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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.
As of Dec. 2025, Japan Prime Realty Investment has a Sloan Ratio of 8.74%, indicating the company is in the safe zone and there is no funny business with accruals.
Japan Prime Realty Investment (OTCPK:JPRRF) 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 Dec. 2025, Japan Prime Realty Investment has a Sloan Ratio of 8.74%, indicating the company is in the safe zone and there is no funny business with accruals.
Japan Prime Realty Investment Sloan Ratio % Related Terms
Japan Prime Realty Investment Sloan Ratio % Historical Data
* 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 REIT - Diversified subindustry, Japan Prime Realty Investment'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.
Japan Prime Realty Investment Sloan Ratio % vs REITs Industry
For the REITs industry and Real Estate sector, Japan Prime Realty Investment's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Japan Prime Realty Investment's Sloan Ratio % falls into.
Japan Prime Realty Investment Sloan Ratio % Calculation
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.
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Japan Prime Realty Investment's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 71.491 (Jun. 2025 ) + 60.586 (Dec. 2025 ) = $132.1 Mil.
Japan Prime Realty Investment's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 134.158 (Jun. 2025 ) + 93.71 (Dec. 2025 ) = $227.9 Mil.
Japan Prime Realty Investment's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -234.872 (Jun. 2025 ) + -166.037 (Dec. 2025 ) = $-400.9 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.
Japan Prime Realty Investment (JPRRF) has a Sloan Ratio % of 8.74% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Japan Prime Realty Investment and its competitors.
Is Japan Prime Realty Investment's Sloan Ratio % too high?
Japan Prime Realty Investment's current Sloan Ratio % is 8.74%. Overall, Japan Prime Realty Investment has a GF Score™ of 66/100, reflecting its overall financial health beyond just this single metric.
How does Japan Prime Realty Investment's Sloan Ratio % compare to VICI and WPC?
Japan Prime Realty Investment's Sloan Ratio % of 8.74% can be compared against companies in the REITs 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 REITs company?
A good Sloan Ratio % depends on the REITs 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 Japan Prime Realty Investment and its competitors. Japan Prime Realty Investment's current Sloan Ratio % is 8.74%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Japan Prime Realty Investment stock overvalued right now?
Japan Prime Realty Investment (JPRRF) has a current Sloan Ratio % of 8.74%. The stock's GF Value™ is $600.58, compared to a current price of $614.57 — trading 2.3% above its estimated fair value. The current Sloan Ratio % is 8.74%. Japan Prime Realty Investment'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 Japan Prime Realty Investment (JPRRF), the current Sloan Ratio % is 8.74% as of Dec. 2025. 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 Japan Prime Realty Investment (JPRRF) Overvalued in 2026?
Based on GuruFocus' analysis, Japan Prime Realty Investment stock appears to be overvalued.
The current stock price of $614.57 is trading 2.3% above its estimated GF Value™ of $600.58.
Key valuation signals for JPRRF:
Sloan Ratio %: 8.74%
GF Value™: $600.58 vs. price of $614.57 (2.3% above fair value)
No single metric tells the full story. See the JPRRF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Japan Prime Realty Investment Business Description
Japan Prime Realty Investment Corporation, or JPR, is a Japanese real estate investment trust involved in the ownership of properties in the Greater Tokyo region. The majority of JPR's real estate portfolio is comprised of office buildings, with retail properties making up the rest of the company's holdings. The vast majority of JPR's assets are in the Tokyo metropolitan area, which are mostly concentrated in Central Tokyo. The company generates nearly all of its revenue through collecting funds from investors, investing that money into real estate properties, and then collecting rental income from those properties. Its collection of tenants is fairly evenly distributed among service, information and communication, manufacturing, finance, retail, and real estate companies.
66GF 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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