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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 Feb. 2026, Shinwa Wise Holdings Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Shinwa Wise Holdings Co (TSE:2437) 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 Feb. 2026, Shinwa Wise Holdings Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Shinwa Wise Holdings Co Sloan Ratio % Related Terms
Shinwa Wise Holdings Co 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.
TSE:2437 vs ROL, SCI, HRB: Sloan Ratio % Comparison
For the Personal Services subindustry, Shinwa Wise Holdings 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.
Shinwa Wise Holdings Co Sloan Ratio % vs Personal Services Industry
For the Personal Services industry and Consumer Cyclical sector, Shinwa Wise Holdings Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Shinwa Wise Holdings 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.
Shinwa Wise Holdings Co's Sloan Ratio for the fiscal year that ended in May. 2026 is calculated as
Shinwa Wise Holdings Co's Net Income for the trailing twelve months (TTM) ended in Feb. 2026 was 0 (May. 2025 ) + -227.742 (Aug. 2025 ) + -50.545 (Nov. 2025 ) + -32.621 (Feb. 2026 ) = 円-311 Mil.
Shinwa Wise Holdings Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Feb. 2026 was 0 (May. 2025 ) + 0 (Aug. 2025 ) + 0 (Nov. 2025 ) + 0 (Feb. 2026 ) = 円0 Mil.
Shinwa Wise Holdings Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Feb. 2026 was 0 (May. 2025 ) + 0 (Aug. 2025 ) + 0 (Nov. 2025 ) + 0 (Feb. 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.
Shinwa Wise Holdings Co (TSE:2437) has a Sloan Ratio % of 0.00% as of Feb. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Shinwa Wise Holdings Co and its competitors.
Is Shinwa Wise Holdings Co's Sloan Ratio % too high?
Shinwa Wise Holdings Co's current Sloan Ratio % is 0.00%. Overall, Shinwa Wise Holdings Co has a GF Score™ of 36/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Shinwa Wise Holdings Co's Sloan Ratio % compare to ROL and SCI?
Shinwa Wise Holdings Co's Sloan Ratio % of 0.00% can be compared against companies in the Personal Services 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 Personal Services company?
A good Sloan Ratio % depends on the Personal Services 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 Shinwa Wise Holdings Co and its competitors. Shinwa Wise Holdings 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 Shinwa Wise Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Shinwa Wise Holdings Co (TSE:2437) is currently considered Significantly Overvalued. The stock's GF Value™ is 円234.49, compared to a current price of 円610.00 — trading 160.1% above its estimated fair value. The current Sloan Ratio % is 0.00%. Shinwa Wise Holdings Co's overall GF Score™ is 36/100 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 Shinwa Wise Holdings Co (TSE:2437), the current Sloan Ratio % is 0.00% as of Feb. 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 Shinwa Wise Holdings Co (TSE:2437) Overvalued in 2026?
Based on GuruFocus' analysis, Shinwa Wise Holdings Co stock appears to be overvalued.
The current stock price of 円610.00 is trading 160.1% above its estimated GF Value™ of 円234.49.
GuruFocus considers Shinwa Wise Holdings Co to be Significantly Overvalued.
Key valuation signals for TSE:2437:
Sloan Ratio %: 0.00%
GF Value™: 円234.49 vs. price of 円610.00 (160.1% above fair value)
No single metric tells the full story. See the TSE:2437 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Shinwa Wise Holdings Co Ltd is engaged in arranging & operating auctions and buying and selling antiques, consignment selling, export-import activities. Its auctions include the modern art auction, modern ceramics, auction, modern art PartII auction, other auctions such as post-war and contemporary art, wine, European decorative art. Its segments include: Art-related business; and Other businesses.
36GF 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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