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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, SuperAlloy Industrial Co has a Sloan Ratio of 1.85%, indicating the company is in the safe zone and there is no funny business with accruals.
SuperAlloy Industrial Co (TPE:1563) 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, SuperAlloy Industrial Co has a Sloan Ratio of 1.85%, indicating the company is in the safe zone and there is no funny business with accruals.
SuperAlloy Industrial Co Sloan Ratio % Related Terms
SuperAlloy Industrial 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.
TPE:1563 vs ORLY, AZO, GPC: Sloan Ratio % Comparison
For the Auto Parts subindustry, SuperAlloy Industrial 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.
SuperAlloy Industrial Co Sloan Ratio % vs Vehicles & Parts Industry
For the Vehicles & Parts industry and Consumer Cyclical sector, SuperAlloy Industrial Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where SuperAlloy Industrial Co's Sloan Ratio % falls into.
SuperAlloy Industrial 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.
SuperAlloy Industrial Co's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
SuperAlloy Industrial Co's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 42.807 (Sep. 2025 ) + -13.756 (Dec. 2025 ) + 130.706 (Mar. 2026 ) + 71.197 (Jun. 2026 ) = NT$231 Mil.
SuperAlloy Industrial Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 437.461 (Sep. 2025 ) + 314.115 (Dec. 2025 ) + 167.922 (Mar. 2026 ) + 578.593 (Jun. 2026 ) = NT$1,498 Mil.
SuperAlloy Industrial Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -65.539 (Sep. 2025 ) + 102.112 (Dec. 2025 ) + -2232.325 (Mar. 2026 ) + 564.117 (Jun. 2026 ) = NT$-1,632 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.
SuperAlloy Industrial Co (TPE:1563) has a Sloan Ratio % of 1.85% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on SuperAlloy Industrial Co and its competitors.
Is SuperAlloy Industrial Co's Sloan Ratio % too high?
SuperAlloy Industrial Co's current Sloan Ratio % is 1.85%. Overall, SuperAlloy Industrial Co has a GF Score™ of 63/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does SuperAlloy Industrial Co's Sloan Ratio % compare to ORLY and AZO?
SuperAlloy Industrial Co's Sloan Ratio % of 1.85% can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Sloan Ratio % depends on the Vehicles & Parts 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 SuperAlloy Industrial Co and its competitors. SuperAlloy Industrial Co's current Sloan Ratio % is 1.85%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SuperAlloy Industrial Co stock overvalued right now?
Based on GuruFocus' analysis, SuperAlloy Industrial Co (TPE:1563) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$79.30, compared to a current price of NT$88.00 — trading 11% above its estimated fair value. The current Sloan Ratio % is 1.85%. SuperAlloy Industrial Co's overall GF Score™ is 63/100 with 9 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 SuperAlloy Industrial Co (TPE:1563), the current Sloan Ratio % is 1.85% 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 SuperAlloy Industrial Co (TPE:1563) Overvalued in 2026?
Based on GuruFocus' analysis, SuperAlloy Industrial Co stock appears to be overvalued.
The current stock price of NT$88.00 is trading 11% above its estimated GF Value™ of NT$79.30.
GuruFocus considers SuperAlloy Industrial Co to be Modestly Overvalued.
Key valuation signals for TPE:1563:
Sloan Ratio %: 1.85%
GF Value™: NT$79.30 vs. price of NT$88.00 (11% above fair value)
No single metric tells the full story. See the TPE:1563 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
SuperAlloy Industrial Co Ltd is engaged in the manufacturing and retail business of lightweight metal products for Automotive industry. It manufactures aircraft parts, auto parts, aluminum and copper parts. Company operates in two reportable segments namely, Wheels and others. The Company is also involved in the import and export of raw materials. It also manufactures wheels of passenger cars, which include sedan, roadster, luxury car, sports car, SUV, hybrid and EV.
63GF Score
Get the complete analysis for TPE:1563
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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