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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.
Jhu Jian Catering Co's Sloan Ratio for the quarter that ended in Jun. 2026 was -15.27%.
As of Jun. 2026, Jhu Jian Catering Co has a Sloan Ratio of -15.27%, indicating there is a warning stage of accrual build up.
Jhu Jian Catering Co (ROCO:7723) 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, Jhu Jian Catering Co has a Sloan Ratio of -15.27%, indicating there is a warning stage of accrual build up.
Jhu Jian Catering Co Sloan Ratio % Related Terms
Jhu Jian Catering Co Sloan Ratio % Historical Data
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The historical data trend for Jhu Jian Catering 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:7723 vs MCD, SBUX, CMG: Sloan Ratio % Comparison
For the Restaurants subindustry, Jhu Jian Catering 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.
Jhu Jian Catering Co Sloan Ratio % vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Jhu Jian Catering Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Jhu Jian Catering 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.
Jhu Jian Catering Co's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Jhu Jian Catering Co's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was -91.634 (Sep. 2025 ) + -188.665 (Dec. 2025 ) + -44.131 (Mar. 2026 ) + -91.853 (Jun. 2026 ) = NT$-416 Mil.
Jhu Jian Catering Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 155.779 (Sep. 2025 ) + 207.135 (Dec. 2025 ) + -37.441 (Mar. 2026 ) + 100.02 (Jun. 2026 ) = NT$425 Mil.
Jhu Jian Catering Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -59.085 (Sep. 2025 ) + -74.072 (Dec. 2025 ) + -70.369 (Mar. 2026 ) + -84.894 (Jun. 2026 ) = NT$-288 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.
Jhu Jian Catering Co (ROCO:7723) has a Sloan Ratio % of -15.27% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Jhu Jian Catering Co and its competitors.
Is Jhu Jian Catering Co's Sloan Ratio % too high?
Jhu Jian Catering Co's current Sloan Ratio % is -15.27%. Overall, Jhu Jian Catering Co has a GF Score™ of 30/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Jhu Jian Catering Co's Sloan Ratio % compare to MCD and SBUX?
Jhu Jian Catering Co's Sloan Ratio % of -15.27% can be compared against companies in the Restaurants 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 Restaurants company?
A good Sloan Ratio % depends on the Restaurants 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 Jhu Jian Catering Co and its competitors. Jhu Jian Catering Co's current Sloan Ratio % is -15.27%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jhu Jian Catering Co stock overvalued right now?
Based on GuruFocus' analysis, Jhu Jian Catering Co (ROCO:7723) is currently considered Possible Value Trap. The stock's GF Value™ is NT$48.40, compared to a current price of NT$18.80 — trading 61.2% below its estimated fair value. The current Sloan Ratio % is -15.27%. Jhu Jian Catering Co's overall GF Score™ is 30/100 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 Jhu Jian Catering Co (ROCO:7723), the current Sloan Ratio % is -15.27% 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 Jhu Jian Catering Co (ROCO:7723) Overvalued in 2026?
Based on GuruFocus' analysis, Jhu Jian Catering Co stock appears to be undervalued.
The current stock price of NT$18.80 is trading 61.2% below its estimated GF Value™ of NT$48.40.
GuruFocus considers Jhu Jian Catering Co to be Possible Value Trap.
Key valuation signals for ROCO:7723:
Sloan Ratio %: -15.27%
GF Value™: NT$48.40 vs. price of NT$18.80 (61.2% below fair value)
No single metric tells the full story. See the ROCO:7723 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Jhu Jian Catering Co Ltd is a company that is a chain catering brand with seafood suppliers, integrating production and sales with Xinfeng Xianhui Aquatic Products to provide a fresh and high-quality seafood supply chain. they choose high-quality and complete food suppliers to provide a variety of selected ingredients that meet food safety standards, Where they combine the concept of "extracting the essence of various ingredients from hundreds of flavors to integrate the characteristics of the ingredients into soups and dishes.
30GF Score
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