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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.
When sloan ratio (-85.29)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Dec. 2025, Hang Feng Technology Innovation Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Hang Feng Technology Innovation Co (NAS:FOFO) 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, Hang Feng Technology Innovation Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Hang Feng Technology Innovation Co Sloan Ratio % Related Terms
Hang Feng Technology Innovation 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.
Hang Feng Technology Innovation Co Sloan Ratio % Chart
Hang Feng Technology Innovation Co Annual Data
Trend
Dec23
Dec24
Dec25
Sloan Ratio %
0.00
-9.06
-85.29
Hang Feng Technology Innovation Co Semi-Annual Data
Dec23
Jun24
Dec24
Jun25
Dec25
Sloan Ratio %
0.00
0.00
0.00
0.00
0.00
FOFO vs KARX, ZTG, GRNQ: Sloan Ratio % Comparison
For the Consulting Services subindustry, Hang Feng Technology Innovation 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.
Hang Feng Technology Innovation Co Sloan Ratio % vs Business Services Industry
For the Business Services industry and Industrials sector, Hang Feng Technology Innovation Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Hang Feng Technology Innovation Co's Sloan Ratio % falls into.
Hang Feng Technology Innovation Co 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 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.
Hang Feng Technology Innovation Co (FOFO) 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 Hang Feng Technology Innovation Co and its competitors.
Is Hang Feng Technology Innovation Co's Sloan Ratio % too high?
Hang Feng Technology Innovation Co's current Sloan Ratio % is 0.00%. Overall, Hang Feng Technology Innovation Co has a GF Score™ of 13/100, reflecting its overall financial health beyond just this single metric.
How does Hang Feng Technology Innovation Co's Sloan Ratio % compare to KARX and ZTG?
Hang Feng Technology Innovation Co's Sloan Ratio % of 0.00% can be compared against companies in the Business Services 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 Business Services company?
A good Sloan Ratio % depends on the Business Services 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 Hang Feng Technology Innovation Co and its competitors. Hang Feng Technology Innovation 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 Hang Feng Technology Innovation Co stock overvalued right now?
Hang Feng Technology Innovation Co (FOFO) has a current Sloan Ratio % of 0.00%. The current Sloan Ratio % is 0.00%. Hang Feng Technology Innovation Co's overall GF Score™ is 13/100 with 3 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 Hang Feng Technology Innovation Co (FOFO), 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.
Hang Feng Technology Innovation Co Ltd is committed to providing comprehensive corporate management consulting and asset management services, tailored to address the specific needs of each client. Its goal is to empower its clients to design, implement, and achieve their business and investment objectives. Its business consists of two main business lines: (i) corporate management consulting services and (ii) asset management services. The corporate management consulting services include Management consulting and Regulatory compliance and governance consulting, and the asset management services, including fund subscription and fund management services.
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