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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.
Choushimaru Co's Sloan Ratio for the quarter that ended in Feb. 2026 was 0.00%.
As of Feb. 2026, Choushimaru Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Choushimaru Co (TSE:3075) 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, Choushimaru Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Choushimaru Co Sloan Ratio % Related Terms
Choushimaru Co Sloan Ratio % Historical Data
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The historical data trend for Choushimaru 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:3075 vs MCD, SBUX, CMG: Sloan Ratio % Comparison
For the Restaurants subindustry, Choushimaru 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.
Choushimaru Co Sloan Ratio % vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Choushimaru Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Choushimaru 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.
Choushimaru Co's Sloan Ratio for the fiscal year that ended in Feb. 2025 is calculated as
Choushimaru Co's Net Income for the trailing twelve months (TTM) ended in Feb. 2026 was 259.442 (May. 2025 ) + 288.571 (Aug. 2025 ) + -41.249 (Nov. 2025 ) + 500.182 (Feb. 2026 ) = 円1,007 Mil.
Choushimaru 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.
Choushimaru 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.
Choushimaru Co (TSE:3075) 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 Choushimaru Co and its competitors.
Is Choushimaru Co's Sloan Ratio % too high?
Choushimaru Co's current Sloan Ratio % is 0.00%. Overall, Choushimaru Co has a GF Score™ of 39/100, reflecting its overall financial health beyond just this single metric.
How does Choushimaru Co's Sloan Ratio % compare to MCD and SBUX?
Choushimaru Co's Sloan Ratio % of 0.00% can be compared against companies in the Restaurants 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 Restaurants company?
A good Sloan Ratio % depends on the Restaurants 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 Choushimaru Co and its competitors. Choushimaru 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 Choushimaru Co stock overvalued right now?
Choushimaru Co (TSE:3075) has a current Sloan Ratio % of 0.00%. The current Sloan Ratio % is 0.00%. Choushimaru Co's overall GF Score™ is 39/100 with 1 warning sign 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 Choushimaru Co (TSE:3075), 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.
Choushimaru Co Ltd operates a gourmet sushi bar chain under the name Sushi Choushimaru. Its restaurants are located in Tokyo Metropolis, Saitama, Chiba and Kanagawa prefectures.
39GF Score
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