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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, Times Neighborhood Holdings has a Sloan Ratio of -2.72%, indicating the company is in the safe zone and there is no funny business with accruals.
Times Neighborhood Holdings (OTCPK:TNHDF) 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, Times Neighborhood Holdings has a Sloan Ratio of -2.72%, indicating the company is in the safe zone and there is no funny business with accruals.
Times Neighborhood Holdings Sloan Ratio % Related Terms
Times Neighborhood 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.
TNHDF vs CBRE, BEKE, JLL: Sloan Ratio % Comparison
For the Real Estate Services subindustry, Times Neighborhood 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.
Times Neighborhood Holdings Sloan Ratio % vs Real Estate Industry
For the Real Estate industry and Real Estate sector, Times Neighborhood Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Times Neighborhood Holdings's Sloan Ratio % falls into.
Times Neighborhood 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 company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Times Neighborhood Holdings's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 8.891 (Jun. 2025 ) + -6.637 (Dec. 2025 ) = $2.3 Mil.
Times Neighborhood Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 3.201 (Jun. 2025 ) + 13.463 (Dec. 2025 ) = $16.7 Mil.
Times Neighborhood Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -0.669 (Jun. 2025 ) + -3.448 (Dec. 2025 ) = $-4.1 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.
Times Neighborhood Holdings (TNHDF) has a Sloan Ratio % of -2.72% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Times Neighborhood Holdings and its competitors.
Is Times Neighborhood Holdings' Sloan Ratio % too high?
Times Neighborhood Holdings' current Sloan Ratio % is -2.72%. Overall, Times Neighborhood Holdings has a GF Score™ of 64/100, reflecting its overall financial health beyond just this single metric.
How does Times Neighborhood Holdings' Sloan Ratio % compare to CBRE and BEKE?
Times Neighborhood Holdings' Sloan Ratio % of -2.72% can be compared against companies in the Real Estate 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 Real Estate company?
A good Sloan Ratio % depends on the Real Estate 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 Times Neighborhood Holdings and its competitors. Times Neighborhood Holdings's current Sloan Ratio % is -2.72%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Times Neighborhood Holdings stock overvalued right now?
Times Neighborhood Holdings (TNHDF) has a current Sloan Ratio % of -2.72%. The stock's GF Value™ is $0.04, compared to a current price of $0.04 — trading 8.8% below its estimated fair value. The current Sloan Ratio % is -2.72%. Times Neighborhood Holdings' overall GF Score™ is 64/100 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 Times Neighborhood Holdings (TNHDF), the current Sloan Ratio % is -2.72% 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 Times Neighborhood Holdings (TNHDF) Overvalued in 2026?
Based on GuruFocus' analysis, Times Neighborhood Holdings stock appears to be undervalued.
The current stock price of $0.04 is trading 8.8% below its estimated GF Value™ of $0.04.
Key valuation signals for TNHDF:
Sloan Ratio %: -2.72%
GF Value™: $0.04 vs. price of $0.04 (8.8% below fair value)
No single metric tells the full story. See the TNHDF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Times Neighborhood Holdings Ltd is a growing urban comprehensive service operator in China, providing high-quality community services, urban services for diversified property types such as residences, industrial and logistics real estate, public buildings and other urban spaces. Its main business includes property management services, community value-added services and other professional services, comprehensively covering the entire property management value chain. It manages a diversified portfolio of properties, and in addition to focusing on the three businesses of residential, industrial parks and public buildings, it also manages commercial properties, office buildings, urban space and other businesses. Geographically, it derives revenue from Mainland China.
64GF Score
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