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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.
Fulin Plastic Industry (Cayman) Holding Co (TPE:1341) 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 Mar. 2026, Fulin Plastic Industry (Cayman) Holding Co has a Sloan Ratio of -16.26%, indicating there is a warning stage of accrual build up.
Fulin Plastic Industry (Cayman) Holding Co Sloan Ratio % Related Terms
Fulin Plastic Industry (Cayman) Holding 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.
Fulin Plastic Industry (Cayman) Holding Co Sloan Ratio % Chart
Fulin Plastic Industry (Cayman) Holding Co Annual Data
Fulin Plastic Industry (Cayman) Holding Co Sloan Ratio % Competitor Comparison
For the Textile Manufacturing subindustry, Fulin Plastic Industry (Cayman) Holding 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.
Fulin Plastic Industry (Cayman) Holding Co Sloan Ratio % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Fulin Plastic Industry (Cayman) Holding Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Fulin Plastic Industry (Cayman) Holding Co's Sloan Ratio % falls into.
Fulin Plastic Industry (Cayman) Holding 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.
Fulin Plastic Industry (Cayman) Holding Co (TPE:1341) has a Sloan Ratio % of -16.26% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Fulin Plastic Industry (Cayman) Holding Co and its competitors.
Is Fulin Plastic Industry (Cayman) Holding Co's Sloan Ratio % too high?
Fulin Plastic Industry (Cayman) Holding Co's current Sloan Ratio % is -16.26%. Overall, Fulin Plastic Industry (Cayman) Holding Co has a GF Score™ of 85/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Fulin Plastic Industry (Cayman) Holding Co's Sloan Ratio % compare to competitors?
Fulin Plastic Industry (Cayman) Holding Co's Sloan Ratio % of -16.26% can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Sloan Ratio % depends on the Manufacturing - Apparel & Accessories 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 Fulin Plastic Industry (Cayman) Holding Co and its competitors. Fulin Plastic Industry (Cayman) Holding Co's current Sloan Ratio % is -16.26%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fulin Plastic Industry (Cayman) Holding Co stock overvalued right now?
Based on GuruFocus' analysis, Fulin Plastic Industry (Cayman) Holding Co (TPE:1341) is currently considered Fairly Valued. The stock's GF Value™ is NT$60.72, compared to a current price of NT$60.10 — trading 1% below its estimated fair value. The current Sloan Ratio % is -16.26%. Fulin Plastic Industry (Cayman) Holding Co's overall GF Score™ is 85/100 with 3 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 Fulin Plastic Industry (Cayman) Holding Co (TPE:1341), the current Sloan Ratio % is -16.26% as of Mar. 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 Fulin Plastic Industry (Cayman) Holding Co (TPE:1341) Overvalued in 2026?
Based on GuruFocus' analysis, Fulin Plastic Industry (Cayman) Holding Co stock appears to be undervalued.
The current stock price of NT$60.10 is trading 1% below its estimated GF Value™ of NT$60.72.
GuruFocus considers Fulin Plastic Industry (Cayman) Holding Co to be Fairly Valued.
Key valuation signals for TPE:1341:
Sloan Ratio %: -16.26%
GF Value™: NT$60.72 vs. price of NT$60.10 (1% below fair value)
No single metric tells the full story. See the TPE:1341 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Fulin Plastic Industry (Cayman) Holding Co is engaged in the international trading business. The company specializes in manufacturing and selling various PVC and PU artificial leathers to domestic and international markets. Its offerings include latex leather, rubber leather, soft leather, and PU leather, which can be processed into furniture, handbags, shoes, sports equipment, clothing, raincoats, tapes, stationery, advertising, etc. It has two segments: Fulin Plastic Industry Company (Fulin Plastic) engages in the production and sales of latex leathers, tapes and soft leathers. Other segments. Key revenue is generated from the Fulin Plastic segment.
85GF 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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