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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 Dec. 2025, Sino-Ocean Group Holding has a Sloan Ratio of 1.74%, indicating the company is in the safe zone and there is no funny business with accruals.
Sino-Ocean Group Holding (OTCPK:SIOLF) 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, Sino-Ocean Group Holding has a Sloan Ratio of 1.74%, indicating the company is in the safe zone and there is no funny business with accruals.
Sino-Ocean Group Holding Sloan Ratio % Related Terms
Sino-Ocean Group Holding 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.
Sino-Ocean Group Holding Sloan Ratio % Competitor Comparison
For the Real Estate - Development subindustry, Sino-Ocean Group Holding'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.
Sino-Ocean Group Holding Sloan Ratio % vs Real Estate Industry
For the Real Estate industry and Real Estate sector, Sino-Ocean Group Holding's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Sino-Ocean Group Holding's Sloan Ratio % falls into.
Sino-Ocean Group Holding 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.
Sino-Ocean Group Holding's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Sino-Ocean Group Holding's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 1420.832 (Jun. 2025 ) + -489.231 (Dec. 2025 ) = $932 Mil.
Sino-Ocean Group Holding's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 222.792 (Jun. 2025 ) + 101.724 (Dec. 2025 ) = $325 Mil.
Sino-Ocean Group Holding's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was 128.127 (Jun. 2025 ) + 107.029 (Dec. 2025 ) = $235 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.
Sino-Ocean Group Holding (SIOLF) has a Sloan Ratio % of 1.74% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Sino-Ocean Group Holding and its competitors.
Is Sino-Ocean Group Holding's Sloan Ratio % too high?
Sino-Ocean Group Holding's current Sloan Ratio % is 1.74%.
How does Sino-Ocean Group Holding's Sloan Ratio % compare to competitors?
Sino-Ocean Group Holding's Sloan Ratio % of 1.74% can be compared against companies in the Real Estate 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 Real Estate company?
A good Sloan Ratio % depends on the Real Estate 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 Sino-Ocean Group Holding and its competitors. Sino-Ocean Group Holding's current Sloan Ratio % is 1.74%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sino-Ocean Group Holding stock overvalued right now?
Based on GuruFocus' analysis, Sino-Ocean Group Holding (SIOLF) is currently considered Modestly Undervalued. The stock's GF Value™ is $0.01, compared to a current price of $0.01 — trading 28% below its estimated fair value. The current Sloan Ratio % is 1.74%. 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 Sino-Ocean Group Holding (SIOLF), the current Sloan Ratio % is 1.74% 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.
Sino-Ocean Group Holding Ltd is a property developer. The company engages in the development of residential property, investment property development and operation, property services and whole-industrial chain construction services, with its scope of businesses also covering senior living service, internet data center, logistics real estate and real estate fund, etc. Its segments consist of property development, property investment, and property management. The majority of the revenue is derived from the property development segment. Its geographical locations include the Beijing Region, the Bohai Rim Region, the Eastern Region, the Southern Region, the Central Region, and the Western Region.
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