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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.
Vip GreenPort JSC's Sloan Ratio for the quarter that ended in Jun. 2026 was 7.21%.
As of Jun. 2026, Vip GreenPort JSC has a Sloan Ratio of 7.21%, indicating the company is in the safe zone and there is no funny business with accruals.
Vip GreenPort JSC (HSTC:VGR) 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, Vip GreenPort JSC has a Sloan Ratio of 7.21%, indicating the company is in the safe zone and there is no funny business with accruals.
Vip GreenPort JSC Sloan Ratio % Related Terms
Vip GreenPort JSC Sloan Ratio % Historical Data
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The historical data trend for Vip GreenPort 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.
Vip GreenPort JSC Sloan Ratio % Competitor Comparison
For the Marine Shipping subindustry, Vip GreenPort 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.
Vip GreenPort JSC Sloan Ratio % vs Transportation Industry
For the Transportation industry and Industrials sector, Vip GreenPort JSC's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Vip GreenPort 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.
Vip GreenPort JSC's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Vip GreenPort JSC's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 125210.499 (Sep. 2025 ) + 134998.456 (Dec. 2025 ) + 119086.432 (Mar. 2026 ) + 132717.383 (Jun. 2026 ) = ₫512,013 Mil.
Vip GreenPort JSC's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 153775.624 (Sep. 2025 ) + 145022.255 (Dec. 2025 ) + 61219.863 (Mar. 2026 ) + 82070.059 (Jun. 2026 ) = ₫442,088 Mil.
Vip GreenPort JSC's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -28773.73 (Sep. 2025 ) + -65177.029 (Dec. 2025 ) + 76942.29 (Mar. 2026 ) + -1787.206 (Jun. 2026 ) = ₫-18,796 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.
Vip GreenPort JSC (HSTC:VGR) has a Sloan Ratio % of 7.21% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Vip GreenPort JSC and its competitors.
Is Vip GreenPort JSC's Sloan Ratio % too high?
Vip GreenPort JSC's current Sloan Ratio % is 7.21%. Overall, Vip GreenPort JSC has a GF Score™ of 74/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Vip GreenPort JSC's Sloan Ratio % compare to competitors?
Vip GreenPort JSC's Sloan Ratio % of 7.21% can be compared against companies in the Transportation 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 Transportation company?
A good Sloan Ratio % depends on the Transportation 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 Vip GreenPort JSC and its competitors. Vip GreenPort JSC's current Sloan Ratio % is 7.21%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vip GreenPort JSC stock overvalued right now?
Based on GuruFocus' analysis, Vip GreenPort JSC (HSTC:VGR) is currently considered Significantly Overvalued. The stock's GF Value™ is ₫55,327.77, compared to a current price of ₫93,500.00 — trading 69% above its estimated fair value. The current Sloan Ratio % is 7.21%. Vip GreenPort JSC's overall GF Score™ is 74/100 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 Vip GreenPort JSC (HSTC:VGR), the current Sloan Ratio % is 7.21% 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 Vip GreenPort JSC (HSTC:VGR) Overvalued in 2026?
Based on GuruFocus' analysis, Vip GreenPort JSC stock appears to be overvalued.
The current stock price of ₫93,500.00 is trading 69% above its estimated GF Value™ of ₫55,327.77.
GuruFocus considers Vip GreenPort JSC to be Significantly Overvalued.
Key valuation signals for HSTC:VGR:
Sloan Ratio %: 7.21%
GF Value™: ₫55,327.77 vs. price of ₫93,500.00 (69% above fair value)
No single metric tells the full story. See the HSTC:VGR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Vip GreenPort JSC is engaged in providing ship and port-related facilities. The Company's principal activities are to provide cargo handling service, warehousing and goods storage service and other transportation support services.
74GF 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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