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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.
Gulf Resources's Sloan Ratio for the quarter that ended in Sep. 2025 was 0.00%.
As of Sep. 2025, Gulf Resources has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Gulf Resources (NAS:GURE) 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 Sep. 2025, Gulf Resources has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Gulf Resources Sloan Ratio % Related Terms
Gulf Resources Sloan Ratio % Historical Data
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The historical data trend for Gulf Resources'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.
GURE vs CNEY, GLGI, BGLC: Sloan Ratio % Comparison
For the Chemicals subindustry, Gulf Resources'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.
Gulf Resources Sloan Ratio % vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, Gulf Resources's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Gulf Resources'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.
Gulf Resources's Sloan Ratio for the fiscal year that ended in Dec. 2024 is calculated as
Gulf Resources's Net Income for the trailing twelve months (TTM) ended in Sep. 2025 was -18.353 (Dec. 2024 ) + -4.63 (Mar. 2025 ) + -0.774 (Jun. 2025 ) + -35.665 (Sep. 2025 ) = $-59.42 Mil.
Gulf Resources's Cash Flow from Operations for the trailing twelve months (TTM) ended in Sep. 2025 was 0.969 (Dec. 2024 ) + -1.58 (Mar. 2025 ) + -0.559 (Jun. 2025 ) + 6.714 (Sep. 2025 ) = $5.54 Mil.
Gulf Resources's Cash Flow from Investing for the trailing twelve months (TTM) ended in Sep. 2025 was 0 (Dec. 2024 ) + 0 (Mar. 2025 ) + 0 (Jun. 2025 ) + 0 (Sep. 2025 ) = $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.
Gulf Resources (GURE) has a Sloan Ratio % of 0.00% as of Sep. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Gulf Resources and its competitors.
Is Gulf Resources' Sloan Ratio % too high?
Gulf Resources' current Sloan Ratio % is 0.00%. Overall, Gulf Resources has a GF Score™ of 53/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Gulf Resources' Sloan Ratio % compare to CNEY and GLGI?
Gulf Resources' Sloan Ratio % of 0.00% can be compared against companies in the Chemicals 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 Chemicals company?
A good Sloan Ratio % depends on the Chemicals 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 Gulf Resources and its competitors. Gulf Resources'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 Gulf Resources stock overvalued right now?
Based on GuruFocus' analysis, Gulf Resources (GURE) is currently considered Possible Value Trap. The stock's GF Value™ is $6.76, compared to a current price of $3.56 — trading 47.3% below its estimated fair value. The current Sloan Ratio % is 0.00%. Gulf Resources' overall GF Score™ is 53/100 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 Gulf Resources (GURE), the current Sloan Ratio % is 0.00% as of Sep. 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 Gulf Resources (GURE) Overvalued in 2026?
Based on GuruFocus' analysis, Gulf Resources stock appears to be undervalued.
The current stock price of $3.56 is trading 47.3% below its estimated GF Value™ of $6.76.
GuruFocus considers Gulf Resources to be Possible Value Trap.
Key valuation signals for GURE:
Sloan Ratio %: 0.00%
GF Value™: $6.76 vs. price of $3.56 (47.3% below fair value)
No single metric tells the full story. See the GURE stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Gulf Resources Inc is a holding company engaged in the manufacture and trade of bromine and crude salt, and natural gas; manufactures and sells chemical products used in oil and gas field exploration, oil and gas distribution, oil field drilling, wastewater processing, papermaking chemical agents and inorganic chemicals, and manufactures and sells materials for human and animal antibiotics. It operates in four segments: Bromine, Crude Salt, Chemical Products and Natural Gas. It derives maximum revenue from the Bromine segment which is commonly used in brominated flame retardants, fumigants, water purification compounds, dyes, medicines and disinfectants.
53GF Score
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