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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.
Kuraudia Holdings Co's Sloan Ratio for the quarter that ended in May. 2026 was 0.00%.
As of May. 2026, Kuraudia 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.
Kuraudia Holdings Co (TSE:3607) 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, Kuraudia 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.
Kuraudia Holdings Co Sloan Ratio % Related Terms
Kuraudia Holdings Co Sloan Ratio % Historical Data
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The historical data trend for Kuraudia Holdings 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:3607 vs TJX, ROST, BURL: Sloan Ratio % Comparison
For the Apparel Retail subindustry, Kuraudia 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.
Kuraudia Holdings Co Sloan Ratio % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Kuraudia Holdings Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Kuraudia 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.
Kuraudia Holdings Co's Sloan Ratio for the fiscal year that ended in Aug. 2025 is calculated as
Kuraudia Holdings Co's Net Income for the trailing twelve months (TTM) ended in May. 2026 was -322.156 (Aug. 2025 ) + 790.898 (Nov. 2025 ) + -157.656 (Feb. 2026 ) + 294.932 (May. 2026 ) = 円606 Mil.
Kuraudia Holdings Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in May. 2026 was 0 (Aug. 2025 ) + 932.991 (Nov. 2025 ) + 143.056 (Feb. 2026 ) + 253.374 (May. 2026 ) = 円1,329 Mil.
Kuraudia Holdings Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in May. 2026 was 0 (Aug. 2025 ) + -43.064 (Nov. 2025 ) + -27.086 (Feb. 2026 ) + -190.693 (May. 2026 ) = 円-261 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.
Kuraudia Holdings Co (TSE:3607) 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 Kuraudia Holdings Co and its competitors.
Is Kuraudia Holdings Co's Sloan Ratio % too high?
Kuraudia Holdings Co's current Sloan Ratio % is 0.00%. Overall, Kuraudia Holdings Co has a GF Score™ of 67/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kuraudia Holdings Co's Sloan Ratio % compare to TJX and ROST?
Kuraudia Holdings 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 Kuraudia Holdings Co and its competitors. Kuraudia 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 Kuraudia Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Kuraudia Holdings Co (TSE:3607) is currently considered Modestly Undervalued. The stock's GF Value™ is 円400.69, compared to a current price of 円353.00 — trading 11.9% below its estimated fair value. The current Sloan Ratio % is 0.00%. Kuraudia Holdings Co's overall GF Score™ is 67/100 with 3 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 Kuraudia Holdings Co (TSE:3607), 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 Kuraudia Holdings Co (TSE:3607) Overvalued in 2026?
Based on GuruFocus' analysis, Kuraudia Holdings Co stock appears to be undervalued.
The current stock price of 円353.00 is trading 11.9% below its estimated GF Value™ of 円400.69.
GuruFocus considers Kuraudia Holdings Co to be Modestly Undervalued.
Key valuation signals for TSE:3607:
Sloan Ratio %: 0.00%
GF Value™: 円400.69 vs. price of 円353.00 (11.9% below fair value)
No single metric tells the full story. See the TSE:3607 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kuraudia Holdings Co Ltd is engaged in the planning, manufacturing and sales of wedding costumes. The company operates through two divisions: Wholesale business and Consumer business. The Wholesale business conducts the planning, manufacturing and wholesale of wedding dresses, tuxedos and bridal inner. The Consumer business division operates a costume salon through a business alliance with hotels and wedding ceremonies.
67GF Score
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