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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, Tianjin Port Development Holdings has a Sloan Ratio of -3.23%, indicating the company is in the safe zone and there is no funny business with accruals.
Tianjin Port Development Holdings (OTCPK:TJIPY) 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, Tianjin Port Development Holdings has a Sloan Ratio of -3.23%, indicating the company is in the safe zone and there is no funny business with accruals.
Tianjin Port Development Holdings Sloan Ratio % Related Terms
Tianjin Port Development Holdings 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.
Tianjin Port Development Holdings Sloan Ratio % Chart
Tianjin Port Development Holdings Sloan Ratio % Competitor Comparison
For the Marine Shipping subindustry, Tianjin Port Development Holdings'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.
Tianjin Port Development Holdings Sloan Ratio % vs Transportation Industry
For the Transportation industry and Industrials sector, Tianjin Port Development Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Tianjin Port Development Holdings's Sloan Ratio % falls into.
Tianjin Port Development Holdings 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.
Tianjin Port Development Holdings (TJIPY) has a Sloan Ratio % of -3.23% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Tianjin Port Development Holdings and its competitors.
Is Tianjin Port Development Holdings' Sloan Ratio % too high?
Tianjin Port Development Holdings' current Sloan Ratio % is -3.23%. Overall, Tianjin Port Development Holdings has a GF Score™ of 52/100, reflecting its overall financial health beyond just this single metric.
How does Tianjin Port Development Holdings' Sloan Ratio % compare to competitors?
Tianjin Port Development Holdings' Sloan Ratio % of -3.23% can be compared against companies in the Transportation 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 Transportation company?
A good Sloan Ratio % depends on the Transportation 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 Tianjin Port Development Holdings and its competitors. Tianjin Port Development Holdings's current Sloan Ratio % is -3.23%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tianjin Port Development Holdings stock overvalued right now?
Tianjin Port Development Holdings (TJIPY) has a current Sloan Ratio % of -3.23%. The stock's GF Value™ is $5.08, compared to a current price of $5.78 — trading 13.8% above its estimated fair value. The current Sloan Ratio % is -3.23%. Tianjin Port Development Holdings' overall GF Score™ is 52/100 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 Tianjin Port Development Holdings (TJIPY), the current Sloan Ratio % is -3.23% 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.
Is Tianjin Port Development Holdings (TJIPY) Overvalued in 2026?
Based on GuruFocus' analysis, Tianjin Port Development Holdings stock appears to be overvalued.
The current stock price of $5.78 is trading 13.8% above its estimated GF Value™ of $5.08.
Key valuation signals for TJIPY:
Sloan Ratio %: -3.23%
GF Value™: $5.08 vs. price of $5.78 (13.8% above fair value)
No single metric tells the full story. See the TJIPY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Tianjin Port Development Holdings Ltd is a transportation and logistics company that operates the Tianjin Port in the People's Republic of China. The company organizes itself into two segments: Cargo handling, and Other port ancillary services. The cargo handling segment, which generates the majority of revenue, handles both container and non-container cargo. The Other port ancillary services include tugboat services, agency services, tallying, and other services.
52GF 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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