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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.
IVY Cosmetics's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
As of Mar. 2026, IVY Cosmetics has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
IVY Cosmetics (TSE:4918) 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, IVY Cosmetics has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
IVY Cosmetics Sloan Ratio % Related Terms
IVY Cosmetics Sloan Ratio % Historical Data
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The historical data trend for IVY Cosmetics'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.
For the Household & Personal Products subindustry, IVY Cosmetics'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.
IVY Cosmetics Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, IVY Cosmetics's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where IVY Cosmetics'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.
IVY Cosmetics's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
IVY Cosmetics's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -272.19 (Jun. 2025 ) + 457.112 (Sep. 2025 ) + -171.633 (Dec. 2025 ) + 151.236 (Mar. 2026 ) = 円165 Mil.
IVY Cosmetics's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was (Jun. 2025 ) + (Sep. 2025 ) + (Dec. 2025 ) + (Mar. 2026 ) = 円0 Mil.
IVY Cosmetics's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was (Jun. 2025 ) + (Sep. 2025 ) + (Dec. 2025 ) + (Mar. 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.
IVY Cosmetics (TSE:4918) 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 IVY Cosmetics and its competitors.
Is IVY Cosmetics' Sloan Ratio % too high?
IVY Cosmetics' current Sloan Ratio % is 0.00%. Overall, IVY Cosmetics has a GF Score™ of 50/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does IVY Cosmetics' Sloan Ratio % compare to PG and CL?
IVY Cosmetics' Sloan Ratio % of 0.00% can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Sloan Ratio % depends on the Consumer Packaged Goods 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 IVY Cosmetics and its competitors. IVY Cosmetics'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 IVY Cosmetics stock overvalued right now?
Based on GuruFocus' analysis, IVY Cosmetics (TSE:4918) is currently considered Modestly Overvalued. The stock's GF Value™ is 円224.62, compared to a current price of 円292.00 — trading 30% above its estimated fair value. The current Sloan Ratio % is 0.00%. IVY Cosmetics' overall GF Score™ is 50/100 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 IVY Cosmetics (TSE:4918), 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 IVY Cosmetics (TSE:4918) Overvalued in 2026?
Based on GuruFocus' analysis, IVY Cosmetics stock appears to be overvalued.
The current stock price of 円292.00 is trading 30% above its estimated GF Value™ of 円224.62.
GuruFocus considers IVY Cosmetics to be Modestly Overvalued.
Key valuation signals for TSE:4918:
Sloan Ratio %: 0.00%
GF Value™: 円224.62 vs. price of 円292.00 (30% above fair value)
No single metric tells the full story. See the TSE:4918 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
IVY Cosmetics Corp manufactures & sells cosmetics, beauty supplements, and beauty-related products. It provides products for skin care, makeup, hair care, body care. Its products include Wrinkle Lotion, Accell Essence, Ivy Formula 30, Basic Ex, & Ateur Grace. It also provides health food/ equipment, substrate/UV countermeasure.
50GF Score
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