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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.
Nakamura Choukou Co's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
Warning Sign:
When sloan ratio (-104.45)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Mar. 2026, Nakamura Choukou Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Nakamura Choukou Co (TSE:6166) 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, Nakamura Choukou Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Nakamura Choukou Co Sloan Ratio % Related Terms
Nakamura Choukou Co Sloan Ratio % Historical Data
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The historical data trend for Nakamura Choukou 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:6166 vs GEV, ETN, PH: Sloan Ratio % Comparison
For the Specialty Industrial Machinery subindustry, Nakamura Choukou 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.
Nakamura Choukou Co Sloan Ratio % vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Nakamura Choukou Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Nakamura Choukou 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.
Nakamura Choukou Co's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Nakamura Choukou Co's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 234.024 (Jun. 2025 ) + -44.814 (Sep. 2025 ) + -6.322 (Dec. 2025 ) + 93.411 (Mar. 2026 ) = 円276 Mil.
Nakamura Choukou Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) = 円0 Mil.
Nakamura Choukou Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (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.
Nakamura Choukou Co (TSE:6166) 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 Nakamura Choukou Co and its competitors.
Is Nakamura Choukou Co's Sloan Ratio % too high?
Nakamura Choukou Co's current Sloan Ratio % is 0.00%. Overall, Nakamura Choukou Co has a GF Score™ of 55/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Nakamura Choukou Co's Sloan Ratio % compare to GEV and ETN?
Nakamura Choukou Co's Sloan Ratio % of 0.00% can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Sloan Ratio % depends on the Industrial Products 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 Nakamura Choukou Co and its competitors. Nakamura Choukou 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 Nakamura Choukou Co stock overvalued right now?
Based on GuruFocus' analysis, Nakamura Choukou Co (TSE:6166) is currently considered Significantly Overvalued. The stock's GF Value™ is 円378.94, compared to a current price of 円654.00 — trading 72.6% above its estimated fair value. The current Sloan Ratio % is 0.00%. Nakamura Choukou Co's 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 Nakamura Choukou Co (TSE:6166), 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 Nakamura Choukou Co (TSE:6166) Overvalued in 2026?
Based on GuruFocus' analysis, Nakamura Choukou Co stock appears to be overvalued.
The current stock price of 円654.00 is trading 72.6% above its estimated GF Value™ of 円378.94.
GuruFocus considers Nakamura Choukou Co to be Significantly Overvalued.
Key valuation signals for TSE:6166:
Sloan Ratio %: 0.00%
GF Value™: 円378.94 vs. price of 円654.00 (72.6% above fair value)
No single metric tells the full story. See the TSE:6166 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Nakamura Choukou Co Ltd is engaged in the manufacturing of precision nozzles, diamond wire, and material products for industrial and scientific applications. Its operating segments include the Special Precision Equipment business, which produces nozzles and peripheral parts for electronic component mounters; the Chemical Fiber Spinning Nozzle business, which supplies spinning nozzles and equipment for chemical fiber and nonwoven fabric production; the D-Next business, which manufactures diamond wire for power semiconductors; and the Material Science business, which develops and sells nano-sized zeolite.
55GF Score
Get the complete analysis for TSE:6166
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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