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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, China Container Terminal has a Sloan Ratio of 3.80%, indicating the company is in the safe zone and there is no funny business with accruals.
China Container Terminal (TPE:2613) 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, China Container Terminal has a Sloan Ratio of 3.80%, indicating the company is in the safe zone and there is no funny business with accruals.
China Container Terminal Sloan Ratio % Related Terms
China Container Terminal 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.
China Container Terminal Sloan Ratio % Competitor Comparison
For the Marine Shipping subindustry, China Container Terminal'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.
China Container Terminal Sloan Ratio % vs Transportation Industry
For the Transportation industry and Industrials sector, China Container Terminal's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where China Container Terminal's Sloan Ratio % falls into.
China Container Terminal 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.
China Container Terminal's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
China Container Terminal's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 49.135 (Sep. 2025 ) + 40.495 (Dec. 2025 ) + 24.024 (Mar. 2026 ) + 68.642 (Jun. 2026 ) = NT$182 Mil.
China Container Terminal's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 220.746 (Sep. 2025 ) + 232.639 (Dec. 2025 ) + 186.972 (Mar. 2026 ) + 205.575 (Jun. 2026 ) = NT$846 Mil.
China Container Terminal's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -75.759 (Sep. 2025 ) + -633.387 (Dec. 2025 ) + -309.927 (Mar. 2026 ) + -34.978 (Jun. 2026 ) = NT$-1,054 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.
China Container Terminal (TPE:2613) has a Sloan Ratio % of 3.80% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on China Container Terminal and its competitors.
Is China Container Terminal's Sloan Ratio % too high?
China Container Terminal's current Sloan Ratio % is 3.80%. Overall, China Container Terminal has a GF Score™ of 74/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does China Container Terminal's Sloan Ratio % compare to competitors?
China Container Terminal's Sloan Ratio % of 3.80% can be compared against companies in the Transportation 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 Transportation company?
A good Sloan Ratio % depends on the Transportation 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 China Container Terminal and its competitors. China Container Terminal's current Sloan Ratio % is 3.80%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Container Terminal stock overvalued right now?
Based on GuruFocus' analysis, China Container Terminal (TPE:2613) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$26.42, compared to a current price of NT$22.75 — trading 13.9% below its estimated fair value. The current Sloan Ratio % is 3.80%. China Container Terminal's overall GF Score™ is 74/100 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 China Container Terminal (TPE:2613), the current Sloan Ratio % is 3.80% 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 China Container Terminal (TPE:2613) Overvalued in 2026?
Based on GuruFocus' analysis, China Container Terminal stock appears to be undervalued.
The current stock price of NT$22.75 is trading 13.9% below its estimated GF Value™ of NT$26.42.
GuruFocus considers China Container Terminal to be Modestly Undervalued.
Key valuation signals for TPE:2613:
Sloan Ratio %: 3.80%
GF Value™: NT$26.42 vs. price of NT$22.75 (13.9% below fair value)
No single metric tells the full story. See the TPE:2613 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
China Container Terminal Corp is engaged in contracted operations of container freight stations at the port and on land, as well as ship stevedore operations in commercial port areas. The company's segments are mainly divided into the terminal segment, the container yard segment, and other segments. The company generates the majority of its revenue from the terminal segment.
74GF Score
Get the complete analysis for TPE:2613
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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