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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.
Kaneko Seeds Co's Sloan Ratio for the quarter that ended in May. 2026 was 0.00%.
As of May. 2026, Kaneko Seeds Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Kaneko Seeds Co (TSE:1376) 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 May. 2026, Kaneko Seeds Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Kaneko Seeds Co Sloan Ratio % Related Terms
Kaneko Seeds Co Sloan Ratio % Historical Data
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The historical data trend for Kaneko Seeds Co'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.
TSE:1376 vs CTVA, CF, MOS: Sloan Ratio % Comparison
For the Agricultural Inputs subindustry, Kaneko Seeds Co'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.
Kaneko Seeds Co Sloan Ratio % vs Agriculture Industry
For the Agriculture industry and Basic Materials sector, Kaneko Seeds Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Kaneko Seeds Co'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.
Kaneko Seeds Co's Sloan Ratio for the fiscal year that ended in May. 2026 is calculated as
Kaneko Seeds Co's Net Income for the trailing twelve months (TTM) ended in May. 2026 was 301.704 (Aug. 2025 ) + 66.597 (Nov. 2025 ) + 2.407 (Feb. 2026 ) + 954.479 (May. 2026 ) = 円1,325 Mil.
Kaneko Seeds Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in May. 2026 was 0 (Aug. 2025 ) + 0 (Nov. 2025 ) + 0 (Feb. 2026 ) + 0 (May. 2026 ) = 円0 Mil.
Kaneko Seeds Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in May. 2026 was 0 (Aug. 2025 ) + 0 (Nov. 2025 ) + 0 (Feb. 2026 ) + 0 (May. 2026 ) = 円0 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.
Kaneko Seeds Co (TSE:1376) has a Sloan Ratio % of 0.00% as of May. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Kaneko Seeds Co and its competitors.
Is Kaneko Seeds Co's Sloan Ratio % too high?
Kaneko Seeds Co's current Sloan Ratio % is 0.00%. Overall, Kaneko Seeds Co has a GF Score™ of 69/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Kaneko Seeds Co's Sloan Ratio % compare to CTVA and CF?
Kaneko Seeds Co's Sloan Ratio % of 0.00% can be compared against companies in the Agriculture 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 an Agriculture company?
A good Sloan Ratio % depends on the Agriculture 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 Kaneko Seeds Co and its competitors. Kaneko Seeds Co's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kaneko Seeds Co stock overvalued right now?
Based on GuruFocus' analysis, Kaneko Seeds Co (TSE:1376) is currently considered Fairly Valued. The stock's GF Value™ is 円1,632.69, compared to a current price of 円1,600.00 — trading 2% below its estimated fair value. The current Sloan Ratio % is 0.00%. Kaneko Seeds Co's overall GF Score™ is 69/100 with 5 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 Kaneko Seeds Co (TSE:1376), the current Sloan Ratio % is 0.00% as of May. 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 Kaneko Seeds Co (TSE:1376) Overvalued in 2026?
Based on GuruFocus' analysis, Kaneko Seeds Co stock appears to be undervalued.
The current stock price of 円1,600.00 is trading 2% below its estimated GF Value™ of 円1,632.69.
GuruFocus considers Kaneko Seeds Co to be Fairly Valued.
Key valuation signals for TSE:1376:
Sloan Ratio %: 0.00%
GF Value™: 円1,632.69 vs. price of 円1,600.00 (2% below fair value)
No single metric tells the full story. See the TSE:1376 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kaneko Seeds Co Ltd is engaged in agribusiness. It has two product categories: vegetables and flowers. Its products include vegetables, flower seeds, and garden supplies. In addition, the company sells greenhouse materials; develops hydroponic systems; and designs and constructs parks, among others. It operates in Japan, the Philippines, Thailand, and Turkey.
69GF 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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