Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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.
Roo Hsing Garment Co's Sloan Ratio for the quarter that ended in Jun. 2026 was 2.97%.
As of Jun. 2026, Roo Hsing Garment Co has a Sloan Ratio of 2.97%, indicating the company is in the safe zone and there is no funny business with accruals.
Roo Hsing Garment Co (TPE:4414) 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, Roo Hsing Garment Co has a Sloan Ratio of 2.97%, indicating the company is in the safe zone and there is no funny business with accruals.
Roo Hsing Garment Co Sloan Ratio % Related Terms
Roo Hsing Garment Co Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Roo Hsing Garment Co'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:4414 vs RL, LEVI, VFC: Sloan Ratio % Comparison
For the Apparel Manufacturing subindustry, Roo Hsing Garment 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.
Roo Hsing Garment Co Sloan Ratio % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Roo Hsing Garment Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Roo Hsing Garment Co'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.
Roo Hsing Garment Co's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Roo Hsing Garment Co's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 162.267 (Sep. 2025 ) + 165.2 (Dec. 2025 ) + -317.664 (Mar. 2026 ) + 34.484 (Jun. 2026 ) = NT$44 Mil.
Roo Hsing Garment Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 246.764 (Sep. 2025 ) + -142.499 (Dec. 2025 ) + 652.519 (Mar. 2026 ) + -405.66 (Jun. 2026 ) = NT$351 Mil.
Roo Hsing Garment Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -146.996 (Sep. 2025 ) + -292.878 (Dec. 2025 ) + -195.169 (Mar. 2026 ) + -78.69 (Jun. 2026 ) = NT$-714 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.
Roo Hsing Garment Co (TPE:4414) has a Sloan Ratio % of 2.97% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Roo Hsing Garment Co and its competitors.
Is Roo Hsing Garment Co's Sloan Ratio % too high?
Roo Hsing Garment Co's current Sloan Ratio % is 2.97%. Overall, Roo Hsing Garment Co has a GF Score™ of 64/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Roo Hsing Garment Co's Sloan Ratio % compare to RL and LEVI?
Roo Hsing Garment Co's Sloan Ratio % of 2.97% 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 Roo Hsing Garment Co and its competitors. Roo Hsing Garment Co's current Sloan Ratio % is 2.97%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Roo Hsing Garment Co stock overvalued right now?
Based on GuruFocus' analysis, Roo Hsing Garment Co (TPE:4414) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$10.67, compared to a current price of NT$8.07 — trading 24.4% below its estimated fair value. The current Sloan Ratio % is 2.97%. Roo Hsing Garment Co's overall GF Score™ is 64/100 with 4 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 Roo Hsing Garment Co (TPE:4414), the current Sloan Ratio % is 2.97% 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 Roo Hsing Garment Co (TPE:4414) Overvalued in 2026?
Based on GuruFocus' analysis, Roo Hsing Garment Co stock appears to be undervalued.
The current stock price of NT$8.07 is trading 24.4% below its estimated GF Value™ of NT$10.67.
GuruFocus considers Roo Hsing Garment Co to be Modestly Undervalued.
Key valuation signals for TPE:4414:
Sloan Ratio %: 2.97%
GF Value™: NT$10.67 vs. price of NT$8.07 (24.4% below fair value)
No single metric tells the full story. See the TPE:4414 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Roo Hsing Garment Co Ltd is engaged in manufacturing and processing a variety of garments, including knitted, woven, cotton, wool, and leather apparel. The company is involved in trading and international import-export of clothing and accessories. Additionally, it serves as an agent for domestic and international manufacturers, assisting with bidding, quotations, procurement, and distribution. Along with its subsidiaries, the company operates in the following reportable segments: Production and sales department, which derives maximum revenue, the Lease department, and the Trade marketing department. Geographically, the group generates maximum revenue from America, followed by Asia and Europe.
64GF Score
Get the complete analysis for TPE:4414
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TPE:4414 has been successfully added to your 
