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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 Mar. 2026, Space Shower Skiyaki Holdings has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Space Shower Skiyaki Holdings (TSE:4838) 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 Mar. 2026, Space Shower Skiyaki Holdings has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Space Shower Skiyaki Holdings Sloan Ratio % Related Terms
Space Shower Skiyaki Holdings 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.
For the Broadcasting subindustry, Space Shower Skiyaki Holdings'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.
Space Shower Skiyaki Holdings Sloan Ratio % vs Media - Diversified Industry
For the Media - Diversified industry and Communication Services sector, Space Shower Skiyaki Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Space Shower Skiyaki Holdings's Sloan Ratio % falls into.
Space Shower Skiyaki Holdings Sloan Ratio % Calculation
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.
* 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.
Space Shower Skiyaki Holdings (TSE:4838) has a Sloan Ratio % of 0.00% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Space Shower Skiyaki Holdings and its competitors.
Is Space Shower Skiyaki Holdings' Sloan Ratio % too high?
Space Shower Skiyaki Holdings' current Sloan Ratio % is 0.00%. Overall, Space Shower Skiyaki Holdings has a GF Score™ of 55/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Space Shower Skiyaki Holdings' Sloan Ratio % compare to NXST?
Space Shower Skiyaki Holdings' Sloan Ratio % of 0.00% can be compared against companies in the Media - Diversified 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 Media - Diversified company?
A good Sloan Ratio % depends on the Media - Diversified 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 Space Shower Skiyaki Holdings and its competitors. Space Shower Skiyaki Holdings'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 Space Shower Skiyaki Holdings stock overvalued right now?
Based on GuruFocus' analysis, Space Shower Skiyaki Holdings (TSE:4838) is currently considered Significantly Overvalued. The stock's GF Value™ is 円391.36, compared to a current price of 円719.00 — trading 83.7% above its estimated fair value. The current Sloan Ratio % is 0.00%. Space Shower Skiyaki Holdings' overall GF Score™ is 55/100 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 Space Shower Skiyaki Holdings (TSE:4838), the current Sloan Ratio % is 0.00% as of Mar. 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 Space Shower Skiyaki Holdings (TSE:4838) Overvalued in 2026?
Based on GuruFocus' analysis, Space Shower Skiyaki Holdings stock appears to be overvalued.
The current stock price of 円719.00 is trading 83.7% above its estimated GF Value™ of 円391.36.
GuruFocus considers Space Shower Skiyaki Holdings to be Significantly Overvalued.
Key valuation signals for TSE:4838:
Sloan Ratio %: 0.00%
GF Value™: 円391.36 vs. price of 円719.00 (83.7% above fair value)
No single metric tells the full story. See the TSE:4838 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Space Shower Skiyaki Holdings Inc Contents business, Solutions business company. The company brings together all of the knowledge within the group, including events, live music venues, artist management, labels and agents, pay-TV, on-demand, entertainment cafes, platforms, fan clubs, e-commerce and merchandising, alliances, distribution, and video production, to increase the added value of existing content through digital transformation and provide 360 degree solutions, thereby supporting the sustainable creative activities of artists and creators at each stage of their careers.
55GF Score
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