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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.
York Timber Holdings's Sloan Ratio for the quarter that ended in Dec. 2025 was 2.86%.
As of Dec. 2025, York Timber Holdings has a Sloan Ratio of 2.86%, indicating the company is in the safe zone and there is no funny business with accruals.
York Timber Holdings (JSE:YRK) 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, York Timber Holdings has a Sloan Ratio of 2.86%, indicating the company is in the safe zone and there is no funny business with accruals.
York Timber Holdings Sloan Ratio % Related Terms
York Timber Holdings Sloan Ratio % Historical Data
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The historical data trend for York Timber Holdings'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.
JSE:YRK vs SSD, UFPI, BCC: Sloan Ratio % Comparison
For the Lumber & Wood Production subindustry, York Timber Holdings'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.
York Timber Holdings Sloan Ratio % vs Forest Products Industry
For the Forest Products industry and Basic Materials sector, York Timber Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where York Timber Holdings'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.
York Timber Holdings's Sloan Ratio for the fiscal year that ended in Jun. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
York Timber Holdings's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 166.979 (Jun. 2025 ) + 70.251 (Dec. 2025 ) = R237 Mil.
York Timber Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 105.166 (Jun. 2025 ) + 100.265 (Dec. 2025 ) = R205 Mil.
York Timber Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -87.334 (Jun. 2025 ) + -23.535 (Dec. 2025 ) = R-111 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.
York Timber Holdings (JSE:YRK) has a Sloan Ratio % of 2.86% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on York Timber Holdings and its competitors.
Is York Timber Holdings' Sloan Ratio % too high?
York Timber Holdings' current Sloan Ratio % is 2.86%. Overall, York Timber Holdings has a GF Score™ of 59/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does York Timber Holdings' Sloan Ratio % compare to SSD and UFPI?
York Timber Holdings' Sloan Ratio % of 2.86% can be compared against companies in the Forest 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 a Forest Products company?
A good Sloan Ratio % depends on the Forest 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 York Timber Holdings and its competitors. York Timber Holdings's current Sloan Ratio % is 2.86%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is York Timber Holdings stock overvalued right now?
Based on GuruFocus' analysis, York Timber Holdings (JSE:YRK) is currently considered Possible Value Trap. The stock's GF Value™ is R1,003.10, compared to a current price of R2.10 — trading 99.8% below its estimated fair value. The current Sloan Ratio % is 2.86%. York Timber Holdings' overall GF Score™ is 59/100 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 York Timber Holdings (JSE:YRK), the current Sloan Ratio % is 2.86% 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 York Timber Holdings (JSE:YRK) Overvalued in 2026?
Based on GuruFocus' analysis, York Timber Holdings stock appears to be undervalued.
The current stock price of R2.10 is trading 99.8% below its estimated GF Value™ of R1,003.10.
GuruFocus considers York Timber Holdings to be Possible Value Trap.
Key valuation signals for JSE:YRK:
Sloan Ratio %: 2.86%
GF Value™: R1,003.10 vs. price of R2.10 (99.8% below fair value)
No single metric tells the full story. See the JSE:YRK stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
York Timber Holdings Ltd is a South African investment holding company with subsidiaries spanning the entire forestry value chain. It manages plantations, sawmills, and a plywood plant, supplying timber products domestically as well as across SADC and international markets. The Group also operates commercial farms producing avocados, macadamias, and citrus fruits. Its key segments are Processing Plants (sawmilling and plywood), Forestry and Fleet (plantations and log transport), Wholesale (timber distribution), and Agriculture (orchards and a packing facility in Mpumalanga). The majority of revenue comes from processing. The company operates in South Africa, SADC, and international (non-SADC) markets, with the majority of revenue generated in South Africa.
59GF Score
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