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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.
Es Networks Co's Sloan Ratio for the quarter that ended in Jun. 2026 was 0.00%.
As of Jun. 2026, Es Networks Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Es Networks Co (TSE:5867) 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, Es Networks Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Es Networks Co Sloan Ratio % Related Terms
Es Networks Co Sloan Ratio % Historical Data
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The historical data trend for Es Networks 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:5867 vs VRSK, EFX, BAH: Sloan Ratio % Comparison
For the Consulting Services subindustry, Es Networks 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.
Es Networks Co Sloan Ratio % vs Business Services Industry
For the Business Services industry and Industrials sector, Es Networks Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Es Networks 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.
Es Networks Co's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Es Networks Co's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 22.585 (Sep. 2025 ) + 56.206 (Dec. 2025 ) + 100.522 (Mar. 2026 ) + 179.486 (Jun. 2026 ) = 円359 Mil.
Es Networks Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was (Sep. 2025 ) + (Dec. 2025 ) + (Mar. 2026 ) + (Jun. 2026 ) = 円0 Mil.
Es Networks Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was (Sep. 2025 ) + (Dec. 2025 ) + (Mar. 2026 ) + (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.
Es Networks Co (TSE:5867) 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 Es Networks Co and its competitors.
Is Es Networks Co's Sloan Ratio % too high?
Es Networks Co's current Sloan Ratio % is 0.00%. Overall, Es Networks Co has a GF Score™ of 38/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Es Networks Co's Sloan Ratio % compare to VRSK and EFX?
Es Networks Co's Sloan Ratio % of 0.00% can be compared against companies in the Business Services 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 Business Services company?
A good Sloan Ratio % depends on the Business Services 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 Es Networks Co and its competitors. Es Networks 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 Es Networks Co stock overvalued right now?
Based on GuruFocus' analysis, Es Networks Co (TSE:5867) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,702.86, compared to a current price of 円1,300.00 — trading 23.7% below its estimated fair value. The current Sloan Ratio % is 0.00%. Es Networks Co's overall GF Score™ is 38/100 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 Es Networks Co (TSE:5867), 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 Es Networks Co (TSE:5867) Overvalued in 2026?
Based on GuruFocus' analysis, Es Networks Co stock appears to be undervalued.
The current stock price of 円1,300.00 is trading 23.7% below its estimated GF Value™ of 円1,702.86.
GuruFocus considers Es Networks Co to be Modestly Undervalued.
Key valuation signals for TSE:5867:
Sloan Ratio %: 0.00%
GF Value™: 円1,702.86 vs. price of 円1,300.00 (23.7% below fair value)
No single metric tells the full story. See the TSE:5867 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Es Networks Co Ltd provides one-stop CFO and consulting services to companies in the transformation phase. Its consulting business includes management support consulting, revitalization support consulting, and overseas expansion support consulting. Management support consulting delivers CFO functions for companies at growth turning points, including M&A, IPOs, and PMI. Revitalization support consulting provides turnaround support through analysis and implementation of restructuring plans. Overseas expansion support consulting supports expansion into Southeast Asia, including local setup and operational support. The Group also invests in companies with growth potential and provides management support to increase value.
38GF 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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