC's Sloan Ratio % of -12.84% 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 Nam Tan Uyen JSC and its competitors. Nam Tan Uyen JSC's current Sloan Ratio % is -12.84%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nam Tan Uyen JSC stock overvalued right now?
Nam Tan Uyen JSC (HSTC:NTC) has a current Sloan Ratio % of -12.84%. The stock's GF Value™ is ₫472,237.58, compared to a current price of ₫165,000.00 — trading 65.1% below its estimated fair value. The current Sloan Ratio % is -12.84%. Nam Tan Uyen JSC's overall GF Score™ is 15/100 with 5 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 Nam Tan Uyen JSC (HSTC:NTC), the current Sloan Ratio % is -12.84% 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 Nam Tan Uyen JSC (HSTC:NTC) Overvalued in 2026?
Based on GuruFocus' analysis, Nam Tan Uyen JSC stock appears to be undervalued.
The current stock price of ₫165,000.00 is trading 65.1% below its estimated GF Value™ of ₫472,237.58.
Key valuation signals for HSTC:NTC:
Sloan Ratio %: -12.84%
GF Value™: ₫472,237.58 vs. price of ₫165,000.00 (65.1% below fair value)
No single metric tells the full story. See the HSTC:NTC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Nam Tan Uyen JSC is engaged in investing in construction and trading related to the technical infrastructure of industrial parks. The company undertakes a variety of activities, including the construction and trading of housing, as well as the leasing of offices, factories, warehouses, and yards. Additionally, the company is also involved in constructing both industrial and civil works, as well as transportation structures such as bridges and roads. The company's expertise extends to electrical construction projects and the development of irrigation systems, along with ground leveling. Furthermore, Nam Tan Uyen JSC engages in financial investments and manages the collection, treatment, and disposal of non-toxic waste. It also conducts wastewater treatment and analyzes wastewater samples.
15GF Score
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