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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, Shanghai Industrial Urban Development Group has a Sloan Ratio of -0.30%, indicating the company is in the safe zone and there is no funny business with accruals.
Shanghai Industrial Urban Development Group (OTCPK:SIUDF) 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, Shanghai Industrial Urban Development Group has a Sloan Ratio of -0.30%, indicating the company is in the safe zone and there is no funny business with accruals.
Shanghai Industrial Urban Development Group Sloan Ratio % Related Terms
Shanghai Industrial Urban Development Group 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.
Shanghai Industrial Urban Development Group Sloan Ratio % Chart
Shanghai Industrial Urban Development Group Annual Data
Shanghai Industrial Urban Development Group Sloan Ratio % Competitor Comparison
For the Real Estate - Development subindustry, Shanghai Industrial Urban Development Group'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.
Shanghai Industrial Urban Development Group Sloan Ratio % vs Real Estate Industry
Shanghai Industrial Urban Development Group 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.
Shanghai Industrial Urban Development Group (SIUDF) has a Sloan Ratio % of -0.30% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Shanghai Industrial Urban Development Group and its competitors.
Is Shanghai Industrial Urban Development Group's Sloan Ratio % too high?
Shanghai Industrial Urban Development Group's current Sloan Ratio % is -0.30%. Overall, Shanghai Industrial Urban Development Group has a GF Score™ of 36/100, reflecting its overall financial health beyond just this single metric.
How does Shanghai Industrial Urban Development Group's Sloan Ratio % compare to competitors?
Shanghai Industrial Urban Development Group's Sloan Ratio % of -0.30% 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 Shanghai Industrial Urban Development Group and its competitors. Shanghai Industrial Urban Development Group's current Sloan Ratio % is -0.30%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shanghai Industrial Urban Development Group stock overvalued right now?
Shanghai Industrial Urban Development Group (SIUDF) has a current Sloan Ratio % of -0.30%. The current Sloan Ratio % is -0.30%. Shanghai Industrial Urban Development Group's overall GF Score™ is 36/100 with 8 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 Shanghai Industrial Urban Development Group (SIUDF), the current Sloan Ratio % is -0.30% 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.
Shanghai Industrial Urban Development Group Ltd serves its parent company, Shanghai Industrial Group, as an integrated real estate business platform operating in China. The group invests in real estate developments and operations in China. The group focuses its business on high-quality properties targeting urbanites and businesses. The company has projects in first, second, and third-tier cities. Some of the company's projects include high-end residential communities, office buildings, shopping arcades, hotels, and apartments. The company generates revenue from the sales of properties, income from property management, and hotel operations. A majority of the company's revenue comes from the sale of properties in China.
36GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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