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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.
Paris Miki Holdings's Sloan Ratio for the quarter that ended in Sep. 2025 was 0.19%.
As of Sep. 2025, Paris Miki Holdings has a Sloan Ratio of 0.19%, indicating the company is in the safe zone and there is no funny business with accruals.
Paris Miki Holdings (TSE:7455) 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, Paris Miki Holdings has a Sloan Ratio of 0.19%, indicating the company is in the safe zone and there is no funny business with accruals.
Paris Miki Holdings Sloan Ratio % Related Terms
Paris Miki Holdings Sloan Ratio % Historical Data
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The historical data trend for Paris Miki Holdings'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:7455 vs CASY, TSCO, ULTA: Sloan Ratio % Comparison
For the Specialty Retail subindustry, Paris Miki Holdings'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.
Paris Miki Holdings Sloan Ratio % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Paris Miki Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Paris Miki Holdings'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.
Paris Miki Holdings'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.
Paris Miki Holdings's Net Income for the trailing twelve months (TTM) ended in Sep. 2025 was 173 (Mar. 2025 ) + 844 (Sep. 2025 ) = 円1,017 Mil.
Paris Miki Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Sep. 2025 was 488 (Mar. 2025 ) + 1572 (Sep. 2025 ) = 円2,060 Mil.
Paris Miki Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Sep. 2025 was -481 (Mar. 2025 ) + -647 (Sep. 2025 ) = 円-1,128 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.
Paris Miki Holdings (TSE:7455) has a Sloan Ratio % of 0.19% as of Sep. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Paris Miki Holdings and its competitors.
Is Paris Miki Holdings' Sloan Ratio % too high?
Paris Miki Holdings' current Sloan Ratio % is 0.19%. Overall, Paris Miki Holdings has a GF Score™ of 40/100, reflecting its overall financial health beyond just this single metric.
How does Paris Miki Holdings' Sloan Ratio % compare to CASY and TSCO?
Paris Miki Holdings' Sloan Ratio % of 0.19% can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Sloan Ratio % depends on the Retail - Cyclical 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 Paris Miki Holdings and its competitors. Paris Miki Holdings's current Sloan Ratio % is 0.19%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Paris Miki Holdings stock overvalued right now?
Paris Miki Holdings (TSE:7455) has a current Sloan Ratio % of 0.19%. The stock's GF Value™ is 円319.72, compared to a current price of 円578.00 — trading 80.8% above its estimated fair value. The current Sloan Ratio % is 0.19%. Paris Miki Holdings' overall GF Score™ is 40/100 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 Paris Miki Holdings (TSE:7455), the current Sloan Ratio % is 0.19% 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 Paris Miki Holdings (TSE:7455) Overvalued in 2026?
Based on GuruFocus' analysis, Paris Miki Holdings stock appears to be overvalued.
The current stock price of 円578.00 is trading 80.8% above its estimated GF Value™ of 円319.72.
Key valuation signals for TSE:7455:
Sloan Ratio %: 0.19%
GF Value™: 円319.72 vs. price of 円578.00 (80.8% above fair value)
No single metric tells the full story. See the TSE:7455 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Paris Miki Holdings Inc is a Japanese-based company operating an optical chain store. It provides eyeglasses, contact lenses, and after-sales service which extends to its network of stores located in Japan, France, Germany, UK, Singapore, Malaysia, Thailand, Indonesia, China, Taiwan, Australia, and the USA.
40GF 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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