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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.
Sinopharm Group Co's Sloan Ratio for the quarter that ended in Dec. 2025 was -1.73%.
As of Dec. 2025, Sinopharm Group Co has a Sloan Ratio of -1.73%, indicating the company is in the safe zone and there is no funny business with accruals.
Sinopharm Group Co (OTCPK:SHTDF) 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, Sinopharm Group Co has a Sloan Ratio of -1.73%, indicating the company is in the safe zone and there is no funny business with accruals.
Sinopharm Group Co Sloan Ratio % Related Terms
Sinopharm Group Co Sloan Ratio % Historical Data
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The historical data trend for Sinopharm Group 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 Medical Distribution subindustry, Sinopharm Group 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.
Sinopharm Group Co Sloan Ratio % vs Medical Distribution Industry
For the Medical Distribution industry and Healthcare sector, Sinopharm Group Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Sinopharm Group 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.
Sinopharm Group Co'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.
Sinopharm Group Co's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 482.659 (Jun. 2025 ) + 523.826 (Dec. 2025 ) = $1,006 Mil.
Sinopharm Group Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -4750.583 (Jun. 2025 ) + 6850.479 (Dec. 2025 ) = $2,100 Mil.
Sinopharm Group Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -73.985 (Jun. 2025 ) + -61.427 (Dec. 2025 ) = $-135 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.
Sinopharm Group Co (SHTDF) has a Sloan Ratio % of -1.73% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Sinopharm Group Co and its competitors.
Is Sinopharm Group Co's Sloan Ratio % too high?
Sinopharm Group Co's current Sloan Ratio % is -1.73%. Overall, Sinopharm Group Co has a GF Score™ of 78/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sinopharm Group Co's Sloan Ratio % compare to MCK and CAH?
Sinopharm Group Co's Sloan Ratio % of -1.73% can be compared against companies in the Medical Distribution 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 Medical Distribution company?
A good Sloan Ratio % depends on the Medical Distribution 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 Sinopharm Group Co and its competitors. Sinopharm Group Co's current Sloan Ratio % is -1.73%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sinopharm Group Co stock overvalued right now?
Based on GuruFocus' analysis, Sinopharm Group Co (SHTDF) is currently considered Modestly Undervalued. The stock's GF Value™ is $2.58, compared to a current price of $2.13 — trading 17.3% below its estimated fair value. The current Sloan Ratio % is -1.73%. Sinopharm Group Co's overall GF Score™ is 78/100 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 Sinopharm Group Co (SHTDF), the current Sloan Ratio % is -1.73% 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 Sinopharm Group Co (SHTDF) Overvalued in 2026?
Based on GuruFocus' analysis, Sinopharm Group Co stock appears to be undervalued.
The current stock price of $2.13 is trading 17.3% below its estimated GF Value™ of $2.58.
GuruFocus considers Sinopharm Group Co to be Modestly Undervalued.
Key valuation signals for SHTDF:
Sloan Ratio %: -1.73%
GF Value™: $2.58 vs. price of $2.13 (17.3% below fair value)
No single metric tells the full story. See the SHTDF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Founded in 2003, Sinopharm is the largest wholesaler and retailer of drugs and medical devices in China and listed on the Hong Kong Stock Exchange in 2009. It is a core subsidiary of China National Pharmaceutical Group. Sinopharm's largest operating segment is pharmaceutical distribution, making up over 70% of its total revenue by the end of 2024. In 2018, Sinopharm acquired the largest Chinese medical device distributor, China National Scientific Instruments and Materials. Now, medical device distribution accounts for over 20% of Sinopharm's total revenue. Sinopharm's downstream customers range from hospitals and other health services institutions to end-customers.
78GF Score
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