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 Jun. 2026, Charoen Pokphand Enterprise(Taiwan) Co has a Sloan Ratio of 8.63%, indicating the company is in the safe zone and there is no funny business with accruals.
Charoen Pokphand Enterprise(Taiwan) Co (TPE:1215) 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, Charoen Pokphand Enterprise(Taiwan) Co has a Sloan Ratio of 8.63%, indicating the company is in the safe zone and there is no funny business with accruals.
Charoen Pokphand Enterprise(Taiwan) Co Sloan Ratio % Related Terms
Charoen Pokphand Enterprise(Taiwan) Co 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.
Charoen Pokphand Enterprise(Taiwan) Co Sloan Ratio % Chart
Charoen Pokphand Enterprise(Taiwan) Co Annual Data
For the Packaged Foods subindustry, Charoen Pokphand Enterprise(Taiwan) Co'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.
Charoen Pokphand Enterprise(Taiwan) Co Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Charoen Pokphand Enterprise(Taiwan) Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Charoen Pokphand Enterprise(Taiwan) Co's Sloan Ratio % falls into.
Charoen Pokphand Enterprise(Taiwan) Co 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.
Charoen Pokphand Enterprise(Taiwan) Co (TPE:1215) has a Sloan Ratio % of 8.63% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Charoen Pokphand Enterprise(Taiwan) Co and its competitors.
Is Charoen Pokphand Enterprise(Taiwan) Co's Sloan Ratio % too high?
Charoen Pokphand Enterprise(Taiwan) Co's current Sloan Ratio % is 8.63%. Overall, Charoen Pokphand Enterprise(Taiwan) Co has a GF Score™ of 87/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Charoen Pokphand Enterprise(Taiwan) Co's Sloan Ratio % compare to KHC and GIS?
Charoen Pokphand Enterprise(Taiwan) Co's Sloan Ratio % of 8.63% 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 Charoen Pokphand Enterprise(Taiwan) Co and its competitors. Charoen Pokphand Enterprise(Taiwan) Co's current Sloan Ratio % is 8.63%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Charoen Pokphand Enterprise(Taiwan) Co stock overvalued right now?
Based on GuruFocus' analysis, Charoen Pokphand Enterprise(Taiwan) Co (TPE:1215) is currently considered Fairly Valued. The stock's GF Value™ is NT$107.23, compared to a current price of NT$110.50 — trading 3% above its estimated fair value. The current Sloan Ratio % is 8.63%. Charoen Pokphand Enterprise(Taiwan) Co's overall GF Score™ is 87/100 with 5 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 Charoen Pokphand Enterprise(Taiwan) Co (TPE:1215), the current Sloan Ratio % is 8.63% 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 Charoen Pokphand Enterprise(Taiwan) Co (TPE:1215) Overvalued in 2026?
Based on GuruFocus' analysis, Charoen Pokphand Enterprise(Taiwan) Co stock appears to be overvalued.
The current stock price of NT$110.50 is trading 3% above its estimated GF Value™ of NT$107.23.
GuruFocus considers Charoen Pokphand Enterprise(Taiwan) Co to be Fairly Valued.
Key valuation signals for TPE:1215:
Sloan Ratio %: 8.63%
GF Value™: NT$107.23 vs. price of NT$110.50 (3% above fair value)
No single metric tells the full story. See the TPE:1215 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Charoen Pokphand Enterprise(Taiwan) Co Ltd is a poultry processing company based in Taiwan. Its products include processed meat products, feedstuff, and processed cooked feedstuff, including chicken floss, hams, chicken nuggets, chicken chops, bacon, and others. The Group's reportable segments are: Feeds, Meat processing, Food processing, and Husbandry. Maximum revenue is generated from the Feed business, which is engaged in the manufacture and sale of animal feeds and the wholesale of commodity. The Meat processing business deals with the electric slaughter of livestock; the Food processing segment processes meat products; and the Husbandry segment is engaged in the husbandry management of chickens to produce eggs and meat. Geographically, the Group derives all its revenue from Taiwan.
87GF Score
Get the complete analysis for TPE:1215
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
TPE:1215 has been successfully added to your 
