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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 Mar. 2026, Ota Floriculture Auction Co has a Sloan Ratio of -0.77%, indicating the company is in the safe zone and there is no funny business with accruals.
Ota Floriculture Auction Co (TSE:7555) 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 Mar. 2026, Ota Floriculture Auction Co has a Sloan Ratio of -0.77%, indicating the company is in the safe zone and there is no funny business with accruals.
Ota Floriculture Auction Co Sloan Ratio % Related Terms
Ota Floriculture Auction 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:7555 vs ADM, BG, TSN: Sloan Ratio % Comparison
For the Farm Products subindustry, Ota Floriculture Auction 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.
Ota Floriculture Auction Co Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Ota Floriculture Auction Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Ota Floriculture Auction Co's Sloan Ratio % falls into.
Ota Floriculture Auction Co Sloan Ratio % Calculation
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.
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Ota Floriculture Auction Co's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -11 (Sep. 2025 ) + 93 (Mar. 2026 ) = 円82 Mil.
Ota Floriculture Auction Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -127 (Sep. 2025 ) + 443 (Mar. 2026 ) = 円316 Mil.
Ota Floriculture Auction Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -145 (Sep. 2025 ) + -26 (Mar. 2026 ) = 円-171 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.
Ota Floriculture Auction Co (TSE:7555) has a Sloan Ratio % of -0.77% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Ota Floriculture Auction Co and its competitors.
Is Ota Floriculture Auction Co's Sloan Ratio % too high?
Ota Floriculture Auction Co's current Sloan Ratio % is -0.77%. Overall, Ota Floriculture Auction Co has a GF Score™ of 58/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Ota Floriculture Auction Co's Sloan Ratio % compare to ADM and BG?
Ota Floriculture Auction Co's Sloan Ratio % of -0.77% can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Sloan Ratio % depends on the Consumer Packaged Goods 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 Ota Floriculture Auction Co and its competitors. Ota Floriculture Auction Co's current Sloan Ratio % is -0.77%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ota Floriculture Auction Co stock overvalued right now?
Based on GuruFocus' analysis, Ota Floriculture Auction Co (TSE:7555) is currently considered Fairly Valued. The stock's GF Value™ is 円677.81, compared to a current price of 円748.00 — trading 10.4% above its estimated fair value. The current Sloan Ratio % is -0.77%. Ota Floriculture Auction Co's overall GF Score™ is 58/100 with 6 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 Ota Floriculture Auction Co (TSE:7555), the current Sloan Ratio % is -0.77% 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 Ota Floriculture Auction Co (TSE:7555) Overvalued in 2026?
Based on GuruFocus' analysis, Ota Floriculture Auction Co stock appears to be overvalued.
The current stock price of 円748.00 is trading 10.4% above its estimated GF Value™ of 円677.81.
GuruFocus considers Ota Floriculture Auction Co to be Fairly Valued.
Key valuation signals for TSE:7555:
Sloan Ratio %: -0.77%
GF Value™: 円677.81 vs. price of 円748.00 (10.4% above fair value)
No single metric tells the full story. See the TSE:7555 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Ota Floriculture Auction Co Ltd is a Japan-based company engages in the wholesale of flowers and its ancillary businesses. It offers floriculture products, such as cut flowers, potted plants, seedlings, turfs, bonsai products, and other matting products.
58GF Score
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