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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.
Cathay Consolidated's Sloan Ratio for the quarter that ended in Jun. 2026 was 9.65%.
As of Jun. 2026, Cathay Consolidated has a Sloan Ratio of 9.65%, indicating the company is in the safe zone and there is no funny business with accruals.
Cathay Consolidated (TPE:1342) 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, Cathay Consolidated has a Sloan Ratio of 9.65%, indicating the company is in the safe zone and there is no funny business with accruals.
Cathay Consolidated Sloan Ratio % Related Terms
Cathay Consolidated Sloan Ratio % Historical Data
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The historical data trend for Cathay Consolidated's Sloan Ratio % can be seen below:
* 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.
Cathay Consolidated Sloan Ratio % Competitor Comparison
For the Textile Manufacturing subindustry, Cathay Consolidated'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.
Cathay Consolidated Sloan Ratio % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Cathay Consolidated's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Cathay Consolidated's Sloan Ratio % falls into.
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.
Cathay Consolidated's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Cathay Consolidated's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 106.049 (Sep. 2025 ) + 126.286 (Dec. 2025 ) + 162.191 (Mar. 2026 ) + 156.785 (Jun. 2026 ) = NT$551 Mil.
Cathay Consolidated's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 77.895 (Sep. 2025 ) + 78.357 (Dec. 2025 ) + 86.007 (Mar. 2026 ) + 93.316 (Jun. 2026 ) = NT$336 Mil.
Cathay Consolidated's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -14.779 (Sep. 2025 ) + -23.715 (Dec. 2025 ) + -39.361 (Mar. 2026 ) + -75.211 (Jun. 2026 ) = NT$-153 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.
Cathay Consolidated (TPE:1342) has a Sloan Ratio % of 9.65% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Cathay Consolidated and its competitors.
Is Cathay Consolidated's Sloan Ratio % too high?
Cathay Consolidated's current Sloan Ratio % is 9.65%. Overall, Cathay Consolidated has a GF Score™ of 95/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cathay Consolidated's Sloan Ratio % compare to competitors?
Cathay Consolidated's Sloan Ratio % of 9.65% 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 Cathay Consolidated and its competitors. Cathay Consolidated's current Sloan Ratio % is 9.65%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cathay Consolidated stock overvalued right now?
Based on GuruFocus' analysis, Cathay Consolidated (TPE:1342) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$124.41, compared to a current price of NT$99.30 — trading 20.2% below its estimated fair value. The current Sloan Ratio % is 9.65%. Cathay Consolidated's overall GF Score™ is 95/100 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 Cathay Consolidated (TPE:1342), the current Sloan Ratio % is 9.65% 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 Cathay Consolidated (TPE:1342) Overvalued in 2026?
Based on GuruFocus' analysis, Cathay Consolidated stock appears to be undervalued.
The current stock price of NT$99.30 is trading 20.2% below its estimated GF Value™ of NT$124.41.
GuruFocus considers Cathay Consolidated to be Modestly Undervalued.
Key valuation signals for TPE:1342:
Sloan Ratio %: 9.65%
GF Value™: NT$124.41 vs. price of NT$99.30 (20.2% below fair value)
No single metric tells the full story. See the TPE:1342 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cathay Consolidated Inc is a Taiwan-based company engaged in the manufacturing of TPU film, air mattresses, covers, laminated fabrics, and bladders. Its revenue mainly comes from the production and sale of functional fabrics. It operates in Taiwan, Asia, the Americas, Others, and the majority of its revenue comes from Asia. The main product of the Company is TPU film, air mattress, cover, laminated fabrics and bladder. The company's products are used in Aviation, Marine, Medical, Outdoor, and Industrial.
95GF Score
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