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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.
Zhen Ding Technology Holding (TPE:4958) 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, Zhen Ding Technology Holding has a Sloan Ratio of 10.70%, indicating there is a warning stage of accrual build up.
Zhen Ding Technology Holding Sloan Ratio % Related Terms
Zhen Ding Technology Holding 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:4958 vs APH, GLW, TEL: Sloan Ratio % Comparison
For the Electronic Components subindustry, Zhen Ding Technology Holding'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.
Zhen Ding Technology Holding Sloan Ratio % vs Hardware Industry
For the Hardware industry and Technology sector, Zhen Ding Technology Holding's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Zhen Ding Technology Holding's Sloan Ratio % falls into.
Zhen Ding Technology Holding 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.
Zhen Ding Technology Holding's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 2391.742 (Sep. 2025 ) + 3161.282 (Dec. 2025 ) + 1425.634 (Mar. 2026 ) + 2391.546 (Jun. 2026 ) = NT$9,370 Mil.
Zhen Ding Technology Holding's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -2847.199 (Sep. 2025 ) + 12209.796 (Dec. 2025 ) + 10949.337 (Mar. 2026 ) + 1063.087 (Jun. 2026 ) = NT$21,375 Mil.
Zhen Ding Technology Holding's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -9774.451 (Sep. 2025 ) + -9269.754 (Dec. 2025 ) + -12126.34 (Mar. 2026 ) + -18261.658 (Jun. 2026 ) = NT$-49,432 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.
Zhen Ding Technology Holding (TPE:4958) has a Sloan Ratio % of 10.70% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Zhen Ding Technology Holding and its competitors.
Is Zhen Ding Technology Holding's Sloan Ratio % too high?
Zhen Ding Technology Holding's current Sloan Ratio % is 10.70%. Overall, Zhen Ding Technology Holding has a GF Score™ of 81/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Zhen Ding Technology Holding's Sloan Ratio % compare to APH and GLW?
Zhen Ding Technology Holding's Sloan Ratio % of 10.70% can be compared against companies in the Hardware 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 Hardware company?
A good Sloan Ratio % depends on the Hardware 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 Zhen Ding Technology Holding and its competitors. Zhen Ding Technology Holding's current Sloan Ratio % is 10.70%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Zhen Ding Technology Holding stock overvalued right now?
Based on GuruFocus' analysis, Zhen Ding Technology Holding (TPE:4958) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$135.87, compared to a current price of NT$535.00 — trading 293.8% above its estimated fair value. The current Sloan Ratio % is 10.70%. Zhen Ding Technology Holding's overall GF Score™ is 81/100 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 Zhen Ding Technology Holding (TPE:4958), the current Sloan Ratio % is 10.70% 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 Zhen Ding Technology Holding (TPE:4958) Overvalued in 2026?
Based on GuruFocus' analysis, Zhen Ding Technology Holding stock appears to be overvalued.
The current stock price of NT$535.00 is trading 293.8% above its estimated GF Value™ of NT$135.87.
GuruFocus considers Zhen Ding Technology Holding to be Significantly Overvalued.
Key valuation signals for TPE:4958:
Sloan Ratio %: 10.70%
GF Value™: NT$135.87 vs. price of NT$535.00 (293.8% above fair value)
No single metric tells the full story. See the TPE:4958 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Zhen Ding Technology Holding Ltd manufactures printed circuit boards, including high-density interconnection, flexible printed circuits, rigid printed circuit boards, and integrated circuit substrates. These products are used in a variety of applications, including personal computers, watches, memory and data cards, smartphones, tablets, media players, televisions, digital and video cameras, and game consoles. Its customers include the telecommunications, electronics, automotive, medical equipment, military equipment, and space industries. The Group generates all of its revenue from the manufacturing of PCB products. Geographically, it derives maximum revenue from the USA, and the rest from Mainland China, Taiwan, Singapore, and other regions.
81GF 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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