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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.
As of Jun. 2026, Zhejiang Guyuelongshan Shaoxing Wine Co has a Sloan Ratio of 3.16%, indicating the company is in the safe zone and there is no funny business with accruals.
Zhejiang Guyuelongshan Shaoxing Wine Co (SHSE:600059) 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, Zhejiang Guyuelongshan Shaoxing Wine Co has a Sloan Ratio of 3.16%, indicating the company is in the safe zone and there is no funny business with accruals.
Zhejiang Guyuelongshan Shaoxing Wine Co Sloan Ratio % Related Terms
Zhejiang Guyuelongshan Shaoxing Wine Co Sloan Ratio % Historical Data
* 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.
Zhejiang Guyuelongshan Shaoxing Wine Co Sloan Ratio % Chart
Zhejiang Guyuelongshan Shaoxing Wine Co Annual Data
For the Beverages - Wineries & Distilleries subindustry, Zhejiang Guyuelongshan Shaoxing Wine 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.
Zhejiang Guyuelongshan Shaoxing Wine Co Sloan Ratio % vs Beverages - Alcoholic Industry
For the Beverages - Alcoholic industry and Consumer Defensive sector, Zhejiang Guyuelongshan Shaoxing Wine Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Zhejiang Guyuelongshan Shaoxing Wine Co's Sloan Ratio % falls into.
Zhejiang Guyuelongshan Shaoxing Wine Co Sloan Ratio % Calculation
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.
* 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.
Zhejiang Guyuelongshan Shaoxing Wine Co (SHSE:600059) has a Sloan Ratio % of 3.16% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Zhejiang Guyuelongshan Shaoxing Wine Co and its competitors.
Is Zhejiang Guyuelongshan Shaoxing Wine Co's Sloan Ratio % too high?
Zhejiang Guyuelongshan Shaoxing Wine Co's current Sloan Ratio % is 3.16%. Overall, Zhejiang Guyuelongshan Shaoxing Wine Co has a GF Score™ of 83/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Zhejiang Guyuelongshan Shaoxing Wine Co's Sloan Ratio % compare to BF.B?
Zhejiang Guyuelongshan Shaoxing Wine Co's Sloan Ratio % of 3.16% can be compared against companies in the Beverages - Alcoholic 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 Beverages - Alcoholic company?
A good Sloan Ratio % depends on the Beverages - Alcoholic 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 Zhejiang Guyuelongshan Shaoxing Wine Co and its competitors. Zhejiang Guyuelongshan Shaoxing Wine Co's current Sloan Ratio % is 3.16%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Zhejiang Guyuelongshan Shaoxing Wine Co stock overvalued right now?
Based on GuruFocus' analysis, Zhejiang Guyuelongshan Shaoxing Wine Co (SHSE:600059) is currently considered Fairly Valued. The stock's GF Value™ is ¥8.63, compared to a current price of ¥8.36 — trading 3.1% below its estimated fair value. The current Sloan Ratio % is 3.16%. Zhejiang Guyuelongshan Shaoxing Wine Co's overall GF Score™ is 83/100 with 3 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 Zhejiang Guyuelongshan Shaoxing Wine Co (SHSE:600059), the current Sloan Ratio % is 3.16% 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 Zhejiang Guyuelongshan Shaoxing Wine Co (SHSE:600059) Overvalued in 2026?
Based on GuruFocus' analysis, Zhejiang Guyuelongshan Shaoxing Wine Co stock appears to be undervalued.
The current stock price of ¥8.36 is trading 3.1% below its estimated GF Value™ of ¥8.63.
GuruFocus considers Zhejiang Guyuelongshan Shaoxing Wine Co to be Fairly Valued.
Key valuation signals for SHSE:600059:
Sloan Ratio %: 3.16%
GF Value™: ¥8.63 vs. price of ¥8.36 (3.1% below fair value)
No single metric tells the full story. See the SHSE:600059 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Zhejiang Guyuelongshan Shaoxing Wine Co Ltd is a China-based company engaged in the production and distribution of Chinese rice wine. Its main products consist of raw Chinese rice wine, bottled Chinese rice wine and a relatively small amount of fruit wine and distilled spirit. The company owns a range of brands including Gu Yue Long Shan, Nv Er Hong, Champion Red, Shen Yonghe as well as Jian Hu, among others.
83GF Score
Get the complete analysis for SHSE:600059
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