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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.
Jelly Beans Group Co's Sloan Ratio for the quarter that ended in Jan. 2026 was 0.00%.
Warning Sign:
When sloan ratio (60.38)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Jan. 2026, Jelly Beans Group Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Jelly Beans Group Co (TSE:3070) 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 Jan. 2026, Jelly Beans Group Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Jelly Beans Group Co Sloan Ratio % Related Terms
Jelly Beans Group Co Sloan Ratio % Historical Data
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The historical data trend for Jelly Beans Group 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:3070 vs TJX, ROST, BURL: Sloan Ratio % Comparison
For the Apparel Retail subindustry, Jelly Beans Group 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.
Jelly Beans Group Co Sloan Ratio % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Jelly Beans Group Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Jelly Beans Group 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.
Jelly Beans Group Co's Sloan Ratio for the fiscal year that ended in Jan. 2026 is calculated as
Jelly Beans Group Co's Net Income for the trailing twelve months (TTM) ended in Jan. 2026 was 0 (Jan. 2025 ) + -116.301 (Apr. 2025 ) + -125.275 (Jul. 2025 ) + 0 (Jan. 2026 ) = 円-242 Mil.
Jelly Beans Group Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jan. 2026 was 0 (Jan. 2025 ) + 0 (Apr. 2025 ) + 0 (Jul. 2025 ) + 0 (Jan. 2026 ) = 円0 Mil.
Jelly Beans Group Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jan. 2026 was 0 (Jan. 2025 ) + 0 (Apr. 2025 ) + 0 (Jul. 2025 ) + 0 (Jan. 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.
Jelly Beans Group Co (TSE:3070) has a Sloan Ratio % of 0.00% as of Jan. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Jelly Beans Group Co and its competitors.
Is Jelly Beans Group Co's Sloan Ratio % too high?
Jelly Beans Group Co's current Sloan Ratio % is 0.00%. Overall, Jelly Beans Group Co has a GF Score™ of 43/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Jelly Beans Group Co's Sloan Ratio % compare to TJX and ROST?
Jelly Beans Group Co's Sloan Ratio % of 0.00% can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Sloan Ratio % depends on the Retail - Cyclical 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 Jelly Beans Group Co and its competitors. Jelly Beans Group 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 Jelly Beans Group Co stock overvalued right now?
Based on GuruFocus' analysis, Jelly Beans Group Co (TSE:3070) is currently considered Possible Value Trap. The stock's GF Value™ is 円96.54, compared to a current price of 円54.00 — trading 44.1% below its estimated fair value. The current Sloan Ratio % is 0.00%. Jelly Beans Group Co's overall GF Score™ is 43/100 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 Jelly Beans Group Co (TSE:3070), the current Sloan Ratio % is 0.00% as of Jan. 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 Jelly Beans Group Co (TSE:3070) Overvalued in 2026?
Based on GuruFocus' analysis, Jelly Beans Group Co stock appears to be undervalued.
The current stock price of 円54.00 is trading 44.1% below its estimated GF Value™ of 円96.54.
GuruFocus considers Jelly Beans Group Co to be Possible Value Trap.
Key valuation signals for TSE:3070:
Sloan Ratio %: 0.00%
GF Value™: 円96.54 vs. price of 円54.00 (44.1% below fair value)
No single metric tells the full story. See the TSE:3070 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Jelly Beans Group Co Ltd engages in the design, planning, retail sale, and wholesale distribution of non-leather, casual ladies' footwear. The company offers its products under the JELLY BEANS, Son chic TOKYO and Le Chione brands. The firm's business includes wholesale of shoes to specialty shops, department stores, and retail merchandisers, marketing footwear to directly managed retail stores and online shop and mail order sites.
43GF Score
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