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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 Sep. 2025, Shibaura Electronics Co has a Sloan Ratio of 3.82%, indicating the company is in the safe zone and there is no funny business with accruals.
Shibaura Electronics Co (TSE:6957) 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 Sep. 2025, Shibaura Electronics Co has a Sloan Ratio of 3.82%, indicating the company is in the safe zone and there is no funny business with accruals.
Shibaura Electronics Co Sloan Ratio % Related Terms
Shibaura Electronics Co 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:6957 vs GRMN, KEYS, COHR: Sloan Ratio % Comparison
For the Scientific & Technical Instruments subindustry, Shibaura Electronics 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.
Shibaura Electronics Co Sloan Ratio % vs Hardware Industry
For the Hardware industry and Technology sector, Shibaura Electronics Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Shibaura Electronics 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.
Shibaura Electronics Co's Sloan Ratio for the fiscal year that ended in Mar. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Shibaura Electronics Co's Net Income for the trailing twelve months (TTM) ended in Sep. 2025 was 1990 (Mar. 2025 ) + 1183 (Sep. 2025 ) = 円3,173 Mil.
Shibaura Electronics Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Sep. 2025 was 2192 (Mar. 2025 ) + 2799 (Sep. 2025 ) = 円4,991 Mil.
Shibaura Electronics Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Sep. 2025 was -2072 (Mar. 2025 ) + -1438 (Sep. 2025 ) = 円-3,510 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.
Shibaura Electronics Co (TSE:6957) has a Sloan Ratio % of 3.82% as of Sep. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Shibaura Electronics Co and its competitors.
Is Shibaura Electronics Co's Sloan Ratio % too high?
Shibaura Electronics Co's current Sloan Ratio % is 3.82%. Overall, Shibaura Electronics Co has a GF Score™ of 59/100, reflecting its overall financial health beyond just this single metric.
How does Shibaura Electronics Co's Sloan Ratio % compare to GRMN and KEYS?
Shibaura Electronics Co's Sloan Ratio % of 3.82% can be compared against companies in the Hardware 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 Hardware company?
A good Sloan Ratio % depends on the Hardware 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 Shibaura Electronics Co and its competitors. Shibaura Electronics Co's current Sloan Ratio % is 3.82%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shibaura Electronics Co stock overvalued right now?
Shibaura Electronics Co (TSE:6957) has a current Sloan Ratio % of 3.82%. The stock's GF Value™ is 円3,486.83, compared to a current price of 円7,090.00 — trading 103.3% above its estimated fair value. The current Sloan Ratio % is 3.82%. Shibaura Electronics Co's overall GF Score™ is 59/100 with 5 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 Shibaura Electronics Co (TSE:6957), the current Sloan Ratio % is 3.82% as of Sep. 2025. 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 Shibaura Electronics Co (TSE:6957) Overvalued in 2026?
Based on GuruFocus' analysis, Shibaura Electronics Co stock appears to be overvalued.
The current stock price of 円7,090.00 is trading 103.3% above its estimated GF Value™ of 円3,486.83.
Key valuation signals for TSE:6957:
Sloan Ratio %: 3.82%
GF Value™: 円3,486.83 vs. price of 円7,090.00 (103.3% above fair value)
No single metric tells the full story. See the TSE:6957 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Shibaura Electronics Co Ltd deals in semiconductor components with thermistor technology at their core, as well as various products that apply these technologies. It manufactures and sells temperature sensors, humidity sensors, hygrometers, temperature controllers, temperature recorders, anemometers, and humidity measuring devices. The group's reportable segments are Japan, which derives maximum revenue, Asia, Europe, and America.
59GF 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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