Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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.
Green World Hotels Co's Sloan Ratio for the quarter that ended in Jun. 2026 was -15.59%.
As of Jun. 2026, Green World Hotels Co has a Sloan Ratio of -15.59%, indicating there is a warning stage of accrual build up.
Green World Hotels Co (ROCO:8077) 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, Green World Hotels Co has a Sloan Ratio of -15.59%, indicating there is a warning stage of accrual build up.
Green World Hotels Co Sloan Ratio % Related Terms
Green World Hotels Co Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Green World Hotels 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:8077 vs MAR, HLT, H: Sloan Ratio % Comparison
For the Lodging subindustry, Green World Hotels 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.
Green World Hotels Co Sloan Ratio % vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Green World Hotels Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Green World Hotels 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.
Green World Hotels Co's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Green World Hotels Co's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 7.499 (Sep. 2025 ) + 69.678 (Dec. 2025 ) + 42.803 (Mar. 2026 ) + 28.719 (Jun. 2026 ) = NT$149 Mil.
Green World Hotels Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 117.298 (Sep. 2025 ) + 175.417 (Dec. 2025 ) + 135.667 (Mar. 2026 ) + 151.149 (Jun. 2026 ) = NT$580 Mil.
Green World Hotels Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -30.971 (Sep. 2025 ) + -7.436 (Dec. 2025 ) + -43.158 (Mar. 2026 ) + 40.311 (Jun. 2026 ) = NT$-41 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.
Green World Hotels Co (ROCO:8077) has a Sloan Ratio % of -15.59% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Green World Hotels Co and its competitors.
Is Green World Hotels Co's Sloan Ratio % too high?
Green World Hotels Co's current Sloan Ratio % is -15.59%. Overall, Green World Hotels Co has a GF Score™ of 74/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Green World Hotels Co's Sloan Ratio % compare to MAR and HLT?
Green World Hotels Co's Sloan Ratio % of -15.59% can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Sloan Ratio % depends on the Travel & Leisure 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 Green World Hotels Co and its competitors. Green World Hotels Co's current Sloan Ratio % is -15.59%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Green World Hotels Co stock overvalued right now?
Based on GuruFocus' analysis, Green World Hotels Co (ROCO:8077) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$49.80, compared to a current price of NT$43.85 — trading 11.9% below its estimated fair value. The current Sloan Ratio % is -15.59%. Green World Hotels Co's overall GF Score™ is 74/100 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 Green World Hotels Co (ROCO:8077), the current Sloan Ratio % is -15.59% 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 Green World Hotels Co (ROCO:8077) Overvalued in 2026?
Based on GuruFocus' analysis, Green World Hotels Co stock appears to be undervalued.
The current stock price of NT$43.85 is trading 11.9% below its estimated GF Value™ of NT$49.80.
GuruFocus considers Green World Hotels Co to be Modestly Undervalued.
Key valuation signals for ROCO:8077:
Sloan Ratio %: -15.59%
GF Value™: NT$49.80 vs. price of NT$43.85 (11.9% below fair value)
No single metric tells the full story. See the ROCO:8077 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Green World Hotels Co Ltd is engaged in the business activities of Hotels and restaurant operations. The company provides hotel rooms, catering services, leasing, and business management services to customers. The company derives a majority of its revenue from the provision of hotel room services. Some of its hotels are Green World Grand Nanjing, Green World Flora, New World Hotel, Green World Linsen, and others.
74GF Score
Get the complete analysis for ROCO:8077
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ROCO:8077 has been successfully added to your 
