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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, Katakura Industries Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Katakura Industries Co (OTCPK:KKRAF) 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, Katakura Industries Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Katakura Industries Co Sloan Ratio % Related Terms
Katakura Industries Co 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 Conglomerates subindustry, Katakura Industries 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.
Katakura Industries Co Sloan Ratio % vs Conglomerates Industry
For the Conglomerates industry and Industrials sector, Katakura Industries Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Katakura Industries 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.
Katakura Industries Co's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Katakura Industries Co's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 9.037 (Mar. 2025 ) + 15.164 (Jun. 2025 ) + 9.008 (Sep. 2025 ) + 5.727 (Dec. 2025 ) = $38.9 Mil.
Katakura Industries Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 0 (Mar. 2025 ) + 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) = $0.0 Mil.
Katakura Industries Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was 0 (Mar. 2025 ) + 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) = $0.0 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.
Katakura Industries Co (KKRAF) has a Sloan Ratio % of 0.00% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Katakura Industries Co and its competitors.
Is Katakura Industries Co's Sloan Ratio % too high?
Katakura Industries Co's current Sloan Ratio % is 0.00%. Overall, Katakura Industries Co has a GF Score™ of 69/100, reflecting its overall financial health beyond just this single metric.
How does Katakura Industries Co's Sloan Ratio % compare to MMM and HON?
Katakura Industries Co's Sloan Ratio % of 0.00% can be compared against companies in the Conglomerates 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 Conglomerates company?
A good Sloan Ratio % depends on the Conglomerates 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 Katakura Industries Co and its competitors. Katakura Industries Co's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Katakura Industries Co stock overvalued right now?
Katakura Industries Co (KKRAF) has a current Sloan Ratio % of 0.00%. The stock's GF Value™ is $12.87, compared to a current price of $16.88 — trading 31.2% above its estimated fair value. The current Sloan Ratio % is 0.00%. Katakura Industries Co's overall GF Score™ is 69/100 with 5 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 Katakura Industries Co (KKRAF), the current Sloan Ratio % is 0.00% 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 Katakura Industries Co (KKRAF) Overvalued in 2026?
Based on GuruFocus' analysis, Katakura Industries Co stock appears to be overvalued.
The current stock price of $16.88 is trading 31.2% above its estimated GF Value™ of $12.87.
Key valuation signals for KKRAF:
Sloan Ratio %: 0.00%
GF Value™: $12.87 vs. price of $16.88 (31.2% above fair value)
No single metric tells the full story. See the KKRAF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Katakura Industries Co Ltd is a Japan-based company. It operates in five business divisions including textile, pharmaceutical, machinery related, real estate and other business. Its textile business includes clothing items and brand licenses including innerwear and legwear. The pharmaceutical business offers medicines centered on cardiac drugs and vitamin drugs. Machinery business is engaged in developing and proposing various products corresponding to environment-oriented based on cultivated technology. Real estate business is engaged in developing and leasing shopping centers, and comprehensive model home park sites. Katakura is also engaged in the production and sale of honey bees for breeding, agrochemicals, and sale of honey produced.
69GF Score
Get the complete analysis for KKRAF
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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