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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.
Agape ATP's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
Warning Sign:
When sloan ratio (94.08)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Mar. 2026, Agape ATP has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
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, Agape ATP has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Agape ATP Sloan Ratio % Related Terms
Agape ATP Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Agape ATP'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.
ATPC vs NCRA, HIGR, TOFB: Sloan Ratio % Comparison
For the Packaged Foods subindustry, Agape ATP'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.
Agape ATP Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Agape ATP's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Agape ATP'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.
Agape ATP's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Agape ATP's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -0.617 (Jun. 2025 ) + -0.587 (Sep. 2025 ) + -0.377 (Dec. 2025 ) + -0.328 (Mar. 2026 ) = $-1.91 Mil.
Agape ATP's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -0.494 (Jun. 2025 ) + -0.257 (Sep. 2025 ) + -0.208 (Dec. 2025 ) + -0.395 (Mar. 2026 ) = $-1.35 Mil.
Agape ATP's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) = $0.00 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.
Agape ATP (ATPC) has a Sloan Ratio % of 0.00% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Agape ATP and its competitors.
Is Agape ATP's Sloan Ratio % too high?
Agape ATP's current Sloan Ratio % is 0.00%. Overall, Agape ATP has a GF Score™ of 43/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Agape ATP's Sloan Ratio % compare to NCRA and HIGR?
Agape ATP's Sloan Ratio % of 0.00% can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Sloan Ratio % depends on the Consumer Packaged Goods 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 Agape ATP and its competitors. Agape ATP'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 Agape ATP stock overvalued right now?
Based on GuruFocus' analysis, Agape ATP (ATPC) is currently considered Possible Value Trap. The stock's GF Value™ is $8.50, compared to a current price of $2.37 — trading 72.2% below its estimated fair value. The current Sloan Ratio % is 0.00%. Agape ATP's overall GF Score™ is 43/100 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 Agape ATP (ATPC), the current Sloan Ratio % is 0.00% 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 Agape ATP (ATPC) Overvalued in 2026?
Based on GuruFocus' analysis, Agape ATP stock appears to be undervalued.
The current stock price of $2.37 is trading 72.2% below its estimated GF Value™ of $8.50.
GuruFocus considers Agape ATP to be Possible Value Trap.
Key valuation signals for ATPC:
Sloan Ratio %: 0.00%
GF Value™: $8.50 vs. price of $2.37 (72.2% below fair value)
No single metric tells the full story. See the ATPC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Agape ATP Corp through its subsidiaries is engaged in providing health and wellness products and health solution advisory services. The principal activities of the company is to supply high-quality health and wellness products, including supplements to assist in cell metabolism, detoxification, blood circulation, anti-aging and products designed to improve the overall health system of the human body and various wellness programs. Its segments include: Skin care, health and wellness segment includes the provision of health and wellness products and health solution advisory services; and Green energy segment includes providing renewable energy products, technical solutions, installations and maintenance services. It derives maximum revenue from Skin care, health and wellness segment.
43GF Score
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