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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.
As of Sep. 2025, Paramount Bed Holdings Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Paramount Bed Holdings Co (OTCPK:PBHDF) 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 Sep. 2025, Paramount Bed Holdings Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Paramount Bed Holdings Co Sloan Ratio % Related Terms
Paramount Bed Holdings Co 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.
PBHDF vs ISRG, BDX, MDLN: Sloan Ratio % Comparison
For the Medical Instruments & Supplies subindustry, Paramount Bed Holdings 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.
Paramount Bed Holdings Co Sloan Ratio % vs Medical Devices & Instruments Industry
For the Medical Devices & Instruments industry and Healthcare sector, Paramount Bed Holdings Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Paramount Bed Holdings Co's Sloan Ratio % falls into.
Paramount Bed Holdings Co 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.
Paramount Bed Holdings Co's Sloan Ratio for the fiscal year that ended in Mar. 2025 is calculated as
Paramount Bed Holdings Co's Net Income for the trailing twelve months (TTM) ended in Sep. 2025 was 4.939 (Sep. 2024 ) + 0 (Mar. 2025 ) + 7.51 (Jun. 2025 ) + 8.704 (Sep. 2025 ) = $21.2 Mil.
Paramount Bed Holdings Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Sep. 2025 was 0 (Sep. 2024 ) + 0 (Mar. 2025 ) + 0 (Jun. 2025 ) + 0 (Sep. 2025 ) = $0.0 Mil.
Paramount Bed Holdings Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Sep. 2025 was 0 (Sep. 2024 ) + 0 (Mar. 2025 ) + 0 (Jun. 2025 ) + 0 (Sep. 2025 ) = $0.0 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.
Paramount Bed Holdings Co (PBHDF) has a Sloan Ratio % of 0.00% as of Sep. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Paramount Bed Holdings Co and its competitors.
Is Paramount Bed Holdings Co's Sloan Ratio % too high?
Paramount Bed Holdings Co's current Sloan Ratio % is 0.00%. Overall, Paramount Bed Holdings Co has a GF Score™ of 90/100, reflecting its overall financial health beyond just this single metric.
How does Paramount Bed Holdings Co's Sloan Ratio % compare to ISRG and BDX?
Paramount Bed Holdings Co's Sloan Ratio % of 0.00% can be compared against companies in the Medical Devices & Instruments 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 Devices & Instruments company?
A good Sloan Ratio % depends on the Medical Devices & Instruments 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 Paramount Bed Holdings Co and its competitors. Paramount Bed Holdings 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 Paramount Bed Holdings Co stock overvalued right now?
Paramount Bed Holdings Co (PBHDF) has a current Sloan Ratio % of 0.00%. The stock's GF Value™ is $16.33, compared to a current price of $19.74 — trading 20.9% above its estimated fair value. The current Sloan Ratio % is 0.00%. Paramount Bed Holdings Co's overall GF Score™ is 90/100 with 6 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 Paramount Bed Holdings Co (PBHDF), the current Sloan Ratio % is 0.00% as of Sep. 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 Paramount Bed Holdings Co (PBHDF) Overvalued in 2026?
Based on GuruFocus' analysis, Paramount Bed Holdings Co stock appears to be overvalued.
The current stock price of $19.74 is trading 20.9% above its estimated GF Value™ of $16.33.
Key valuation signals for PBHDF:
Sloan Ratio %: 0.00%
GF Value™: $16.33 vs. price of $19.74 (20.9% above fair value)
No single metric tells the full story. See the PBHDF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Paramount Bed Holdings Co Ltd manufactures medical and nursing care products. Its acute care business sells products to intensive care units and other acute care facilities to relieve patient discomfort and prevent secondary infections. The long-term care business sells products used at long-term medical care facilities and nursing homes. The residential and nursing care business sells products to nurses and home-care helpers. The sleep and wellness business sells products to help customers sleep soundly, which include custom-made mattresses. The maintenance business provides bed maintenance and cleaning services. Paramount Bed generates the vast majority of its revenue in Japan.
90GF Score
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