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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.
Osaka Gas Co's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
As of Mar. 2026, Osaka Gas Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Osaka Gas Co (OTCPK:OSGSY) 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, Osaka Gas Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Osaka Gas Co Sloan Ratio % Related Terms
Osaka Gas Co Sloan Ratio % Historical Data
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The historical data trend for Osaka Gas Co'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 Utilities - Regulated Gas subindustry, Osaka Gas 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.
Osaka Gas Co Sloan Ratio % vs Utilities - Regulated Industry
For the Utilities - Regulated industry and Utilities sector, Osaka Gas Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Osaka Gas Co'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.
Osaka Gas Co's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Osaka Gas Co's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 335.824 (Jun. 2025 ) + 313.358 (Sep. 2025 ) + 292.108 (Dec. 2025 ) + 77.841 (Mar. 2026 ) = $1,019 Mil.
Osaka Gas Co'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.
Osaka Gas Co'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.
Osaka Gas Co (OSGSY) 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 Osaka Gas Co and its competitors.
Is Osaka Gas Co's Sloan Ratio % too high?
Osaka Gas Co's current Sloan Ratio % is 0.00%. Overall, Osaka Gas Co has a GF Score™ of 76/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Osaka Gas Co's Sloan Ratio % compare to ATO and NI?
Osaka Gas Co's Sloan Ratio % of 0.00% can be compared against companies in the Utilities - Regulated 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 an Utilities - Regulated company?
A good Sloan Ratio % depends on the Utilities - Regulated 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 Osaka Gas Co and its competitors. Osaka Gas 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 Osaka Gas Co stock overvalued right now?
Based on GuruFocus' analysis, Osaka Gas Co (OSGSY) is currently considered Significantly Overvalued. The stock's GF Value™ is $48.70, compared to a current price of $69.83 — trading 43.4% above its estimated fair value. The current Sloan Ratio % is 0.00%. Osaka Gas Co's overall GF Score™ is 76/100 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 Osaka Gas Co (OSGSY), 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 Osaka Gas Co (OSGSY) Overvalued in 2026?
Based on GuruFocus' analysis, Osaka Gas Co stock appears to be overvalued.
The current stock price of $69.83 is trading 43.4% above its estimated GF Value™ of $48.70.
GuruFocus considers Osaka Gas Co to be Significantly Overvalued.
Key valuation signals for OSGSY:
Sloan Ratio %: 0.00%
GF Value™: $48.70 vs. price of $69.83 (43.4% above fair value)
No single metric tells the full story. See the OSGSY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Osaka Gas Co Ltd is a Japanese utility company involved in the production and supply of natural gas and electricity. The company operates through three segments. The Domestic Energy segment covers city gas production and supply, gas appliances, piping work, LNG and LPG sales, industrial gases, power generation, and electricity sales. The Life & Business Solutions segment engages in real estate development and leasing, information processing, and the sale of fine and carbon materials. The Overseas Energy segment focuses on natural gas and other energy development, investment, and supply. It generates the majority of its revenue from the Domestic energy segment.
76GF Score
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