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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.
Shin-Etsu Polymer Co's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
As of Mar. 2026, Shin-Etsu Polymer Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Shin-Etsu Polymer Co (TSE:7970) 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, Shin-Etsu Polymer Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Shin-Etsu Polymer Co Sloan Ratio % Related Terms
Shin-Etsu Polymer Co Sloan Ratio % Historical Data
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The historical data trend for Shin-Etsu Polymer 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:7970 vs LIN, SHW, ECL: Sloan Ratio % Comparison
For the Specialty Chemicals subindustry, Shin-Etsu Polymer 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.
Shin-Etsu Polymer Co Sloan Ratio % vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, Shin-Etsu Polymer Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Shin-Etsu Polymer 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.
Shin-Etsu Polymer Co's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Shin-Etsu Polymer Co's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 3109 (Jun. 2025 ) + 2374 (Sep. 2025 ) + 2727 (Dec. 2025 ) + 1689 (Mar. 2026 ) = 円9,899 Mil.
Shin-Etsu Polymer Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) = 円0 Mil.
Shin-Etsu Polymer Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (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.
Shin-Etsu Polymer Co (TSE:7970) 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 Shin-Etsu Polymer Co and its competitors.
Is Shin-Etsu Polymer Co's Sloan Ratio % too high?
Shin-Etsu Polymer Co's current Sloan Ratio % is 0.00%. Overall, Shin-Etsu Polymer Co has a GF Score™ of 91/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Shin-Etsu Polymer Co's Sloan Ratio % compare to LIN and SHW?
Shin-Etsu Polymer Co's Sloan Ratio % of 0.00% can be compared against companies in the Chemicals 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 Chemicals company?
A good Sloan Ratio % depends on the Chemicals 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 Shin-Etsu Polymer Co and its competitors. Shin-Etsu Polymer 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 Shin-Etsu Polymer Co stock overvalued right now?
Based on GuruFocus' analysis, Shin-Etsu Polymer Co (TSE:7970) is currently considered Modestly Overvalued. The stock's GF Value™ is 円1,763.93, compared to a current price of 円2,186.00 — trading 23.9% above its estimated fair value. The current Sloan Ratio % is 0.00%. Shin-Etsu Polymer Co's overall GF Score™ is 91/100 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 Shin-Etsu Polymer Co (TSE:7970), 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 Shin-Etsu Polymer Co (TSE:7970) Overvalued in 2026?
Based on GuruFocus' analysis, Shin-Etsu Polymer Co stock appears to be overvalued.
The current stock price of 円2,186.00 is trading 23.9% above its estimated GF Value™ of 円1,763.93.
GuruFocus considers Shin-Etsu Polymer Co to be Modestly Overvalued.
Key valuation signals for TSE:7970:
Sloan Ratio %: 0.00%
GF Value™: 円1,763.93 vs. price of 円2,186.00 (23.9% above fair value)
No single metric tells the full story. See the TSE:7970 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Shin-Etsu Polymer Co Ltd manufactures polyvinyl and rubber products. The company develops applications for using the silicone and various plastics involving materials and compounding, design, molding processes, and evaluation and analysis and meets the needs of customers engaged in the field from automobiles and information devices to semiconductors and construction materials. Shin-Etsu sells its products mainly to the electronic devices industry, housing and living materials industry, precision molding products industry and others but majority of the revenues are derived from precision molding products which includes shipping and carrying containers for semiconductor silicon wafers, materials for automatic mounting of electronic components, office automation device components.
91GF Score
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