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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.
As of Jun. 2026, Ju Teng International Holdings has a Sloan Ratio of -7.59%, indicating the company is in the safe zone and there is no funny business with accruals.
Ju Teng International Holdings (TPE:9136) 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, Ju Teng International Holdings has a Sloan Ratio of -7.59%, indicating the company is in the safe zone and there is no funny business with accruals.
Ju Teng International Holdings Sloan Ratio % Related Terms
Ju Teng International Holdings 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.
Ju Teng International Holdings Sloan Ratio % Chart
TPE:9136 vs DELL, ANET, SNDK: Sloan Ratio % Comparison
For the Computer Hardware subindustry, Ju Teng International 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.
Ju Teng International Holdings Sloan Ratio % vs Hardware Industry
For the Hardware industry and Technology sector, Ju Teng International Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Ju Teng International Holdings's Sloan Ratio % falls into.
Ju Teng International Holdings 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.
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Ju Teng International Holdings's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was -1669.62 (Dec. 2025 ) + -3280.433 (Jun. 2026 ) = NT$-4,950 Mil.
Ju Teng International Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -1143.564 (Dec. 2025 ) + -377.093 (Jun. 2026 ) = NT$-1,521 Mil.
Ju Teng International Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 78.981 (Dec. 2025 ) + -578.702 (Jun. 2026 ) = NT$-500 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.
Ju Teng International Holdings (TPE:9136) has a Sloan Ratio % of -7.59% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Ju Teng International Holdings and its competitors.
Is Ju Teng International Holdings' Sloan Ratio % too high?
Ju Teng International Holdings' current Sloan Ratio % is -7.59%. Overall, Ju Teng International Holdings has a GF Score™ of 53/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Ju Teng International Holdings' Sloan Ratio % compare to DELL and ANET?
Ju Teng International Holdings' Sloan Ratio % of -7.59% 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 Ju Teng International Holdings and its competitors. Ju Teng International Holdings's current Sloan Ratio % is -7.59%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ju Teng International Holdings stock overvalued right now?
Based on GuruFocus' analysis, Ju Teng International Holdings (TPE:9136) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$3.89, compared to a current price of NT$11.30 — trading 190.5% above its estimated fair value. The current Sloan Ratio % is -7.59%. Ju Teng International Holdings' overall GF Score™ is 53/100 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 Ju Teng International Holdings (TPE:9136), the current Sloan Ratio % is -7.59% 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 Ju Teng International Holdings (TPE:9136) Overvalued in 2026?
Based on GuruFocus' analysis, Ju Teng International Holdings stock appears to be overvalued.
The current stock price of NT$11.30 is trading 190.5% above its estimated GF Value™ of NT$3.89.
GuruFocus considers Ju Teng International Holdings to be Significantly Overvalued.
Key valuation signals for TPE:9136:
Sloan Ratio %: -7.59%
GF Value™: NT$3.89 vs. price of NT$11.30 (190.5% above fair value)
No single metric tells the full story. See the TPE:9136 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Ju Teng International Holdings Ltd is a Hong Kong-based manufacturer of computer, communication, and consumer electronics. Its main product line consists of casings for notebooks, televisions, and mobile products. The firm offers structural design, surface treatment, mold design, and volume manufacturing services. The company operates in one business which is manufacture and sale of casings for notebook computer and handheld devices. Its technological capabilities include plastic injection, high-strength metal stamping, and surface coating technologies. Geographically, it derives the majority of its revenue from the PRC.
53GF 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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