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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.
Hirose Tusyo's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
As of Mar. 2026, Hirose Tusyo 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, Hirose Tusyo has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Hirose Tusyo Sloan Ratio % Related Terms
Hirose Tusyo Sloan Ratio % Historical Data
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The historical data trend for Hirose Tusyo'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:7185 vs MS, GS, SCHW: Sloan Ratio % Comparison
For the Capital Markets subindustry, Hirose Tusyo'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.
Hirose Tusyo Sloan Ratio % vs Capital Markets Industry
For the Capital Markets industry and Financial Services sector, Hirose Tusyo's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Hirose Tusyo'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.
Hirose Tusyo's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Hirose Tusyo's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 542.005 (Jun. 2025 ) + 147.009 (Sep. 2025 ) + 484.313 (Dec. 2025 ) + 887.313 (Mar. 2026 ) = 円2,061 Mil.
Hirose Tusyo's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was (Jun. 2025 ) + (Sep. 2025 ) + (Dec. 2025 ) + (Mar. 2026 ) = 円0 Mil.
Hirose Tusyo's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was (Jun. 2025 ) + (Sep. 2025 ) + (Dec. 2025 ) + (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.
Hirose Tusyo (TSE:7185) 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 Hirose Tusyo and its competitors.
Is Hirose Tusyo's Sloan Ratio % too high?
Hirose Tusyo's current Sloan Ratio % is 0.00%. Overall, Hirose Tusyo has a GF Score™ of 71/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Hirose Tusyo's Sloan Ratio % compare to MS and GS?
Hirose Tusyo's Sloan Ratio % of 0.00% can be compared against companies in the Capital Markets 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 Capital Markets company?
A good Sloan Ratio % depends on the Capital Markets 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 Hirose Tusyo and its competitors. Hirose Tusyo'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 Hirose Tusyo stock overvalued right now?
Based on GuruFocus' analysis, Hirose Tusyo (TSE:7185) is currently considered Fairly Valued. The stock's GF Value™ is 円3,772.45, compared to a current price of 円3,905.00 — trading 3.5% above its estimated fair value. The current Sloan Ratio % is 0.00%. Hirose Tusyo's overall GF Score™ is 71/100 with 7 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 Hirose Tusyo (TSE:7185), 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 Hirose Tusyo (TSE:7185) Overvalued in 2026?
Based on GuruFocus' analysis, Hirose Tusyo stock appears to be overvalued.
The current stock price of 円3,905.00 is trading 3.5% above its estimated GF Value™ of 円3,772.45.
GuruFocus considers Hirose Tusyo to be Fairly Valued.
Key valuation signals for TSE:7185:
Sloan Ratio %: 0.00%
GF Value™: 円3,772.45 vs. price of 円3,905.00 (3.5% above fair value)
No single metric tells the full story. See the TSE:7185 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Hirose Tusyo Inc provides foreign exchange margin transactions services. The company mainly provides its services through the internet. Hirose Tsusyo also provides foreign exchange-related information or systems to the customers. The company is engaged in foreign exchange margin trading business, which provides investors with foreign exchange margin trading and binary options trading through the Internet; provision of trading systems for group companies; provision of white label services for financial instruments traders, over-the-counter derivative transactions or the intermediary, brokerage business, foreign exchange market derivative transactions, currency trading, commodity futures trading, and foreign exchange transactions.
71GF 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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