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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, Uni-President Enterprises has a Sloan Ratio of -2.25%, indicating the company is in the safe zone and there is no funny business with accruals.
Uni-President Enterprises (TPE:1216) 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, Uni-President Enterprises has a Sloan Ratio of -2.25%, indicating the company is in the safe zone and there is no funny business with accruals.
Uni-President Enterprises Sloan Ratio % Related Terms
Uni-President Enterprises 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 Packaged Foods subindustry, Uni-President Enterprises'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.
Uni-President Enterprises Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Uni-President Enterprises's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Uni-President Enterprises's Sloan Ratio % falls into.
Uni-President Enterprises 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.
Uni-President Enterprises's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Uni-President Enterprises's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 5994.892 (Sep. 2025 ) + 2962.997 (Dec. 2025 ) + 6544.541 (Mar. 2026 ) + 8005.718 (Jun. 2026 ) = NT$23,508 Mil.
Uni-President Enterprises's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 29596.802 (Sep. 2025 ) + 16979.555 (Dec. 2025 ) + 12205.671 (Mar. 2026 ) + 18544.355 (Jun. 2026 ) = NT$77,326 Mil.
Uni-President Enterprises's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -9317.048 (Sep. 2025 ) + -8642.363 (Dec. 2025 ) + -11053.12 (Mar. 2026 ) + -7636.631 (Jun. 2026 ) = NT$-36,649 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.
Uni-President Enterprises (TPE:1216) has a Sloan Ratio % of -2.25% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Uni-President Enterprises and its competitors.
Is Uni-President Enterprises' Sloan Ratio % too high?
Uni-President Enterprises' current Sloan Ratio % is -2.25%. Overall, Uni-President Enterprises has a GF Score™ of 87/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Uni-President Enterprises' Sloan Ratio % compare to KHC and GIS?
Uni-President Enterprises' Sloan Ratio % of -2.25% 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 Uni-President Enterprises and its competitors. Uni-President Enterprises's current Sloan Ratio % is -2.25%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Uni-President Enterprises stock overvalued right now?
Based on GuruFocus' analysis, Uni-President Enterprises (TPE:1216) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$86.24, compared to a current price of NT$75.20 — trading 12.8% below its estimated fair value. The current Sloan Ratio % is -2.25%. Uni-President Enterprises' overall GF Score™ is 87/100 with 6 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 Uni-President Enterprises (TPE:1216), the current Sloan Ratio % is -2.25% 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 Uni-President Enterprises (TPE:1216) Overvalued in 2026?
Based on GuruFocus' analysis, Uni-President Enterprises stock appears to be undervalued.
The current stock price of NT$75.20 is trading 12.8% below its estimated GF Value™ of NT$86.24.
GuruFocus considers Uni-President Enterprises to be Modestly Undervalued.
Key valuation signals for TPE:1216:
Sloan Ratio %: -2.25%
GF Value™: NT$86.24 vs. price of NT$75.20 (12.8% below fair value)
No single metric tells the full story. See the TPE:1216 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Uni-President Enterprises Corp is food conglomerates in Asia. It produces and sells a comprehensive range of food products through its company and affiliates. Core business includes food manufacturing and investments in other related business. The company operates in three segments- Dairy Department, Beverage Department and Food Department. Product categories include feeds, flour, edible oils, soy sauce, meat products, instant noodles, bread, beverages, dairy products, frozen food, and health food. Through its network of 200 affiliates, its convenient stores, retail, logistics, finance, and recreation operations are located all across Taiwan, mainland China, and Southeast Asia.
87GF Score
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