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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 Jan. 2026, Lai Sun Garment (International) has a Sloan Ratio of -3.51%, indicating the company is in the safe zone and there is no funny business with accruals.
Lai Sun Garment (International) (OTCPK:LSIHF) 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 Jan. 2026, Lai Sun Garment (International) has a Sloan Ratio of -3.51%, indicating the company is in the safe zone and there is no funny business with accruals.
Lai Sun Garment (International) Sloan Ratio % Related Terms
Lai Sun Garment (International) 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.
Lai Sun Garment (International) Sloan Ratio % Chart
For the Conglomerates subindustry, Lai Sun Garment (International)'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.
Lai Sun Garment (International) Sloan Ratio % vs Conglomerates Industry
For the Conglomerates industry and Industrials sector, Lai Sun Garment (International)'s Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Lai Sun Garment (International)'s Sloan Ratio % falls into.
Lai Sun Garment (International) 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.
Lai Sun Garment (International)'s Net Income for the trailing twelve months (TTM) ended in Jan. 2026 was -197.76 (Jul. 2025 ) + -87.515 (Jan. 2026 ) = $-285.3 Mil.
Lai Sun Garment (International)'s Cash Flow from Operations for the trailing twelve months (TTM) ended in Jan. 2026 was 30.974 (Jul. 2025 ) + -35.843 (Jan. 2026 ) = $-4.9 Mil.
Lai Sun Garment (International)'s Cash Flow from Investing for the trailing twelve months (TTM) ended in Jan. 2026 was 8.791 (Jul. 2025 ) + 10.427 (Jan. 2026 ) = $19.2 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.
Lai Sun Garment (International) (LSIHF) has a Sloan Ratio % of -3.51% as of Jan. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Lai Sun Garment (International) and its competitors.
Is Lai Sun Garment (International)'s Sloan Ratio % too high?
Lai Sun Garment (International)'s current Sloan Ratio % is -3.51%. Overall, Lai Sun Garment (International) has a GF Score™ of 32/100, reflecting its overall financial health beyond just this single metric.
How does Lai Sun Garment (International)'s Sloan Ratio % compare to MMM and HON?
Lai Sun Garment (International)'s Sloan Ratio % of -3.51% 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 Lai Sun Garment (International) and its competitors. Lai Sun Garment (International)'s current Sloan Ratio % is -3.51%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lai Sun Garment (International) stock overvalued right now?
Lai Sun Garment (International) (LSIHF) has a current Sloan Ratio % of -3.51%. The stock's GF Value™ is $0.06, compared to a current price of $0.06 — trading right at its estimated fair value. The current Sloan Ratio % is -3.51%. Lai Sun Garment (International)'s overall GF Score™ is 32/100 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 Lai Sun Garment (International) (LSIHF), the current Sloan Ratio % is -3.51% as of Jan. 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 Lai Sun Garment (International) (LSIHF) Overvalued in 2026?
Based on GuruFocus' analysis, Lai Sun Garment (International) stock appears to be undervalued.
The current stock price of $0.06 is trading 0% below its estimated GF Value™ of $0.06.
Key valuation signals for LSIHF:
Sloan Ratio %: -3.51%
GF Value™: $0.06 vs. price of $0.06 (0% below fair value)
No single metric tells the full story. See the LSIHF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lai Sun Garment (International) Ltd is a real estate company. The company's principal activities include property development and investment in Hong Kong, Mainland China, and overseas as well as investment in and operation of hotels and restaurants and investment holding. The company operates through nine segments namely, Property development and sales; Property investment; Hotel operation; Restaurant and F&B product sales operations; Media and entertainment; Film and TV program segment; Cinema operation; Theme park operation, and Others. It generates the majority of its revenue from the Property development and sales segment. Geographically, the company derives maximum revenue from Hong Kong and the rest from Chinese Mainland and Macau, the United Kindom, Vietnam, and other regions.
32GF 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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