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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.
Izumi Co's Sloan Ratio for the quarter that ended in May. 2026 was -0.80%.
As of May. 2026, Izumi Co has a Sloan Ratio of -0.80%, indicating the company is in the safe zone and there is no funny business with accruals.
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 May. 2026, Izumi Co has a Sloan Ratio of -0.80%, indicating the company is in the safe zone and there is no funny business with accruals.
Izumi Co Sloan Ratio % Related Terms
Izumi Co Sloan Ratio % Historical Data
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The historical data trend for Izumi Co'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.
For the Department Stores subindustry, Izumi Co'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.
Izumi Co Sloan Ratio % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Izumi Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Izumi Co'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.
Izumi Co's Sloan Ratio for the fiscal year that ended in Feb. 2026 is calculated as
Izumi Co's Net Income for the trailing twelve months (TTM) ended in May. 2026 was 27.387 (Aug. 2025 ) + 19.453 (Nov. 2025 ) + 36.956 (Feb. 2026 ) + 28.631 (May. 2026 ) = $112 Mil.
Izumi Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in May. 2026 was 128.378 (Aug. 2025 ) + 9.43 (Nov. 2025 ) + 117.968 (Feb. 2026 ) + 24.615 (May. 2026 ) = $280 Mil.
Izumi Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in May. 2026 was -32.764 (Aug. 2025 ) + -18.938 (Nov. 2025 ) + -43.584 (Feb. 2026 ) + -42.313 (May. 2026 ) = $-138 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.
Izumi Co (IZMIF) has a Sloan Ratio % of -0.80% as of May. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Izumi Co and its competitors.
Is Izumi Co's Sloan Ratio % too high?
Izumi Co's current Sloan Ratio % is -0.80%. Overall, Izumi Co has a GF Score™ of 68/100, reflecting its overall financial health beyond just this single metric.
How does Izumi Co's Sloan Ratio % compare to DDS?
Izumi Co's Sloan Ratio % of -0.80% can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Sloan Ratio % depends on the Retail - Cyclical 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 Izumi Co and its competitors. Izumi Co's current Sloan Ratio % is -0.80%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Izumi Co stock overvalued right now?
Izumi Co (IZMIF) has a current Sloan Ratio % of -0.80%. The stock's GF Value™ is $10.71, compared to a current price of $8.39 — trading 21.7% below its estimated fair value. The current Sloan Ratio % is -0.80%. Izumi Co's overall GF Score™ is 68/100 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 Izumi Co (IZMIF), the current Sloan Ratio % is -0.80% as of May. 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 Izumi Co (IZMIF) Overvalued in 2026?
Based on GuruFocus' analysis, Izumi Co stock appears to be undervalued.
The current stock price of $8.39 is trading 21.7% below its estimated GF Value™ of $10.71.
Key valuation signals for IZMIF:
Sloan Ratio %: -0.80%
GF Value™: $10.71 vs. price of $8.39 (21.7% below fair value)
No single metric tells the full story. See the IZMIF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Izumi Co Ltd is engaged in operating shopping centres, general merchandising stores, clothing, household goods, and food products. The majority of the stores are located in the Kyushu, Chugoku, and Shikoku regions of Japan. The company operates through segments including retail, retail-related businesses, and other. The retail segment operates through shopping centres. The retail-related businesses are credit-based, it involves operations that complement retail businesses, such as handling and managing product handling. The other segment includes wholesale and real estate operations.
68GF 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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