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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.
JL Mag Rare-Earth Co's Sloan Ratio for the quarter that ended in Mar. 2026 was 2.99%.
As of Mar. 2026, JL Mag Rare-Earth Co has a Sloan Ratio of 2.99%, indicating the company is in the safe zone and there is no funny business with accruals.
JL Mag Rare-Earth Co (OTCPK:JMREY) 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, JL Mag Rare-Earth Co has a Sloan Ratio of 2.99%, indicating the company is in the safe zone and there is no funny business with accruals.
JL Mag Rare-Earth Co Sloan Ratio % Related Terms
JL Mag Rare-Earth Co Sloan Ratio % Historical Data
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The historical data trend for JL Mag Rare-Earth 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 Metal Fabrication subindustry, JL Mag Rare-Earth 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.
JL Mag Rare-Earth Co Sloan Ratio % vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, JL Mag Rare-Earth Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where JL Mag Rare-Earth 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.
JL Mag Rare-Earth Co's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
JL Mag Rare-Earth Co's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 20.114 (Jun. 2025 ) + 29.551 (Sep. 2025 ) + 26.997 (Dec. 2025 ) + 27.97 (Mar. 2026 ) = $105 Mil.
JL Mag Rare-Earth Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -27.661 (Jun. 2025 ) + 49.14 (Sep. 2025 ) + 78.379 (Dec. 2025 ) + 51.891 (Mar. 2026 ) = $152 Mil.
JL Mag Rare-Earth Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -17.593 (Jun. 2025 ) + -0.297 (Sep. 2025 ) + -25.938 (Dec. 2025 ) + -72.425 (Mar. 2026 ) = $-116 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.
JL Mag Rare-Earth Co (JMREY) has a Sloan Ratio % of 2.99% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on JL Mag Rare-Earth Co and its competitors.
Is JL Mag Rare-Earth Co's Sloan Ratio % too high?
JL Mag Rare-Earth Co's current Sloan Ratio % is 2.99%. Overall, JL Mag Rare-Earth Co has a GF Score™ of 71/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does JL Mag Rare-Earth Co's Sloan Ratio % compare to CRS and ATI?
JL Mag Rare-Earth Co's Sloan Ratio % of 2.99% 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 JL Mag Rare-Earth Co and its competitors. JL Mag Rare-Earth Co's current Sloan Ratio % is 2.99%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JL Mag Rare-Earth Co stock overvalued right now?
Based on GuruFocus' analysis, JL Mag Rare-Earth Co (JMREY) is currently considered Fairly Valued. The stock's GF Value™ is $14.64, compared to a current price of $15.50 — trading 5.9% above its estimated fair value. The current Sloan Ratio % is 2.99%. JL Mag Rare-Earth Co's overall GF Score™ is 71/100 with 6 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 JL Mag Rare-Earth Co (JMREY), the current Sloan Ratio % is 2.99% 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 JL Mag Rare-Earth Co (JMREY) Overvalued in 2026?
Based on GuruFocus' analysis, JL Mag Rare-Earth Co stock appears to be overvalued.
The current stock price of $15.50 is trading 5.9% above its estimated GF Value™ of $14.64.
GuruFocus considers JL Mag Rare-Earth Co to be Fairly Valued.
Key valuation signals for JMREY:
Sloan Ratio %: 2.99%
GF Value™: $14.64 vs. price of $15.50 (5.9% above fair value)
No single metric tells the full story. See the JMREY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
JL Mag Rare-Earth is a leading global producer of high-performance rare-earth permanent magnets. JL Mag focuses on the production and sale of NdFeB PMs, the most widely used type of REPMs, mainly made from an alloy of neodymium (Nd), iron (Fe), and boron (B). The firm is ranked first in the world by high-performance REPMs, according to Frost & Sullivan. JL Mag is also ranked first in the global grain boundary diffusion REPMs market. Its products have a wide array of applications, mainly in new energy vehicles, automotive parts, wind turbine generators, and energy-saving variable-frequency air-conditioners.
71GF Score
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