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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.
Sintokogio's Sloan Ratio for the quarter that ended in Dec. 2025 was 0.00%.
As of Dec. 2025, Sintokogio has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Sintokogio (OTCPK:SILDF) 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 Dec. 2025, Sintokogio has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Sintokogio Sloan Ratio % Related Terms
Sintokogio Sloan Ratio % Historical Data
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The historical data trend for Sintokogio'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 Specialty Industrial Machinery subindustry, Sintokogio'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.
Sintokogio Sloan Ratio % vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Sintokogio's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Sintokogio'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.
Sintokogio's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Sintokogio's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 15.343 (Mar. 2025 ) + 1.287 (Jun. 2025 ) + -0.764 (Sep. 2025 ) + 3.887 (Dec. 2025 ) = $20 Mil.
Sintokogio's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 0 (Mar. 2025 ) + 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) = $0 Mil.
Sintokogio's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was 0 (Mar. 2025 ) + 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) = $0 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.
Sintokogio (SILDF) has a Sloan Ratio % of 0.00% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Sintokogio and its competitors.
Is Sintokogio's Sloan Ratio % too high?
Sintokogio's current Sloan Ratio % is 0.00%. Overall, Sintokogio has a GF Score™ of 74/100, reflecting its overall financial health beyond just this single metric.
How does Sintokogio's Sloan Ratio % compare to GEV and ETN?
Sintokogio's Sloan Ratio % of 0.00% can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Sloan Ratio % depends on the Industrial Products 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 Sintokogio and its competitors. Sintokogio's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sintokogio stock overvalued right now?
Sintokogio (SILDF) has a current Sloan Ratio % of 0.00%. The stock's GF Value™ is $5.81, compared to a current price of $5.09 — trading 12.5% below its estimated fair value. The current Sloan Ratio % is 0.00%. Sintokogio's overall GF Score™ is 74/100 with 7 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 Sintokogio (SILDF), the current Sloan Ratio % is 0.00% as of Dec. 2025. 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 Sintokogio (SILDF) Overvalued in 2026?
Based on GuruFocus' analysis, Sintokogio stock appears to be undervalued.
The current stock price of $5.09 is trading 12.5% below its estimated GF Value™ of $5.81.
Key valuation signals for SILDF:
Sloan Ratio %: 0.00%
GF Value™: $5.81 vs. price of $5.09 (12.5% below fair value)
No single metric tells the full story. See the SILDF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sintokogio Ltd is a Japan-based company that operates through five segments. The foundry segment produces and sells green sand molding machines, green sand treatment systems, chemically bonded sand systems, and so on. The surface treatment segment manufactures shot-blasting machines, air-blasting machines, and shot-peening machines. The environmental equipment segment manufactures dust collectors, exhaust gas purifiers, wastewater-treatment systems, and others. The material handling equipment segment provides scissor lifts, conveyors, and so on. The special equipment segment manufactures equipment for peripheral industries, including mechatronics, molds, and forming. The company has a global presence, with Asia, North America, and Europe being its top three markets.
74GF Score
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