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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.
Sankyo Co's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
As of Mar. 2026, Sankyo Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
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, Sankyo Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Sankyo Co Sloan Ratio % Related Terms
Sankyo Co Sloan Ratio % Historical Data
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The historical data trend for Sankyo 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:6417 vs FLUT, DKNG, SGHC: Sloan Ratio % Comparison
For the Gambling subindustry, Sankyo 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.
Sankyo Co Sloan Ratio % vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Sankyo Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Sankyo 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.
Sankyo Co's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Sankyo Co's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 17447 (Jun. 2025 ) + 11326 (Sep. 2025 ) + 16625 (Dec. 2025 ) + 1354 (Mar. 2026 ) = 円46,752 Mil.
Sankyo 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.
Sankyo 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.
Sankyo Co (TSE:6417) 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 Sankyo Co and its competitors.
Is Sankyo Co's Sloan Ratio % too high?
Sankyo Co's current Sloan Ratio % is 0.00%. Overall, Sankyo Co has a GF Score™ of 95/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Sankyo Co's Sloan Ratio % compare to FLUT and DKNG?
Sankyo Co's Sloan Ratio % of 0.00% can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Sloan Ratio % depends on the Travel & Leisure 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 Sankyo Co and its competitors. Sankyo 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 Sankyo Co stock overvalued right now?
Based on GuruFocus' analysis, Sankyo Co (TSE:6417) is currently considered Fairly Valued. The stock's GF Value™ is 円2,184.20, compared to a current price of 円2,133.00 — trading 2.3% below its estimated fair value. The current Sloan Ratio % is 0.00%. Sankyo Co's overall GF Score™ is 95/100 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 Sankyo Co (TSE:6417), 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 Sankyo Co (TSE:6417) Overvalued in 2026?
Based on GuruFocus' analysis, Sankyo Co stock appears to be undervalued.
The current stock price of 円2,133.00 is trading 2.3% below its estimated GF Value™ of 円2,184.20.
GuruFocus considers Sankyo Co to be Fairly Valued.
Key valuation signals for TSE:6417:
Sloan Ratio %: 0.00%
GF Value™: 円2,184.20 vs. price of 円2,133.00 (2.3% below fair value)
No single metric tells the full story. See the TSE:6417 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sankyo Co Ltd manufactures and sells pachinko and pachislot machines to the gambling industry. The company operates through three segments. The Pachinko Machine Related Business involves the manufacture and sale of pachinko machines, gauge boards, related parts, and associated royalty operations. The Pachislot Machine Related Business focuses on producing and selling pachislot machines and related components, as well as engaging in royalty activities. The Supply Equipment Related Business handles the installation and sale of pachinko and pachislot supply equipment, card systems, and hall peripherals, supported by royalty income. The Others segment covers non-reportable activities such as real estate leasing and the sale of general molded parts.
95GF Score
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