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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.
Great Giant Fibre Garment Co (TPE:4441) 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, Great Giant Fibre Garment Co has a Sloan Ratio of 34.08%, indicating there is a warning stage of accrual build up.
Great Giant Fibre Garment Co Sloan Ratio % Related Terms
Great Giant Fibre Garment 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.
Great Giant Fibre Garment Co Sloan Ratio % Competitor Comparison
For the Textile Manufacturing subindustry, Great Giant Fibre 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.
Great Giant Fibre Garment Co Sloan Ratio % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Great Giant Fibre Garment Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Great Giant Fibre Garment Co's Sloan Ratio % falls into.
Great Giant Fibre Garment 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.
Great Giant Fibre Garment Co's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 377.208 (Sep. 2025 ) + 234.252 (Dec. 2025 ) + 328.225 (Mar. 2026 ) + 291.068 (Jun. 2026 ) = NT$1,231 Mil.
Great Giant Fibre Garment Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -57.843 (Sep. 2025 ) + 164.535 (Dec. 2025 ) + 250.633 (Mar. 2026 ) + 125.116 (Jun. 2026 ) = NT$482 Mil.
Great Giant Fibre Garment Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -4.721 (Sep. 2025 ) + -710.74 (Dec. 2025 ) + -435.836 (Mar. 2026 ) + -1474.897 (Jun. 2026 ) = NT$-2,626 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.
Great Giant Fibre Garment Co (TPE:4441) has a Sloan Ratio % of 34.08% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Great Giant Fibre Garment Co and its competitors.
Is Great Giant Fibre Garment Co's Sloan Ratio % too high?
Great Giant Fibre Garment Co's current Sloan Ratio % is 34.08%. Overall, Great Giant Fibre Garment Co has a GF Score™ of 70/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Great Giant Fibre Garment Co's Sloan Ratio % compare to competitors?
Great Giant Fibre Garment Co's Sloan Ratio % of 34.08% 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 Great Giant Fibre Garment Co and its competitors. Great Giant Fibre Garment Co's current Sloan Ratio % is 34.08%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Great Giant Fibre Garment Co stock overvalued right now?
Based on GuruFocus' analysis, Great Giant Fibre Garment Co (TPE:4441) is currently considered Possible Value Trap. The stock's GF Value™ is NT$250.24, compared to a current price of NT$176.00 — trading 29.7% below its estimated fair value. The current Sloan Ratio % is 34.08%. Great Giant Fibre Garment Co's overall GF Score™ is 70/100 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 Great Giant Fibre Garment Co (TPE:4441), the current Sloan Ratio % is 34.08% 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 Great Giant Fibre Garment Co (TPE:4441) Overvalued in 2026?
Based on GuruFocus' analysis, Great Giant Fibre Garment Co stock appears to be undervalued.
The current stock price of NT$176.00 is trading 29.7% below its estimated GF Value™ of NT$250.24.
GuruFocus considers Great Giant Fibre Garment Co to be Possible Value Trap.
Key valuation signals for TPE:4441:
Sloan Ratio %: 34.08%
GF Value™: NT$250.24 vs. price of NT$176.00 (29.7% below fair value)
No single metric tells the full story. See the TPE:4441 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Great Giant Fibre Garment Co Ltd main businesses and products of the Company and its subsidiaries are the manufacturing of garments and textiles, as well as the import and export of raw materials and goods. The identified reportable operating segment is the garment sales and manufacturing segment. Other operating segments are mainly involved in sample design, sample production, and outsourcing management. The majority of revenue comes from garment sales and manufacturing segment. The company has presence in Taiwan, Vietnam, and Madagascar. The majority of revenue comes from Madagascar.
70GF Score
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