Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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, An Cuong Wood - Working JSC has a Sloan Ratio of 10.13%, indicating there is a warning stage of accrual build up.
An Cuong Wood - Working JSC (STC:ACG) 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, An Cuong Wood - Working JSC has a Sloan Ratio of 10.13%, indicating there is a warning stage of accrual build up.
An Cuong Wood - Working JSC Sloan Ratio % Related Terms
An Cuong Wood - Working JSC 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.
STC:ACG vs SSD, UFPI, BCC: Sloan Ratio % Comparison
For the Lumber & Wood Production subindustry, An Cuong Wood - Working JSC'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.
An Cuong Wood - Working JSC Sloan Ratio % vs Forest Products Industry
For the Forest Products industry and Basic Materials sector, An Cuong Wood - Working JSC's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where An Cuong Wood - Working JSC's Sloan Ratio % falls into.
An Cuong Wood - Working JSC 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.
An Cuong Wood - Working JSC's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 137937.351 (Jun. 2025 ) + 135353.838 (Sep. 2025 ) + 145688.868 (Dec. 2025 ) + 111902.787 (Mar. 2026 ) = ₫530,883 Mil.
An Cuong Wood - Working JSC's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 47802.44 (Jun. 2025 ) + 29466.152 (Sep. 2025 ) + -259257.308 (Dec. 2025 ) + -121654.828 (Mar. 2026 ) = ₫-303,644 Mil.
An Cuong Wood - Working JSC's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 89378.64 (Jun. 2025 ) + 4138.663 (Sep. 2025 ) + 167135.663 (Dec. 2025 ) + -125492.888 (Mar. 2026 ) = ₫135,160 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.
An Cuong Wood - Working JSC (STC:ACG) has a Sloan Ratio % of 10.13% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on An Cuong Wood - Working JSC and its competitors.
Is An Cuong Wood - Working JSC's Sloan Ratio % too high?
An Cuong Wood - Working JSC's current Sloan Ratio % is 10.13%. Overall, An Cuong Wood - Working JSC has a GF Score™ of 83/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does An Cuong Wood - Working JSC's Sloan Ratio % compare to SSD and UFPI?
An Cuong Wood - Working JSC's Sloan Ratio % of 10.13% can be compared against companies in the Forest 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 a Forest Products company?
A good Sloan Ratio % depends on the Forest 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 An Cuong Wood - Working JSC and its competitors. An Cuong Wood - Working JSC's current Sloan Ratio % is 10.13%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is An Cuong Wood - Working JSC stock overvalued right now?
Based on GuruFocus' analysis, An Cuong Wood - Working JSC (STC:ACG) is currently considered Significantly Undervalued. The stock's GF Value™ is ₫45,069.63, compared to a current price of ₫30,400.00 — trading 32.5% below its estimated fair value. The current Sloan Ratio % is 10.13%. An Cuong Wood - Working JSC's overall GF Score™ is 83/100 with 4 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 An Cuong Wood - Working JSC (STC:ACG), the current Sloan Ratio % is 10.13% 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 An Cuong Wood - Working JSC (STC:ACG) Overvalued in 2026?
Based on GuruFocus' analysis, An Cuong Wood - Working JSC stock appears to be undervalued.
The current stock price of ₫30,400.00 is trading 32.5% below its estimated GF Value™ of ₫45,069.63.
GuruFocus considers An Cuong Wood - Working JSC to be Significantly Undervalued.
Key valuation signals for STC:ACG:
Sloan Ratio %: 10.13%
GF Value™: ₫45,069.63 vs. price of ₫30,400.00 (32.5% below fair value)
No single metric tells the full story. See the STC:ACG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
An Cuong Wood - Working JSC is engaged in the manufacture and trade of wooden household items, industrial wooden items, artificial boards, interior decoration, kitchen equipment, and other wooden-related products. It also provides installation services. The company's product offerings include wooden doors, fireproof wooden boards, floor laminates, wooden boards, decorative panels, worktops, melamine panels, and others. Geographically, the company generates maximum revenue from its domestic market and also exports its products to other countries.
83GF Score
Get the complete analysis for STC:ACG
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
STC:ACG has been successfully added to your 
