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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.
Ton Yi Industrial's Sloan Ratio for the quarter that ended in Jun. 2026 was -6.05%.
As of Jun. 2026, Ton Yi Industrial has a Sloan Ratio of -6.05%, indicating the company is in the safe zone and there is no funny business with accruals.
Ton Yi Industrial (TPE:9907) 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, Ton Yi Industrial has a Sloan Ratio of -6.05%, indicating the company is in the safe zone and there is no funny business with accruals.
Ton Yi Industrial Sloan Ratio % Related Terms
Ton Yi Industrial Sloan Ratio % Historical Data
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The historical data trend for Ton Yi Industrial'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.
For the Packaging & Containers subindustry, Ton Yi Industrial'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.
Ton Yi Industrial Sloan Ratio % vs Packaging & Containers Industry
For the Packaging & Containers industry and Consumer Cyclical sector, Ton Yi Industrial's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Ton Yi Industrial'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.
Ton Yi Industrial's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Ton Yi Industrial's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 574.902 (Sep. 2025 ) + 376.182 (Dec. 2025 ) + 263.276 (Mar. 2026 ) + 287.018 (Jun. 2026 ) = NT$1,501 Mil.
Ton Yi Industrial's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 1668.211 (Sep. 2025 ) + 1946.558 (Dec. 2025 ) + 945.11 (Mar. 2026 ) + 894.029 (Jun. 2026 ) = NT$5,454 Mil.
Ton Yi Industrial's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -343.398 (Sep. 2025 ) + -781.742 (Dec. 2025 ) + -312.778 (Mar. 2026 ) + -365.842 (Jun. 2026 ) = NT$-1,804 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.
Ton Yi Industrial (TPE:9907) has a Sloan Ratio % of -6.05% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Ton Yi Industrial and its competitors.
Is Ton Yi Industrial's Sloan Ratio % too high?
Ton Yi Industrial's current Sloan Ratio % is -6.05%. Overall, Ton Yi Industrial has a GF Score™ of 90/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Ton Yi Industrial's Sloan Ratio % compare to SW and PKG?
Ton Yi Industrial's Sloan Ratio % of -6.05% 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 Ton Yi Industrial and its competitors. Ton Yi Industrial's current Sloan Ratio % is -6.05%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ton Yi Industrial stock overvalued right now?
Based on GuruFocus' analysis, Ton Yi Industrial (TPE:9907) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$19.24, compared to a current price of NT$14.85 — trading 22.8% below its estimated fair value. The current Sloan Ratio % is -6.05%. Ton Yi Industrial's overall GF Score™ is 90/100 with 2 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 Ton Yi Industrial (TPE:9907), the current Sloan Ratio % is -6.05% 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 Ton Yi Industrial (TPE:9907) Overvalued in 2026?
Based on GuruFocus' analysis, Ton Yi Industrial stock appears to be undervalued.
The current stock price of NT$14.85 is trading 22.8% below its estimated GF Value™ of NT$19.24.
GuruFocus considers Ton Yi Industrial to be Modestly Undervalued.
Key valuation signals for TPE:9907:
Sloan Ratio %: -6.05%
GF Value™: NT$19.24 vs. price of NT$14.85 (22.8% below fair value)
No single metric tells the full story. See the TPE:9907 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Ton Yi Industrial Corp manufactures and sells a variety of packaging products. The company's primary product categories include cold rolled carbon steel, tin plates, tin cans, and polyethylene terephthalate (PET). Cold rolled carbon steel is sold to manufacturers of buckets, electric parts, steel tubes, and car parts. Tin plates are sold to manufacturers of nozzles, spouts, crown caps, and can liners. Tin cans are typically sold to the food industry, while PET is used to make plastic bottles, caps, and labels for the beverage industry. The company's segments include: Taiwan; Mainland China - tinplate products; Mainland China - plastic products; and Others.
90GF Score
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