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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.
Allied Industrial's Sloan Ratio for the quarter that ended in Jun. 2026 was -0.25%.
As of Jun. 2026, Allied Industrial has a Sloan Ratio of -0.25%, indicating the company is in the safe zone and there is no funny business with accruals.
Allied Industrial (ROCO:4702) 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 Jun. 2026, Allied Industrial has a Sloan Ratio of -0.25%, indicating the company is in the safe zone and there is no funny business with accruals.
Allied Industrial Sloan Ratio % Related Terms
Allied Industrial Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Allied Industrial'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.
ROCO:4702 vs LIN, SHW, ECL: Sloan Ratio % Comparison
For the Specialty Chemicals subindustry, Allied Industrial'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.
Allied Industrial Sloan Ratio % vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, Allied Industrial's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Allied Industrial'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.
Allied Industrial's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Allied Industrial's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 40.979 (Sep. 2025 ) + 0.473 (Dec. 2025 ) + 6.529 (Mar. 2026 ) + 13.507 (Jun. 2026 ) = NT$61.49 Mil.
Allied Industrial's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 5.828 (Sep. 2025 ) + -7.549 (Dec. 2025 ) + -17.391 (Mar. 2026 ) + -13.953 (Jun. 2026 ) = NT$-33.07 Mil.
Allied Industrial's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -238.948 (Sep. 2025 ) + 278.777 (Dec. 2025 ) + 90.617 (Mar. 2026 ) + -31.801 (Jun. 2026 ) = NT$98.65 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.
Allied Industrial (ROCO:4702) has a Sloan Ratio % of -0.25% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Allied Industrial and its competitors.
Is Allied Industrial's Sloan Ratio % too high?
Allied Industrial's current Sloan Ratio % is -0.25%. Overall, Allied Industrial has a GF Score™ of 53/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Allied Industrial's Sloan Ratio % compare to LIN and SHW?
Allied Industrial's Sloan Ratio % of -0.25% can be compared against companies in the Chemicals 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 Chemicals company?
A good Sloan Ratio % depends on the Chemicals 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 Allied Industrial and its competitors. Allied Industrial's current Sloan Ratio % is -0.25%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Allied Industrial stock overvalued right now?
Based on GuruFocus' analysis, Allied Industrial (ROCO:4702) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$4.21, compared to a current price of NT$9.36 — trading 122.3% above its estimated fair value. The current Sloan Ratio % is -0.25%. Allied Industrial's overall GF Score™ is 53/100 with 5 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 Allied Industrial (ROCO:4702), the current Sloan Ratio % is -0.25% as of Jun. 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 Allied Industrial (ROCO:4702) Overvalued in 2026?
Based on GuruFocus' analysis, Allied Industrial stock appears to be overvalued.
The current stock price of NT$9.36 is trading 122.3% above its estimated GF Value™ of NT$4.21.
GuruFocus considers Allied Industrial to be Significantly Overvalued.
Key valuation signals for ROCO:4702:
Sloan Ratio %: -0.25%
GF Value™: NT$4.21 vs. price of NT$9.36 (122.3% above fair value)
No single metric tells the full story. See the ROCO:4702 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Allied Industrial Corp Ltd is engaged in the trading of disperse dyes, automobiles, and commodities, and in the production and sale of cigarette filters, nylon fibers, and polyester fibers. It is also actively investing in new businesses, including mobile distribution, venture capital, and financial technology. The group has two reportable operating segments: Department A and Department B. Department A, which generates the majority of overall revenue, is engaged in the trading of chemical products, such as dyes, in Taiwan. Department B is engaged in the trading of various commodities, while other departments are engaged in strategic investments. Geographically, it operates in Taiwan and Asia, which generate the maximum revenue, as well as other regions.
53GF 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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