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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.
Aeon Hokkaido's Sloan Ratio for the quarter that ended in May. 2026 was 2.65%.
As of May. 2026, Aeon Hokkaido has a Sloan Ratio of 2.65%, indicating the company is in the safe zone and there is no funny business with accruals.
Aeon Hokkaido (TSE:7512) 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 May. 2026, Aeon Hokkaido has a Sloan Ratio of 2.65%, indicating the company is in the safe zone and there is no funny business with accruals.
Aeon Hokkaido Sloan Ratio % Related Terms
Aeon Hokkaido Sloan Ratio % Historical Data
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The historical data trend for Aeon Hokkaido'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.
For the Department Stores subindustry, Aeon Hokkaido'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.
Aeon Hokkaido Sloan Ratio % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Aeon Hokkaido's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Aeon Hokkaido'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.
Aeon Hokkaido's Sloan Ratio for the fiscal year that ended in Feb. 2026 is calculated as
Aeon Hokkaido's Net Income for the trailing twelve months (TTM) ended in May. 2026 was 454 (Aug. 2025 ) + 713 (Nov. 2025 ) + 1828 (Feb. 2026 ) + 475 (May. 2026 ) = 円3,470 Mil.
Aeon Hokkaido's Cash Flow from Operations for the trailing twelve months (TTM) ended in May. 2026 was 6318 (Aug. 2025 ) + 3392 (Nov. 2025 ) + 3761 (Feb. 2026 ) + 1398 (May. 2026 ) = 円14,869 Mil.
Aeon Hokkaido's Cash Flow from Investing for the trailing twelve months (TTM) ended in May. 2026 was -5537 (Aug. 2025 ) + -2094 (Nov. 2025 ) + -6374 (Feb. 2026 ) + -2538 (May. 2026 ) = 円-16,543 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.
Aeon Hokkaido (TSE:7512) has a Sloan Ratio % of 2.65% as of May. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Aeon Hokkaido and its competitors.
Is Aeon Hokkaido's Sloan Ratio % too high?
Aeon Hokkaido's current Sloan Ratio % is 2.65%. Overall, Aeon Hokkaido has a GF Score™ of 68/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Aeon Hokkaido's Sloan Ratio % compare to DDS?
Aeon Hokkaido's Sloan Ratio % of 2.65% 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 Aeon Hokkaido and its competitors. Aeon Hokkaido's current Sloan Ratio % is 2.65%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Aeon Hokkaido stock overvalued right now?
Based on GuruFocus' analysis, Aeon Hokkaido (TSE:7512) is currently considered Modestly Undervalued. The stock's GF Value™ is 円990.60, compared to a current price of 円869.00 — trading 12.3% below its estimated fair value. The current Sloan Ratio % is 2.65%. Aeon Hokkaido's overall GF Score™ is 68/100 with 4 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 Aeon Hokkaido (TSE:7512), the current Sloan Ratio % is 2.65% 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 Aeon Hokkaido (TSE:7512) Overvalued in 2026?
Based on GuruFocus' analysis, Aeon Hokkaido stock appears to be undervalued.
The current stock price of 円869.00 is trading 12.3% below its estimated GF Value™ of 円990.60.
GuruFocus considers Aeon Hokkaido to be Modestly Undervalued.
Key valuation signals for TSE:7512:
Sloan Ratio %: 2.65%
GF Value™: 円990.60 vs. price of 円869.00 (12.3% below fair value)
No single metric tells the full story. See the TSE:7512 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Aeon Hokkaido Corp is a Japanese company engaged in the retail business. The company operates a chain of general merchandise stores. It provides products such as clothing, residential and leisure products, food products, and others. The company operates in a single segment consisting of retail business and related operations.
68GF Score
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