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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.
Qualipoly Chemical's Sloan Ratio for the quarter that ended in Jun. 2026 was 25.46%.
As of Jun. 2026, Qualipoly Chemical has a Sloan Ratio of 25.46%, indicating there is a warning stage of accrual build up.
Qualipoly Chemical (TPE:4722) 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, Qualipoly Chemical has a Sloan Ratio of 25.46%, indicating there is a warning stage of accrual build up.
Qualipoly Chemical Sloan Ratio % Related Terms
Qualipoly Chemical Sloan Ratio % Historical Data
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The historical data trend for Qualipoly Chemical'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:4722 vs LIN, SHW, ECL: Sloan Ratio % Comparison
For the Specialty Chemicals subindustry, Qualipoly Chemical'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.
Qualipoly Chemical Sloan Ratio % vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, Qualipoly Chemical's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Qualipoly Chemical'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.
Qualipoly Chemical's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Qualipoly Chemical's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 81.467 (Sep. 2025 ) + 67.866 (Dec. 2025 ) + 22.217 (Mar. 2026 ) + 109.481 (Jun. 2026 ) = NT$281 Mil.
Qualipoly Chemical's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -2.608 (Sep. 2025 ) + -98.195 (Dec. 2025 ) + -326.996 (Mar. 2026 ) + -442.494 (Jun. 2026 ) = NT$-870 Mil.
Qualipoly Chemical's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -221.461 (Sep. 2025 ) + -306.387 (Dec. 2025 ) + -233.535 (Mar. 2026 ) + -202.46 (Jun. 2026 ) = NT$-964 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.
Qualipoly Chemical (TPE:4722) has a Sloan Ratio % of 25.46% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Qualipoly Chemical and its competitors.
Is Qualipoly Chemical's Sloan Ratio % too high?
Qualipoly Chemical's current Sloan Ratio % is 25.46%. Overall, Qualipoly Chemical has a GF Score™ of 67/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Qualipoly Chemical's Sloan Ratio % compare to LIN and SHW?
Qualipoly Chemical's Sloan Ratio % of 25.46% can be compared against companies in the Chemicals 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 Chemicals company?
A good Sloan Ratio % depends on the Chemicals 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 Qualipoly Chemical and its competitors. Qualipoly Chemical's current Sloan Ratio % is 25.46%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Qualipoly Chemical stock overvalued right now?
Based on GuruFocus' analysis, Qualipoly Chemical (TPE:4722) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$59.79, compared to a current price of NT$211.00 — trading 252.9% above its estimated fair value. The current Sloan Ratio % is 25.46%. Qualipoly Chemical's overall GF Score™ is 67/100 with 7 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 Qualipoly Chemical (TPE:4722), the current Sloan Ratio % is 25.46% 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 Qualipoly Chemical (TPE:4722) Overvalued in 2026?
Based on GuruFocus' analysis, Qualipoly Chemical stock appears to be overvalued.
The current stock price of NT$211.00 is trading 252.9% above its estimated GF Value™ of NT$59.79.
GuruFocus considers Qualipoly Chemical to be Significantly Overvalued.
Key valuation signals for TPE:4722:
Sloan Ratio %: 25.46%
GF Value™: NT$59.79 vs. price of NT$211.00 (252.9% above fair value)
No single metric tells the full story. See the TPE:4722 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Qualipoly Chemical Corp is a manufacturer of composite resin products. The company manufactures and sells UV curable materials, unsaturated polyester resins (UP resins), and synthetic resins with various usages, etc. The company products include UV curable material, which is the fine chemical, which are broadly adopted in high-tech industries or new applications in traditional industries, offering a comprehensive product line for UV curing products, including monomers, oligomers, additives, varnishes; The UP resins are fundamental industrial products to manufacture FRP, Gelcoat, Casting products such as yachts, tanks, artificial marble, etc; Coating Resins are mainly used to protect surfaces while adding an aesthetic impression and Others are Foundry Resins, Insulating Varnish, and others.
67GF 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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