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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.
Gudeng Equipment Co's Sloan Ratio for the quarter that ended in Jun. 2026 was -5.72%.
As of Jun. 2026, Gudeng Equipment Co has a Sloan Ratio of -5.72%, indicating the company is in the safe zone and there is no funny business with accruals.
Gudeng Equipment Co (ROCO:6953) 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, Gudeng Equipment Co has a Sloan Ratio of -5.72%, indicating the company is in the safe zone and there is no funny business with accruals.
Gudeng Equipment Co Sloan Ratio % Related Terms
Gudeng Equipment Co Sloan Ratio % Historical Data
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The historical data trend for Gudeng Equipment 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.
ROCO:6953 vs LRCX, AMAT, KLAC: Sloan Ratio % Comparison
For the Semiconductor Equipment & Materials subindustry, Gudeng Equipment 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.
Gudeng Equipment Co Sloan Ratio % vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Gudeng Equipment Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Gudeng Equipment 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.
Gudeng Equipment Co's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Gudeng Equipment Co's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 70.901 (Sep. 2025 ) + 73.774 (Dec. 2025 ) + 37.542 (Mar. 2026 ) + 109.287 (Jun. 2026 ) = NT$292 Mil.
Gudeng Equipment Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 20.474 (Sep. 2025 ) + 198.369 (Dec. 2025 ) + -17.876 (Mar. 2026 ) + 387.978 (Jun. 2026 ) = NT$589 Mil.
Gudeng Equipment Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -52.642 (Sep. 2025 ) + 120.676 (Dec. 2025 ) + -68.154 (Mar. 2026 ) + -115.317 (Jun. 2026 ) = NT$-115 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.
Gudeng Equipment Co (ROCO:6953) has a Sloan Ratio % of -5.72% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Gudeng Equipment Co and its competitors.
Is Gudeng Equipment Co's Sloan Ratio % too high?
Gudeng Equipment Co's current Sloan Ratio % is -5.72%. Overall, Gudeng Equipment Co has a GF Score™ of 73/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Gudeng Equipment Co's Sloan Ratio % compare to LRCX and AMAT?
Gudeng Equipment Co's Sloan Ratio % of -5.72% can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Sloan Ratio % depends on the Semiconductors 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 Gudeng Equipment Co and its competitors. Gudeng Equipment Co's current Sloan Ratio % is -5.72%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gudeng Equipment Co stock overvalued right now?
Based on GuruFocus' analysis, Gudeng Equipment Co (ROCO:6953) is currently considered Fairly Valued. The stock's GF Value™ is NT$246.40, compared to a current price of NT$224.50 — trading 8.9% below its estimated fair value. The current Sloan Ratio % is -5.72%. Gudeng Equipment Co's overall GF Score™ is 73/100 with 2 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 Gudeng Equipment Co (ROCO:6953), the current Sloan Ratio % is -5.72% 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 Gudeng Equipment Co (ROCO:6953) Overvalued in 2026?
Based on GuruFocus' analysis, Gudeng Equipment Co stock appears to be undervalued.
The current stock price of NT$224.50 is trading 8.9% below its estimated GF Value™ of NT$246.40.
GuruFocus considers Gudeng Equipment Co to be Fairly Valued.
Key valuation signals for ROCO:6953:
Sloan Ratio %: -5.72%
GF Value™: NT$246.40 vs. price of NT$224.50 (8.9% below fair value)
No single metric tells the full story. See the ROCO:6953 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Gudeng Equipment Co Ltd is engaged in the sale, repair, and maintenance of precision instruments. Its products include Automatic EIP Inspection Equipment/ EUV Reticle Sidewall Inspection, EUV Lite Exchanger, EUV Reticle Exchanger, EUV Vacuum Cleaner, Reticle Cleaner, Large-Size Reticle Cleaner, Reticle Exchanger, Reticle Cabinet Solution, Reticle Storage Solution, and PVD Technology.
73GF Score
Get the complete analysis for ROCO:6953
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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