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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 Mar. 2026, Sanshin Electronics Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Sanshin Electronics Co (OTCPK:SSNEF) 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 Mar. 2026, Sanshin Electronics Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Sanshin Electronics Co Sloan Ratio % Related Terms
Sanshin Electronics 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.
For the Semiconductors subindustry, Sanshin Electronics 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.
Sanshin Electronics Co Sloan Ratio % vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Sanshin Electronics Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Sanshin Electronics Co'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.
Sanshin Electronics Co's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Sanshin Electronics Co's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 6.368 (Jun. 2025 ) + 10.861 (Sep. 2025 ) + 5.112 (Dec. 2025 ) + 10.266 (Mar. 2026 ) = $33 Mil.
Sanshin Electronics Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) = $0 Mil.
Sanshin Electronics Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) = $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.
Sanshin Electronics Co (SSNEF) has a Sloan Ratio % of 0.00% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Sanshin Electronics Co and its competitors.
Is Sanshin Electronics Co's Sloan Ratio % too high?
Sanshin Electronics Co's current Sloan Ratio % is 0.00%. Overall, Sanshin Electronics Co has a GF Score™ of 80/100, reflecting its overall financial health beyond just this single metric.
How does Sanshin Electronics Co's Sloan Ratio % compare to NVDA and AVGO?
Sanshin Electronics Co's Sloan Ratio % of 0.00% 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 Sanshin Electronics Co and its competitors. Sanshin Electronics Co'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 Sanshin Electronics Co stock overvalued right now?
Sanshin Electronics Co (SSNEF) has a current Sloan Ratio % of 0.00%. The stock's GF Value™ is $17.71, compared to a current price of $20.10 — trading 13.5% above its estimated fair value. The current Sloan Ratio % is 0.00%. Sanshin Electronics Co's overall GF Score™ is 80/100. 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 Sanshin Electronics Co (SSNEF), the current Sloan Ratio % is 0.00% as of Mar. 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 Sanshin Electronics Co (SSNEF) Overvalued in 2026?
Based on GuruFocus' analysis, Sanshin Electronics Co stock appears to be overvalued.
The current stock price of $20.10 is trading 13.5% above its estimated GF Value™ of $17.71.
Key valuation signals for SSNEF:
Sloan Ratio %: 0.00%
GF Value™: $17.71 vs. price of $20.10 (13.5% above fair value)
No single metric tells the full story. See the SSNEF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sanshin Electronics Co Ltd is a Japanese based electronics trading company. It operates in two business divisions including device business and solution business. Its device business is engaged in the sales of semiconductors and electronic components for automobile, information and communications, toys and games, and social infrastructure and manufacturing industries. In solution business, it offers IT (information technology) infrastructure solution, application services, video solutions, support, and services. The company has a nationwide network in Japan, Thailand, Malaysia, Singapore, Taiwan, Hong Kong, Irvine, and Shenzhen.
80GF Score
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