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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, China Reinsurance (Group) has a Sloan Ratio of 2.04%, indicating the company is in the safe zone and there is no funny business with accruals.
China Reinsurance (Group) (STU:C53) 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, China Reinsurance (Group) has a Sloan Ratio of 2.04%, indicating the company is in the safe zone and there is no funny business with accruals.
China Reinsurance (Group) Sloan Ratio % Related Terms
China Reinsurance (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.
For the Insurance - Reinsurance subindustry, China Reinsurance (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.
China Reinsurance (Group) Sloan Ratio % vs Insurance Industry
For the Insurance industry and Financial Services sector, China Reinsurance (Group)'s Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where China Reinsurance (Group)'s Sloan Ratio % falls into.
China Reinsurance (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.
China Reinsurance (Group)'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.
China Reinsurance (Group)'s Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 427.703 (Dec. 2025 ) + 920.676 (Jun. 2026 ) = €1,348 Mil.
China Reinsurance (Group)'s Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 1803.967 (Dec. 2025 ) + -320.775 (Jun. 2026 ) = €1,483 Mil.
China Reinsurance (Group)'s Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -664.125 (Dec. 2025 ) + -859.413 (Jun. 2026 ) = €-1,524 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.
China Reinsurance (Group) (STU:C53) has a Sloan Ratio % of 2.04% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on China Reinsurance (Group) and its competitors.
Is China Reinsurance (Group)'s Sloan Ratio % too high?
China Reinsurance (Group)'s current Sloan Ratio % is 2.04%. Overall, China Reinsurance (Group) has a GF Score™ of 45/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Reinsurance (Group)'s Sloan Ratio % compare to RGA and EG?
China Reinsurance (Group)'s Sloan Ratio % of 2.04% can be compared against companies in the Insurance 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 an Insurance company?
A good Sloan Ratio % depends on the Insurance 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 China Reinsurance (Group) and its competitors. China Reinsurance (Group)'s current Sloan Ratio % is 2.04%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Reinsurance (Group) stock overvalued right now?
Based on GuruFocus' analysis, China Reinsurance (Group) (STU:C53) is currently considered Modestly Overvalued. The stock's GF Value™ is €0.12, compared to a current price of €0.13 — trading 11.3% above its estimated fair value. The current Sloan Ratio % is 2.04%. China Reinsurance (Group)'s overall GF Score™ is 45/100 with 2 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 China Reinsurance (Group) (STU:C53), the current Sloan Ratio % is 2.04% 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.
Is China Reinsurance (Group) (STU:C53) Overvalued in 2026?
Based on GuruFocus' analysis, China Reinsurance (Group) stock appears to be overvalued.
The current stock price of €0.13 is trading 11.3% above its estimated GF Value™ of €0.12.
GuruFocus considers China Reinsurance (Group) to be Modestly Overvalued.
Key valuation signals for STU:C53:
Sloan Ratio %: 2.04%
GF Value™: €0.12 vs. price of €0.13 (11.3% above fair value)
No single metric tells the full story. See the STU:C53 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China Reinsurance (Group) Corp is mainly engaged in property and casualty reinsurance, life and health reinsurance, primary property and casualty insurance, asset management and other businesses. Its operating and reportable segments are Property and casualty reinsurance segment offers a wide variety of reinsurance products; Life and health reinsurance segment offers a wide range of reinsurance products; Primary property and casualty insurance segment offers a wide variety of insurance products and other businesses including motor, property and liability insurance; Asset management segment offers asset management services; and Other segments of which majority of revenue comes from Primary property and casualty insurance.
45GF Score
Get the complete analysis for STU:C53
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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