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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.
CUB Elecparts's Sloan Ratio for the quarter that ended in Jun. 2026 was 3.45%.
As of Jun. 2026, CUB Elecparts has a Sloan Ratio of 3.45%, indicating the company is in the safe zone and there is no funny business with accruals.
CUB Elecparts (TPE:2231) 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, CUB Elecparts has a Sloan Ratio of 3.45%, indicating the company is in the safe zone and there is no funny business with accruals.
CUB Elecparts Sloan Ratio % Related Terms
CUB Elecparts Sloan Ratio % Historical Data
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The historical data trend for CUB Elecparts'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.
TPE:2231 vs ORLY, AZO, GPC: Sloan Ratio % Comparison
For the Auto Parts subindustry, CUB Elecparts'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.
CUB Elecparts Sloan Ratio % vs Vehicles & Parts Industry
For the Vehicles & Parts industry and Consumer Cyclical sector, CUB Elecparts's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where CUB Elecparts'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.
CUB Elecparts's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
CUB Elecparts's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 37.697 (Sep. 2025 ) + -215.536 (Dec. 2025 ) + 53.694 (Mar. 2026 ) + -0.775 (Jun. 2026 ) = NT$-125 Mil.
CUB Elecparts's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 268.293 (Sep. 2025 ) + -282.814 (Dec. 2025 ) + 35.507 (Mar. 2026 ) + 10.576 (Jun. 2026 ) = NT$32 Mil.
CUB Elecparts's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -152.259 (Sep. 2025 ) + 43.481 (Dec. 2025 ) + -93.13 (Mar. 2026 ) + -322.719 (Jun. 2026 ) = NT$-525 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.
CUB Elecparts (TPE:2231) has a Sloan Ratio % of 3.45% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on CUB Elecparts and its competitors.
Is CUB Elecparts' Sloan Ratio % too high?
CUB Elecparts' current Sloan Ratio % is 3.45%. Overall, CUB Elecparts has a GF Score™ of 71/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CUB Elecparts' Sloan Ratio % compare to ORLY and AZO?
CUB Elecparts' Sloan Ratio % of 3.45% 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 CUB Elecparts and its competitors. CUB Elecparts's current Sloan Ratio % is 3.45%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CUB Elecparts stock overvalued right now?
Based on GuruFocus' analysis, CUB Elecparts (TPE:2231) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$107.61, compared to a current price of NT$92.00 — trading 14.5% below its estimated fair value. The current Sloan Ratio % is 3.45%. CUB Elecparts' overall GF Score™ is 71/100 with 8 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 CUB Elecparts (TPE:2231), the current Sloan Ratio % is 3.45% 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 CUB Elecparts (TPE:2231) Overvalued in 2026?
Based on GuruFocus' analysis, CUB Elecparts stock appears to be undervalued.
The current stock price of NT$92.00 is trading 14.5% below its estimated GF Value™ of NT$107.61.
GuruFocus considers CUB Elecparts to be Modestly Undervalued.
Key valuation signals for TPE:2231:
Sloan Ratio %: 3.45%
GF Value™: NT$107.61 vs. price of NT$92.00 (14.5% below fair value)
No single metric tells the full story. See the TPE:2231 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CUB Elecparts Inc is engaged in the manufacturing, processing, trading, and project construction of various automobile parts, motor switches, electrical products, communications electronic products, and computer peripheral equipment. Its product offerings include tire pressure monitoring systems, driver assistance systems for vehicles, ignition lock switches, combination switches, ABS speed sensors, camshaft position sensors, etc. The Group's reportable segments are: Auto Parts, and Communication Equipment and Engineering. Maximum revenue is generated from the Auto Parts segment, which offers various auto parts and automobile and motorcycle motor switches. Geographically, the Group derives maximum revenue from the USA, and the rest from Taiwan, China, Germany, and other markets.
71GF 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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