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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.
JX Luxventure Group's Sloan Ratio for the quarter that ended in Dec. 2025 was -3.20%.
As of Dec. 2025, JX Luxventure Group has a Sloan Ratio of -3.20%, indicating the company is in the safe zone and there is no funny business with accruals.
JX Luxventure Group (NAS:JXG) 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, JX Luxventure Group has a Sloan Ratio of -3.20%, indicating the company is in the safe zone and there is no funny business with accruals.
JX Luxventure Group Sloan Ratio % Related Terms
JX Luxventure Group Sloan Ratio % Historical Data
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The historical data trend for JX Luxventure Group'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 Apparel Manufacturing subindustry, JX Luxventure Group'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.
JX Luxventure Group Sloan Ratio % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, JX Luxventure Group's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where JX Luxventure Group'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.
JX Luxventure Group's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
JX Luxventure Group's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 1.718 (Jun. 2025 ) + -12.719 (Dec. 2025 ) = $-11.00 Mil.
JX Luxventure Group's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -1.834 (Jun. 2025 ) + -2.259 (Dec. 2025 ) = $-4.09 Mil.
JX Luxventure Group's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was 0.019 (Jun. 2025 ) + -5.551 (Dec. 2025 ) = $-5.53 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.
JX Luxventure Group (JXG) has a Sloan Ratio % of -3.20% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on JX Luxventure Group and its competitors.
Is JX Luxventure Group's Sloan Ratio % too high?
JX Luxventure Group's current Sloan Ratio % is -3.20%. Overall, JX Luxventure Group has a GF Score™ of 48/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does JX Luxventure Group's Sloan Ratio % compare to VNCE and LAKE?
JX Luxventure Group's Sloan Ratio % of -3.20% can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Sloan Ratio % depends on the Manufacturing - Apparel & Accessories 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 JX Luxventure Group and its competitors. JX Luxventure Group's current Sloan Ratio % is -3.20%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JX Luxventure Group stock overvalued right now?
Based on GuruFocus' analysis, JX Luxventure Group (JXG) is currently considered Possible Value Trap. The stock's GF Value™ is $19.06, compared to a current price of $7.09 — trading 62.8% below its estimated fair value. The current Sloan Ratio % is -3.20%. JX Luxventure Group's overall GF Score™ is 48/100 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 JX Luxventure Group (JXG), the current Sloan Ratio % is -3.20% 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.
Is JX Luxventure Group (JXG) Overvalued in 2026?
Based on GuruFocus' analysis, JX Luxventure Group stock appears to be undervalued.
The current stock price of $7.09 is trading 62.8% below its estimated GF Value™ of $19.06.
GuruFocus considers JX Luxventure Group to be Possible Value Trap.
Key valuation signals for JXG:
Sloan Ratio %: -3.20%
GF Value™: $19.06 vs. price of $7.09 (62.8% below fair value)
No single metric tells the full story. See the JXG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
JX Luxventure Group Inc is engaged in the tourism sector and supplying related products, including technology solutions, to business partners in China, both online and offline. The company operates in three segments Tourism products, Technology, and Cross board merchandise The majority of the group revenue is generated from Tourism products. The Company's operations are located in the PRC and all of the Company's revenue is derived from sales to customers in the PRC region.
48GF Score
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