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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.
BANDAI NAMCO Holdings's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
As of Mar. 2026, BANDAI NAMCO Holdings has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
BANDAI NAMCO Holdings (OTCPK:NCBDF) 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 Mar. 2026, BANDAI NAMCO Holdings has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
BANDAI NAMCO Holdings Sloan Ratio % Related Terms
BANDAI NAMCO Holdings Sloan Ratio % Historical Data
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The historical data trend for BANDAI NAMCO Holdings'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 Leisure subindustry, BANDAI NAMCO Holdings'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.
BANDAI NAMCO Holdings Sloan Ratio % vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, BANDAI NAMCO Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where BANDAI NAMCO Holdings'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.
BANDAI NAMCO Holdings's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
BANDAI NAMCO Holdings's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 265.283 (Jun. 2025 ) + 274.443 (Sep. 2025 ) + 231.761 (Dec. 2025 ) + 161.372 (Mar. 2026 ) = $933 Mil.
BANDAI NAMCO Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) = $0 Mil.
BANDAI NAMCO Holdings'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 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.
BANDAI NAMCO Holdings (NCBDF) 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 BANDAI NAMCO Holdings and its competitors.
Is BANDAI NAMCO Holdings' Sloan Ratio % too high?
BANDAI NAMCO Holdings' current Sloan Ratio % is 0.00%. Overall, BANDAI NAMCO Holdings has a GF Score™ of 93/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does BANDAI NAMCO Holdings' Sloan Ratio % compare to AS and HAS?
BANDAI NAMCO Holdings' Sloan Ratio % of 0.00% can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Sloan Ratio % depends on the Travel & Leisure 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 BANDAI NAMCO Holdings and its competitors. BANDAI NAMCO Holdings'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 BANDAI NAMCO Holdings stock overvalued right now?
Based on GuruFocus' analysis, BANDAI NAMCO Holdings (NCBDF) is currently considered Modestly Undervalued. The stock's GF Value™ is $28.76, compared to a current price of $22.44 — trading 22% below its estimated fair value. The current Sloan Ratio % is 0.00%. BANDAI NAMCO Holdings' overall GF Score™ is 93/100. 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 BANDAI NAMCO Holdings (NCBDF), 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 BANDAI NAMCO Holdings (NCBDF) Overvalued in 2026?
Based on GuruFocus' analysis, BANDAI NAMCO Holdings stock appears to be undervalued.
The current stock price of $22.44 is trading 22% below its estimated GF Value™ of $28.76.
GuruFocus considers BANDAI NAMCO Holdings to be Modestly Undervalued.
Key valuation signals for NCBDF:
Sloan Ratio %: 0.00%
GF Value™: $28.76 vs. price of $22.44 (22% below fair value)
No single metric tells the full story. See the NCBDF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Bandai Namco was established in 2005 through the merger of Bandai (established 1950), a toy manufacturer, and Namco (established 1955), a video game developer and arcade operator. Since then, Bandai Namco has emerged as one of the top entertainment companies in Japan, producing and selling games, toys, animation, and music content for a portfolio of over 400 internationally popular intellectual properties. The company's most notable franchises—Gundam, Dragon Ball, and One Piece are among the highest-grossing franchises in the world.
93GF Score
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