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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 Jun. 2026, Global Link Management has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Global Link Management (TSE:3486) 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, Global Link Management has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Global Link Management Sloan Ratio % Related Terms
Global Link Management 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:3486 vs CBRE, BEKE, JLL: Sloan Ratio % Comparison
For the Real Estate Services subindustry, Global Link Management'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.
Global Link Management Sloan Ratio % vs Real Estate Industry
For the Real Estate industry and Real Estate sector, Global Link Management's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Global Link Management'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.
Global Link Management's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Global Link Management's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 966.738 (Sep. 2025 ) + 820.524 (Dec. 2025 ) + 1220 (Mar. 2026 ) + 0 (Jun. 2026 ) = 円3,007 Mil.
Global Link Management's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) + 0 (Jun. 2026 ) = 円0 Mil.
Global Link Management's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) + 0 (Jun. 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.
Global Link Management (TSE:3486) has a Sloan Ratio % of 0.00% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Global Link Management and its competitors.
Is Global Link Management's Sloan Ratio % too high?
Global Link Management's current Sloan Ratio % is 0.00%. Overall, Global Link Management has a GF Score™ of 85/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Global Link Management's Sloan Ratio % compare to CBRE and BEKE?
Global Link Management's Sloan Ratio % of 0.00% can be compared against companies in the Real Estate 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 Real Estate company?
A good Sloan Ratio % depends on the Real Estate 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 Global Link Management and its competitors. Global Link Management'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 Global Link Management stock overvalued right now?
Based on GuruFocus' analysis, Global Link Management (TSE:3486) is currently considered Modestly Overvalued. The stock's GF Value™ is 円1,597.86, compared to a current price of 円1,926.00 — trading 20.5% above its estimated fair value. The current Sloan Ratio % is 0.00%. Global Link Management's overall GF Score™ is 85/100 with 4 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 Global Link Management (TSE:3486), the current Sloan Ratio % is 0.00% 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 Global Link Management (TSE:3486) Overvalued in 2026?
Based on GuruFocus' analysis, Global Link Management stock appears to be overvalued.
The current stock price of 円1,926.00 is trading 20.5% above its estimated GF Value™ of 円1,597.86.
GuruFocus considers Global Link Management to be Modestly Overvalued.
Key valuation signals for TSE:3486:
Sloan Ratio %: 0.00%
GF Value™: 円1,597.86 vs. price of 円1,926.00 (20.5% above fair value)
No single metric tells the full story. See the TSE:3486 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Global Link Management Inc is engaged in the property management business. It offers real estate solutions for businesses, including planning, development, sales, building management, and leasing management.
85GF 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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