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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 Jun. 2026, MocChau Dairy Cattle Breeding JSC has a Sloan Ratio of -3,400.95%, indicating there is a warning stage of accrual build up.
MocChau Dairy Cattle Breeding JSC (STC:MCM) 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 Jun. 2026, MocChau Dairy Cattle Breeding JSC has a Sloan Ratio of -3,400.95%, indicating there is a warning stage of accrual build up.
MocChau Dairy Cattle Breeding JSC Sloan Ratio % Related Terms
MocChau Dairy Cattle Breeding 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.
MocChau Dairy Cattle Breeding JSC Sloan Ratio % Chart
For the Farm Products subindustry, MocChau Dairy Cattle Breeding 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.
MocChau Dairy Cattle Breeding JSC Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, MocChau Dairy Cattle Breeding JSC's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where MocChau Dairy Cattle Breeding JSC's Sloan Ratio % falls into.
MocChau Dairy Cattle Breeding 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.
MocChau Dairy Cattle Breeding JSC's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 28064.27 (Sep. 2025 ) + 64139.162 (Dec. 2025 ) + 80118.557 (Mar. 2026 ) + 88507.126 (Jun. 2026 ) = ₫260,829 Mil.
MocChau Dairy Cattle Breeding JSC's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 136872.557 (Sep. 2025 ) + -112.452 (Dec. 2025 ) + 1689.928 (Mar. 2026 ) + 96414.409 (Jun. 2026 ) = ₫234,864 Mil.
MocChau Dairy Cattle Breeding JSC's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -19673.2 (Sep. 2025 ) + 118206.728 (Dec. 2025 ) + 88927.086 (Mar. 2026 ) + 90091765.205 (Jun. 2026 ) = ₫90,279,226 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.
MocChau Dairy Cattle Breeding JSC (STC:MCM) has a Sloan Ratio % of -3,400.95% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on MocChau Dairy Cattle Breeding JSC and its competitors.
Is MocChau Dairy Cattle Breeding JSC's Sloan Ratio % too high?
MocChau Dairy Cattle Breeding JSC's current Sloan Ratio % is -3,400.95%. Overall, MocChau Dairy Cattle Breeding JSC has a GF Score™ of 55/100, reflecting its overall financial health beyond just this single metric.
How does MocChau Dairy Cattle Breeding JSC's Sloan Ratio % compare to ADM and BG?
MocChau Dairy Cattle Breeding JSC's Sloan Ratio % of -3,400.95% can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Sloan Ratio % depends on the Consumer Packaged Goods 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 MocChau Dairy Cattle Breeding JSC and its competitors. MocChau Dairy Cattle Breeding JSC's current Sloan Ratio % is -3,400.95%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is MocChau Dairy Cattle Breeding JSC stock overvalued right now?
MocChau Dairy Cattle Breeding JSC (STC:MCM) has a current Sloan Ratio % of -3,400.95%. The current Sloan Ratio % is -3,400.95%. MocChau Dairy Cattle Breeding JSC's overall GF Score™ is 55/100 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 MocChau Dairy Cattle Breeding JSC (STC:MCM), the current Sloan Ratio % is -3,400.95% as of Jun. 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.
MocChau Dairy Cattle Breeding JSC Business Description
MocChau Dairy Cattle Breeding JSC engages in breeding animals. Its product offerings comprise fresh milk, pasteurized milk, sugar-free yogurt, almond yogurt, taro yogurt, cheese yogurt, fresh butter, cheese, milk cake, cocoa milk cake, and other products. The Company is operating mainly on one business segment, which is raising dairy cows; production and sales operations relating to dairy products, and operates in one geographical area, which is Vietnam.
55GF Score
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