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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.
Seiren Co's Sloan Ratio for the quarter that ended in Mar. 2026 was 7.96%.
As of Mar. 2026, Seiren Co has a Sloan Ratio of 7.96%, indicating the company is in the safe zone and there is no funny business with accruals.
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 Mar. 2026, Seiren Co has a Sloan Ratio of 7.96%, indicating the company is in the safe zone and there is no funny business with accruals.
Seiren Co Sloan Ratio % Related Terms
Seiren Co Sloan Ratio % Historical Data
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The historical data trend for Seiren 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.
For the Textile Manufacturing subindustry, Seiren 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.
Seiren Co Sloan Ratio % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Seiren Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Seiren 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.
Seiren Co's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Seiren Co's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 28.294 (Jun. 2025 ) + 26.268 (Sep. 2025 ) + 29.51 (Dec. 2025 ) + 19.07 (Mar. 2026 ) = $103 Mil.
Seiren Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 16.085 (Jun. 2025 ) + 23.556 (Sep. 2025 ) + 44.806 (Dec. 2025 ) + 31.371 (Mar. 2026 ) = $116 Mil.
Seiren Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 3.384 (Jun. 2025 ) + -21.304 (Sep. 2025 ) + -71.128 (Dec. 2025 ) + -35.933 (Mar. 2026 ) = $-125 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.
Seiren Co (SERNF) has a Sloan Ratio % of 7.96% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Seiren Co and its competitors.
Is Seiren Co's Sloan Ratio % too high?
Seiren Co's current Sloan Ratio % is 7.96%. Overall, Seiren Co has a GF Score™ of 92/100, reflecting its overall financial health beyond just this single metric.
How does Seiren Co's Sloan Ratio % compare to competitors?
Seiren Co's Sloan Ratio % of 7.96% can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Sloan Ratio % depends on the Manufacturing - Apparel & Accessories 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 Seiren Co and its competitors. Seiren Co's current Sloan Ratio % is 7.96%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Seiren Co stock overvalued right now?
Seiren Co (SERNF) has a current Sloan Ratio % of 7.96%. The stock's GF Value™ is $19.86, compared to a current price of $19.50 — trading 1.8% below its estimated fair value. The current Sloan Ratio % is 7.96%. Seiren Co's overall GF Score™ is 92/100. 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 Seiren Co (SERNF), the current Sloan Ratio % is 7.96% as of Mar. 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 Seiren Co (SERNF) Overvalued in 2026?
Based on GuruFocus' analysis, Seiren Co stock appears to be undervalued.
The current stock price of $19.50 is trading 1.8% below its estimated GF Value™ of $19.86.
Key valuation signals for SERNF:
Sloan Ratio %: 7.96%
GF Value™: $19.86 vs. price of $19.50 (1.8% below fair value)
No single metric tells the full story. See the SERNF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Seiren Co Ltd is a Japan-based fiber manufacturing company. It is a dyeing processor of filament fibers. The company also produces silk, synthetic fibers and textile products used in household interior and apparel. It manufactures industrial materials including automobile interiors such as seats and air bags. The company's segment includes Automotive Interior, High Fashion, Electronics, Environment and Life Materials, Medical and Other. The company generates the majority of its revenue from the Automotive Interior segment.
92GF Score
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