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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.
AlbaLink Co's Sloan Ratio for the quarter that ended in Jun. 2026 was 11.02%.
As of Jun. 2026, AlbaLink Co has a Sloan Ratio of 11.02%, indicating there is a warning stage of accrual build up.
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, AlbaLink Co has a Sloan Ratio of 11.02%, indicating there is a warning stage of accrual build up.
AlbaLink Co Sloan Ratio % Related Terms
AlbaLink Co Sloan Ratio % Historical Data
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The historical data trend for AlbaLink 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:5537 vs CBRE, BEKE, JLL: Sloan Ratio % Comparison
For the Real Estate Services subindustry, AlbaLink 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.
AlbaLink Co Sloan Ratio % vs Real Estate Industry
For the Real Estate industry and Real Estate sector, AlbaLink Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where AlbaLink 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.
AlbaLink Co's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
AlbaLink Co's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 611.842 (Dec. 2025 ) + 615.894 (Jun. 2026 ) = 円1,228 Mil.
AlbaLink Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 639.842 (Dec. 2025 ) + 92.104 (Jun. 2026 ) = 円732 Mil.
AlbaLink Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -68.155 (Dec. 2025 ) + -95.296 (Jun. 2026 ) = 円-163 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.
AlbaLink Co (TSE:5537) has a Sloan Ratio % of 11.02% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on AlbaLink Co and its competitors.
Is AlbaLink Co's Sloan Ratio % too high?
AlbaLink Co's current Sloan Ratio % is 11.02%. Overall, AlbaLink Co has a GF Score™ of 31/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does AlbaLink Co's Sloan Ratio % compare to CBRE and BEKE?
AlbaLink Co's Sloan Ratio % of 11.02% 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 AlbaLink Co and its competitors. AlbaLink Co's current Sloan Ratio % is 11.02%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AlbaLink Co stock overvalued right now?
Based on GuruFocus' analysis, AlbaLink Co (TSE:5537) is currently considered Significantly Overvalued. The stock's GF Value™ is 円801.95, compared to a current price of 円3,100.00 — trading 286.6% above its estimated fair value. The current Sloan Ratio % is 11.02%. AlbaLink Co's overall GF Score™ is 31/100 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 AlbaLink Co (TSE:5537), the current Sloan Ratio % is 11.02% 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 AlbaLink Co (TSE:5537) Overvalued in 2026?
Based on GuruFocus' analysis, AlbaLink Co stock appears to be overvalued.
The current stock price of 円3,100.00 is trading 286.6% above its estimated GF Value™ of 円801.95.
GuruFocus considers AlbaLink Co to be Significantly Overvalued.
Key valuation signals for TSE:5537:
Sloan Ratio %: 11.02%
GF Value™: 円801.95 vs. price of 円3,100.00 (286.6% above fair value)
No single metric tells the full story. See the TSE:5537 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
AlbaLink Co Ltd is engaged in resale business of used houses. It handle all types of real estate properties that are being considered for sale under various conditions.
31GF 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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