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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, Taihei Machinery Works has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Taihei Machinery Works (TSE:6342) 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, Taihei Machinery Works has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Taihei Machinery Works Sloan Ratio % Related Terms
Taihei Machinery Works 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.
TSE:6342 vs SSD, UFPI, BCC: Sloan Ratio % Comparison
For the Lumber & Wood Production subindustry, Taihei Machinery Works'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.
Taihei Machinery Works Sloan Ratio % vs Forest Products Industry
For the Forest Products industry and Basic Materials sector, Taihei Machinery Works's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Taihei Machinery Works'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.
Taihei Machinery Works's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Taihei Machinery Works's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 139.986 (Jun. 2025 ) + 188.26 (Sep. 2025 ) + 118.538 (Dec. 2025 ) + -8.346 (Mar. 2026 ) = 円438 Mil.
Taihei Machinery Works'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.
Taihei Machinery Works'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.
Taihei Machinery Works (TSE:6342) 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 Taihei Machinery Works and its competitors.
Is Taihei Machinery Works' Sloan Ratio % too high?
Taihei Machinery Works' current Sloan Ratio % is 0.00%. Overall, Taihei Machinery Works has a GF Score™ of 81/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Taihei Machinery Works' Sloan Ratio % compare to SSD and UFPI?
Taihei Machinery Works' Sloan Ratio % of 0.00% can be compared against companies in the Forest 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 a Forest Products company?
A good Sloan Ratio % depends on the Forest 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 Taihei Machinery Works and its competitors. Taihei Machinery Works'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 Taihei Machinery Works stock overvalued right now?
Based on GuruFocus' analysis, Taihei Machinery Works (TSE:6342) is currently considered Modestly Overvalued. The stock's GF Value™ is 円2,458.26, compared to a current price of 円2,975.00 — trading 21% above its estimated fair value. The current Sloan Ratio % is 0.00%. Taihei Machinery Works' overall GF Score™ is 81/100 with 4 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 Taihei Machinery Works (TSE:6342), 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 Taihei Machinery Works (TSE:6342) Overvalued in 2026?
Based on GuruFocus' analysis, Taihei Machinery Works stock appears to be overvalued.
The current stock price of 円2,975.00 is trading 21% above its estimated GF Value™ of 円2,458.26.
GuruFocus considers Taihei Machinery Works to be Modestly Overvalued.
Key valuation signals for TSE:6342:
Sloan Ratio %: 0.00%
GF Value™: 円2,458.26 vs. price of 円2,975.00 (21% above fair value)
No single metric tells the full story. See the TSE:6342 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Taihei Machinery Works Ltd is engaged in the manufacturing and sale of plywood and woodworking machines. It offers plywood plant equipment, LVL production machines, knife grinding machines, chargers, reeling apparatus and dryers among others.
81GF 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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