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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.
Kits Eyecare's Sloan Ratio for the quarter that ended in Mar. 2026 was 2.47%.
As of Mar. 2026, Kits Eyecare has a Sloan Ratio of 2.47%, indicating the company is in the safe zone and there is no funny business with accruals.
Kits Eyecare (OTCPK:KTYCF) 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, Kits Eyecare has a Sloan Ratio of 2.47%, indicating the company is in the safe zone and there is no funny business with accruals.
Kits Eyecare Sloan Ratio % Related Terms
Kits Eyecare Sloan Ratio % Historical Data
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The historical data trend for Kits Eyecare'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 Specialty Retail subindustry, Kits Eyecare'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.
Kits Eyecare Sloan Ratio % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Kits Eyecare's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Kits Eyecare'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.
Kits Eyecare's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Kits Eyecare's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -0.508 (Jun. 2025 ) + 1.4 (Sep. 2025 ) + 0.191 (Dec. 2025 ) + 1.44 (Mar. 2026 ) = $2.5 Mil.
Kits Eyecare's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 1.164 (Jun. 2025 ) + 2.134 (Sep. 2025 ) + 4.673 (Dec. 2025 ) + -3.633 (Mar. 2026 ) = $4.3 Mil.
Kits Eyecare's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -0.006 (Jun. 2025 ) + -0.098 (Sep. 2025 ) + -3.622 (Dec. 2025 ) + -0.026 (Mar. 2026 ) = $-3.8 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.
Kits Eyecare (KTYCF) has a Sloan Ratio % of 2.47% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Kits Eyecare and its competitors.
Is Kits Eyecare's Sloan Ratio % too high?
Kits Eyecare's current Sloan Ratio % is 2.47%. Overall, Kits Eyecare has a GF Score™ of 74/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Kits Eyecare's Sloan Ratio % compare to CASY and WSM?
Kits Eyecare's Sloan Ratio % of 2.47% 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 Kits Eyecare and its competitors. Kits Eyecare's current Sloan Ratio % is 2.47%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kits Eyecare stock overvalued right now?
Based on GuruFocus' analysis, Kits Eyecare (KTYCF) is currently considered Fairly Valued. The stock's GF Value™ is $9.64, compared to a current price of $9.51 — trading 1.3% below its estimated fair value. The current Sloan Ratio % is 2.47%. Kits Eyecare's overall GF Score™ is 74/100 with 1 warning sign 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 Kits Eyecare (KTYCF), the current Sloan Ratio % is 2.47% 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 Kits Eyecare (KTYCF) Overvalued in 2026?
Based on GuruFocus' analysis, Kits Eyecare stock appears to be undervalued.
The current stock price of $9.51 is trading 1.3% below its estimated GF Value™ of $9.64.
GuruFocus considers Kits Eyecare to be Fairly Valued.
Key valuation signals for KTYCF:
Sloan Ratio %: 2.47%
GF Value™: $9.64 vs. price of $9.51 (1.3% below fair value)
No single metric tells the full story. See the KTYCF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kits Eyecare Ltd is a vertically integrated, digitally native eyecare platform that offers its customers access to a vast selection of the highest quality contact lenses and eyeglasses, including its exclusive KITS-designed products, and a suite of online vision tools. It operates a network of optical e-commerce websites, including KITS.com, KITS.ca, OptiContacts.com, and ContactsExpress.ca. The company's contact lens partners include Alcon, Bausch & Lomb, CooperVision, and Johnson & Johnson, and its glasses partners include Gucci, Oakley, Prive Revaux, Ray-Ban and Tom Ford. Its geographic locations are the United States; and Canada and Other which generates the majority of its revenue from the United States.
74GF Score
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