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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.
Lontium Semiconductor's Sloan Ratio for the quarter that ended in Jun. 2026 was -6.70%.
As of Jun. 2026, Lontium Semiconductor has a Sloan Ratio of -6.70%, indicating the company is in the safe zone and there is no funny business with accruals.
Lontium Semiconductor (SHSE:688486) 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, Lontium Semiconductor has a Sloan Ratio of -6.70%, indicating the company is in the safe zone and there is no funny business with accruals.
Lontium Semiconductor Sloan Ratio % Related Terms
Lontium Semiconductor Sloan Ratio % Historical Data
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The historical data trend for Lontium Semiconductor'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.
SHSE:688486 vs NVDA, AVGO, MU: Sloan Ratio % Comparison
For the Semiconductors subindustry, Lontium Semiconductor'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.
Lontium Semiconductor Sloan Ratio % vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Lontium Semiconductor's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Lontium Semiconductor'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.
Lontium Semiconductor's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Lontium Semiconductor's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 52.98758779 (Sep. 2025 ) + 47.40755232 (Dec. 2025 ) + 38.0795606 (Mar. 2026 ) + 44.21378917 (Jun. 2026 ) = ¥182.7 Mil.
Lontium Semiconductor's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 25.57690069 (Sep. 2025 ) + 47.01970675 (Dec. 2025 ) + 38.67779718 (Mar. 2026 ) + 41.31655575 (Jun. 2026 ) = ¥152.6 Mil.
Lontium Semiconductor's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 220.26396095 (Sep. 2025 ) + -49.49471283 (Dec. 2025 ) + -290.73106323 (Mar. 2026 ) + 259.40246426 (Jun. 2026 ) = ¥139.4 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.
Lontium Semiconductor (SHSE:688486) has a Sloan Ratio % of -6.70% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Lontium Semiconductor and its competitors.
Is Lontium Semiconductor's Sloan Ratio % too high?
Lontium Semiconductor's current Sloan Ratio % is -6.70%. Overall, Lontium Semiconductor has a GF Score™ of 86/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lontium Semiconductor's Sloan Ratio % compare to NVDA and AVGO?
Lontium Semiconductor's Sloan Ratio % of -6.70% 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 Lontium Semiconductor and its competitors. Lontium Semiconductor's current Sloan Ratio % is -6.70%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lontium Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, Lontium Semiconductor (SHSE:688486) is currently considered Significantly Undervalued. The stock's GF Value™ is ¥72.37, compared to a current price of ¥44.54 — trading 38.5% below its estimated fair value. The current Sloan Ratio % is -6.70%. Lontium Semiconductor's overall GF Score™ is 86/100 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 Lontium Semiconductor (SHSE:688486), the current Sloan Ratio % is -6.70% 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 Lontium Semiconductor (SHSE:688486) Overvalued in 2026?
Based on GuruFocus' analysis, Lontium Semiconductor stock appears to be undervalued.
The current stock price of ¥44.54 is trading 38.5% below its estimated GF Value™ of ¥72.37.
GuruFocus considers Lontium Semiconductor to be Significantly Undervalued.
Key valuation signals for SHSE:688486:
Sloan Ratio %: -6.70%
GF Value™: ¥72.37 vs. price of ¥44.54 (38.5% below fair value)
No single metric tells the full story. See the SHSE:688486 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
AddressNo. 3963, Susong Road, Building B3, Intelligent Equipment Science and Technology Park, Economic and Technological Development Zone, Anhui Province, Hefei, CHN, 230601
Lontium Semiconductor Corp is engaged in the developing and marketing high-speed interface chips, embedded GPUs and ultra high-definition display drivers targeted for wide range high-definition multi-media applications. Its products include HDMI V1.3/V1.4/2.0/2.1 chipset, Displayport 1.2/1.4 chipset, USB 2.0, USB3.1 Type C chipset, MIPI chipset, LVDS chipset, VGA and LCD/TV controller and driver serving applications from PCs, notebooks, smartphones, TVs, monitors, automobiles to VR and accessories. The company's high-speed interface IPs and a wide range mixed-signal IPs on leading edge manufacturing technology serve various SoC vendors worldwide.
86GF Score
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