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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.
Shikigaku Co's Sloan Ratio for the quarter that ended in May. 2026 was 2.60%.
As of May. 2026, Shikigaku Co has a Sloan Ratio of 2.60%, 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 May. 2026, Shikigaku Co has a Sloan Ratio of 2.60%, indicating the company is in the safe zone and there is no funny business with accruals.
Shikigaku Co Sloan Ratio % Related Terms
Shikigaku Co Sloan Ratio % Historical Data
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The historical data trend for Shikigaku 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:7049 vs CTAS, CPRT, GPN: Sloan Ratio % Comparison
For the Specialty Business Services subindustry, Shikigaku 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.
Shikigaku Co Sloan Ratio % vs Business Services Industry
For the Business Services industry and Industrials sector, Shikigaku Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Shikigaku 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.
Shikigaku Co's Sloan Ratio for the fiscal year that ended in Feb. 2026 is calculated as
Shikigaku Co's Net Income for the trailing twelve months (TTM) ended in May. 2026 was 357.167 (Aug. 2025 ) + -53.053 (Nov. 2025 ) + -98.601 (Feb. 2026 ) + -69.928 (May. 2026 ) = 円136 Mil.
Shikigaku Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in May. 2026 was (Aug. 2025 ) + (Nov. 2025 ) + (Feb. 2026 ) + (May. 2026 ) = 円0 Mil.
Shikigaku Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in May. 2026 was (Aug. 2025 ) + (Nov. 2025 ) + (Feb. 2026 ) + (May. 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.
Shikigaku Co (TSE:7049) has a Sloan Ratio % of 2.60% as of May. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Shikigaku Co and its competitors.
Is Shikigaku Co's Sloan Ratio % too high?
Shikigaku Co's current Sloan Ratio % is 2.60%. Overall, Shikigaku Co has a GF Score™ of 84/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Shikigaku Co's Sloan Ratio % compare to CTAS and CPRT?
Shikigaku Co's Sloan Ratio % of 2.60% 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 Shikigaku Co and its competitors. Shikigaku Co's current Sloan Ratio % is 2.60%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shikigaku Co stock overvalued right now?
Based on GuruFocus' analysis, Shikigaku Co (TSE:7049) is currently considered Fairly Valued. The stock's GF Value™ is 円822.67, compared to a current price of 円777.00 — trading 5.6% below its estimated fair value. The current Sloan Ratio % is 2.60%. Shikigaku Co's overall GF Score™ is 84/100 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 Shikigaku Co (TSE:7049), the current Sloan Ratio % is 2.60% as of May. 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 Shikigaku Co (TSE:7049) Overvalued in 2026?
Based on GuruFocus' analysis, Shikigaku Co stock appears to be undervalued.
The current stock price of 円777.00 is trading 5.6% below its estimated GF Value™ of 円822.67.
GuruFocus considers Shikigaku Co to be Fairly Valued.
Key valuation signals for TSE:7049:
Sloan Ratio %: 2.60%
GF Value™: 円822.67 vs. price of 円777.00 (5.6% below fair value)
No single metric tells the full story. See the TSE:7049 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Shikigaku Co Ltd is engaged in a diverse range of businesses, operating through four reportable segments: Organizational Consulting Business, Sports Entertainment Business, VC Fund Business, and Hands-on Support Fund Project. The Organizational Consulting segment offers management consulting services using a proprietary knowledge platform to support organizational improvement. The Sports Entertainment segment manages the professional basketball team Fukushima Firebonds and handles sales of merchandise and tickets for B.LEAGUE matches. The VC Fund segment is involved in the management of venture capital funds, supporting early-stage company growth. The Hands-on Support Fund segment provides operational support to portfolio companies through hands-on fund management.
84GF Score
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