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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.
Road King Infrastructure (OTCPK:RKGXF) 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, Road King Infrastructure has a Sloan Ratio of -14.93%, indicating there is a warning stage of accrual build up.
Road King Infrastructure Sloan Ratio % Related Terms
Road King Infrastructure 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.
Road King Infrastructure Sloan Ratio % Competitor Comparison
For the Real Estate - Development subindustry, Road King Infrastructure'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.
Road King Infrastructure Sloan Ratio % vs Real Estate Industry
For the Real Estate industry and Real Estate sector, Road King Infrastructure's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Road King Infrastructure's Sloan Ratio % falls into.
Road King Infrastructure 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.
Road King Infrastructure'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.
Road King Infrastructure's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -224.533 (Jun. 2025 ) + -472.094 (Dec. 2025 ) = $-696.6 Mil.
Road King Infrastructure's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -46.875 (Jun. 2025 ) + -16.024 (Dec. 2025 ) = $-62.9 Mil.
Road King Infrastructure's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was 236.66 (Jun. 2025 ) + -4.088 (Dec. 2025 ) = $232.6 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.
Road King Infrastructure (RKGXF) has a Sloan Ratio % of -14.93% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Road King Infrastructure and its competitors.
Is Road King Infrastructure's Sloan Ratio % too high?
Road King Infrastructure's current Sloan Ratio % is -14.93%. Overall, Road King Infrastructure has a GF Score™ of 35/100, reflecting its overall financial health beyond just this single metric.
How does Road King Infrastructure's Sloan Ratio % compare to competitors?
Road King Infrastructure's Sloan Ratio % of -14.93% can be compared against companies in the Real Estate 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 Real Estate company?
A good Sloan Ratio % depends on the Real Estate 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 Road King Infrastructure and its competitors. Road King Infrastructure's current Sloan Ratio % is -14.93%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Road King Infrastructure stock overvalued right now?
Road King Infrastructure (RKGXF) has a current Sloan Ratio % of -14.93%. The stock's GF Value™ is $0.10, compared to a current price of $0.08 — trading 23.8% below its estimated fair value. The current Sloan Ratio % is -14.93%. Road King Infrastructure's overall GF Score™ is 35/100 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 Road King Infrastructure (RKGXF), the current Sloan Ratio % is -14.93% 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 Road King Infrastructure (RKGXF) Overvalued in 2026?
Based on GuruFocus' analysis, Road King Infrastructure stock appears to be undervalued.
The current stock price of $0.08 is trading 23.8% below its estimated GF Value™ of $0.10.
Key valuation signals for RKGXF:
Sloan Ratio %: -14.93%
GF Value™: $0.10 vs. price of $0.08 (23.8% below fair value)
No single metric tells the full story. See the RKGXF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Road King Infrastructure Ltd engages in the operation of property development, investment and asset management businesses in Mainland China and Hong Kong and the investment in, development, operation and management of toll road projects in Southeast Asia. Its segments include Property development and investment engages in the development of properties for sale and for rental income and/or potential capital appreciation; Toll road engages in the development, operation and management of toll roads; and Investment and asset management engages in the property development and investment, integrated with property fund, cultural, tourist and commercial businesses. It derives the majority of revenue from Property development and investment segment. It operates in Mainland China and Hong Kong.
35GF 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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