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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.
Kingcan Holdings's Sloan Ratio for the quarter that ended in Mar. 2026 was -0.90%.
As of Mar. 2026, Kingcan Holdings has a Sloan Ratio of -0.90%, indicating the company is in the safe zone and there is no funny business with accruals.
Kingcan Holdings (TPE:8411) 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 Mar. 2026, Kingcan Holdings has a Sloan Ratio of -0.90%, indicating the company is in the safe zone and there is no funny business with accruals.
Kingcan Holdings Sloan Ratio % Related Terms
Kingcan Holdings Sloan Ratio % Historical Data
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The historical data trend for Kingcan Holdings'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:8411 vs SW, AMCR, PKG: Sloan Ratio % Comparison
For the Packaging & Containers subindustry, Kingcan Holdings'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.
Kingcan Holdings Sloan Ratio % vs Packaging & Containers Industry
For the Packaging & Containers industry and Consumer Cyclical sector, Kingcan Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Kingcan Holdings'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.
Kingcan Holdings's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Kingcan Holdings's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -48.643 (Jun. 2025 ) + -14.858 (Sep. 2025 ) + 44.143 (Dec. 2025 ) + 41.688 (Mar. 2026 ) = NT$22 Mil.
Kingcan Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -64.767 (Jun. 2025 ) + 460.77 (Sep. 2025 ) + 33.044 (Dec. 2025 ) + -10.016 (Mar. 2026 ) = NT$419 Mil.
Kingcan Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -78.095 (Jun. 2025 ) + -115.575 (Sep. 2025 ) + -49.691 (Dec. 2025 ) + -31.869 (Mar. 2026 ) = NT$-275 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.
Kingcan Holdings (TPE:8411) has a Sloan Ratio % of -0.90% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Kingcan Holdings and its competitors.
Is Kingcan Holdings' Sloan Ratio % too high?
Kingcan Holdings' current Sloan Ratio % is -0.90%. Overall, Kingcan Holdings has a GF Score™ of 77/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Kingcan Holdings' Sloan Ratio % compare to SW and AMCR?
Kingcan Holdings' Sloan Ratio % of -0.90% can be compared against companies in the Packaging & Containers 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 Packaging & Containers company?
A good Sloan Ratio % depends on the Packaging & Containers 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 Kingcan Holdings and its competitors. Kingcan Holdings's current Sloan Ratio % is -0.90%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kingcan Holdings stock overvalued right now?
Based on GuruFocus' analysis, Kingcan Holdings (TPE:8411) is currently considered Fairly Valued. The stock's GF Value™ is NT$13.53, compared to a current price of NT$13.00 — trading 3.9% below its estimated fair value. The current Sloan Ratio % is -0.90%. Kingcan Holdings' overall GF Score™ is 77/100 with 8 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 Kingcan Holdings (TPE:8411), the current Sloan Ratio % is -0.90% as of Mar. 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 Kingcan Holdings (TPE:8411) Overvalued in 2026?
Based on GuruFocus' analysis, Kingcan Holdings stock appears to be undervalued.
The current stock price of NT$13.00 is trading 3.9% below its estimated GF Value™ of NT$13.53.
GuruFocus considers Kingcan Holdings to be Fairly Valued.
Key valuation signals for TPE:8411:
Sloan Ratio %: -0.90%
GF Value™: NT$13.53 vs. price of NT$13.00 (3.9% below fair value)
No single metric tells the full story. See the TPE:8411 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kingcan Holdings Ltd is mainly engaged in the production and sales of various metal packaging cans and food cans. The main business of the Group is to engage in the manufacturing, sales and research and development of various metal packaging containers, as well as OEM for filling and canning. The company has presence in China, and Others. The company generates majority of revenue from China.
77GF Score
Get the complete analysis for TPE:8411
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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