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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 Mar. 2026, Pan German Universal Motors has a Sloan Ratio of -4.64%, indicating the company is in the safe zone and there is no funny business with accruals.
Pan German Universal Motors (TPE:2247) 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, Pan German Universal Motors has a Sloan Ratio of -4.64%, indicating the company is in the safe zone and there is no funny business with accruals.
Pan German Universal Motors Sloan Ratio % Related Terms
Pan German Universal Motors 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:2247 vs CVNA, PAG, KMX: Sloan Ratio % Comparison
For the Auto & Truck Dealerships subindustry, Pan German Universal Motors'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.
Pan German Universal Motors Sloan Ratio % vs Vehicles & Parts Industry
For the Vehicles & Parts industry and Consumer Cyclical sector, Pan German Universal Motors's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Pan German Universal Motors's Sloan Ratio % falls into.
Pan German Universal Motors 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.
Pan German Universal Motors's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 501.404 (Jun. 2025 ) + 311.182 (Sep. 2025 ) + 279.382 (Dec. 2025 ) + 189.749 (Mar. 2026 ) = NT$1,282 Mil.
Pan German Universal Motors's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 767.331 (Jun. 2025 ) + 280.22 (Sep. 2025 ) + 848.846 (Dec. 2025 ) + 2320.46 (Mar. 2026 ) = NT$4,217 Mil.
Pan German Universal Motors's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -566.657 (Jun. 2025 ) + -355.284 (Sep. 2025 ) + -548.843 (Dec. 2025 ) + -480.772 (Mar. 2026 ) = NT$-1,952 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.
Pan German Universal Motors (TPE:2247) has a Sloan Ratio % of -4.64% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Pan German Universal Motors and its competitors.
Is Pan German Universal Motors' Sloan Ratio % too high?
Pan German Universal Motors' current Sloan Ratio % is -4.64%. Overall, Pan German Universal Motors has a GF Score™ of 86/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Pan German Universal Motors' Sloan Ratio % compare to CVNA and PAG?
Pan German Universal Motors' Sloan Ratio % of -4.64% 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 Pan German Universal Motors and its competitors. Pan German Universal Motors's current Sloan Ratio % is -4.64%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pan German Universal Motors stock overvalued right now?
Based on GuruFocus' analysis, Pan German Universal Motors (TPE:2247) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$262.31, compared to a current price of NT$221.00 — trading 15.7% below its estimated fair value. The current Sloan Ratio % is -4.64%. Pan German Universal Motors' overall GF Score™ is 86/100 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 Pan German Universal Motors (TPE:2247), the current Sloan Ratio % is -4.64% 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 Pan German Universal Motors (TPE:2247) Overvalued in 2026?
Based on GuruFocus' analysis, Pan German Universal Motors stock appears to be undervalued.
The current stock price of NT$221.00 is trading 15.7% below its estimated GF Value™ of NT$262.31.
GuruFocus considers Pan German Universal Motors to be Modestly Undervalued.
Key valuation signals for TPE:2247:
Sloan Ratio %: -4.64%
GF Value™: NT$262.31 vs. price of NT$221.00 (15.7% below fair value)
No single metric tells the full story. See the TPE:2247 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Pan German Universal Motors Ltd operates as a specialized foundry that sells vehicles, parts, and accessories, and provides after-sales maintenance and repairs. The brands operated by the company are BMW, MINI, and Porsche. The company's revenue comes from the sale of automotive products and service revenue from vehicle maintenance services.
86GF Score
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