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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.
Orient Overseas (International) (OTCPK:OROVY) 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, Orient Overseas (International) has a Sloan Ratio of 11.65%, indicating there is a warning stage of accrual build up.
Orient Overseas (International) Sloan Ratio % Related Terms
Orient Overseas (International) 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.
Orient Overseas (International) Sloan Ratio % Chart
Orient Overseas (International) Sloan Ratio % Competitor Comparison
For the Marine Shipping subindustry, Orient Overseas (International)'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.
Orient Overseas (International) Sloan Ratio % vs Transportation Industry
For the Transportation industry and Industrials sector, Orient Overseas (International)'s Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Orient Overseas (International)'s Sloan Ratio % falls into.
Orient Overseas (International) 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 company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Orient Overseas (International)'s Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 954.229 (Jun. 2025 ) + 559.254 (Dec. 2025 ) = $1,513 Mil.
Orient Overseas (International)'s Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 1124.771 (Jun. 2025 ) + 866 (Dec. 2025 ) = $1,991 Mil.
Orient Overseas (International)'s Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -1353.917 (Jun. 2025 ) + -1181.947 (Dec. 2025 ) = $-2,536 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.
Orient Overseas (International) (OROVY) has a Sloan Ratio % of 11.65% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Orient Overseas (International) and its competitors.
Is Orient Overseas (International)'s Sloan Ratio % too high?
Orient Overseas (International)'s current Sloan Ratio % is 11.65%. Overall, Orient Overseas (International) has a GF Score™ of 55/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Orient Overseas (International)'s Sloan Ratio % compare to competitors?
Orient Overseas (International)'s Sloan Ratio % of 11.65% can be compared against companies in the Transportation 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 Transportation company?
A good Sloan Ratio % depends on the Transportation 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 Orient Overseas (International) and its competitors. Orient Overseas (International)'s current Sloan Ratio % is 11.65%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Orient Overseas (International) stock overvalued right now?
Based on GuruFocus' analysis, Orient Overseas (International) (OROVY) is currently considered Significantly Overvalued. The stock's GF Value™ is $74.13, compared to a current price of $98.12 — trading 32.4% above its estimated fair value. The current Sloan Ratio % is 11.65%. Orient Overseas (International)'s overall GF Score™ is 55/100 with 10 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 Orient Overseas (International) (OROVY), the current Sloan Ratio % is 11.65% 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 Orient Overseas (International) (OROVY) Overvalued in 2026?
Based on GuruFocus' analysis, Orient Overseas (International) stock appears to be overvalued.
The current stock price of $98.12 is trading 32.4% above its estimated GF Value™ of $74.13.
GuruFocus considers Orient Overseas (International) to be Significantly Overvalued.
Key valuation signals for OROVY:
Sloan Ratio %: 11.65%
GF Value™: $74.13 vs. price of $98.12 (32.4% above fair value)
No single metric tells the full story. See the OROVY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Orient Overseas (International) Ltd is engaged in container transport and logistics. Container transport and logistics include containerized shipping services in trade lanes, covering Trans-Pacific, Trans-Atlantic, Asia/Europe, Asia/Australia, and Intra-Asia trades, and integrated services over the management and control of effective storage and flow of goods. Revenue comprises gross freight income, charter hire, service, and other income from the operation of the container transport and logistics and rental income from the investment property. Its segments are Container transport and logistics and Others.
55GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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