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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.
Sincere Co's Sloan Ratio for the quarter that ended in Jun. 2026 was 0.00%.
As of Jun. 2026, Sincere Co 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 Jun. 2026, Sincere Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Sincere Co Sloan Ratio % Related Terms
Sincere Co Sloan Ratio % Historical Data
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The historical data trend for Sincere 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:7782 vs ISRG, BDX, RMD: Sloan Ratio % Comparison
For the Medical Instruments & Supplies subindustry, Sincere 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.
Sincere Co Sloan Ratio % vs Medical Devices & Instruments Industry
For the Medical Devices & Instruments industry and Healthcare sector, Sincere Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Sincere 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.
Sincere Co's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Sincere Co's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 77.334 (Sep. 2025 ) + 17.208 (Dec. 2025 ) + 68.458 (Mar. 2026 ) + 74.439 (Jun. 2026 ) = 円237 Mil.
Sincere Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) + 0 (Jun. 2026 ) = 円0 Mil.
Sincere Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) + 0 (Jun. 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.
Sincere Co (TSE:7782) has a Sloan Ratio % of 0.00% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Sincere Co and its competitors.
Is Sincere Co's Sloan Ratio % too high?
Sincere Co's current Sloan Ratio % is 0.00%. Overall, Sincere Co has a GF Score™ of 84/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sincere Co's Sloan Ratio % compare to ISRG and BDX?
Sincere Co's Sloan Ratio % of 0.00% can be compared against companies in the Medical Devices & Instruments 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 Medical Devices & Instruments company?
A good Sloan Ratio % depends on the Medical Devices & Instruments 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 Sincere Co and its competitors. Sincere Co'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 Sincere Co stock overvalued right now?
Based on GuruFocus' analysis, Sincere Co (TSE:7782) is currently considered Modestly Undervalued. The stock's GF Value™ is 円636.68, compared to a current price of 円492.00 — trading 22.7% below its estimated fair value. The current Sloan Ratio % is 0.00%. Sincere 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 Sincere Co (TSE:7782), the current Sloan Ratio % is 0.00% as of Jun. 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 Sincere Co (TSE:7782) Overvalued in 2026?
Based on GuruFocus' analysis, Sincere Co stock appears to be undervalued.
The current stock price of 円492.00 is trading 22.7% below its estimated GF Value™ of 円636.68.
GuruFocus considers Sincere Co to be Modestly Undervalued.
Key valuation signals for TSE:7782:
Sloan Ratio %: 0.00%
GF Value™: 円636.68 vs. price of 円492.00 (22.7% below fair value)
No single metric tells the full story. See the TSE:7782 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sincere Co Ltd is a Japanese firm engaged in the manufacturing and sale of contact lens.As a company that manufactures and sells contact lenses, which are high-regulated medical devices, it place the highest priority on product safety and quality control, while working closely with company's customers to develop a variety-of-products and sell them at affordable prices to please as many customers as possible. The company opperates domestically as well as internationally.
84GF Score
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