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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.
Chori Co's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
As of Mar. 2026, Chori 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 Mar. 2026, Chori Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Chori Co Sloan Ratio % Related Terms
Chori Co Sloan Ratio % Historical Data
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The historical data trend for Chori 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.
For the Conglomerates subindustry, Chori 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.
Chori Co Sloan Ratio % vs Conglomerates Industry
For the Conglomerates industry and Industrials sector, Chori Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Chori 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.
Chori Co's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Chori Co's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 2505 (Jun. 2025 ) + 2608 (Sep. 2025 ) + 2488 (Dec. 2025 ) + 4410 (Mar. 2026 ) = 円12,011 Mil.
Chori 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.
Chori 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.
Chori Co (TSE:8014) 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 Chori Co and its competitors.
Is Chori Co's Sloan Ratio % too high?
Chori Co's current Sloan Ratio % is 0.00%. Overall, Chori Co has a GF Score™ of 73/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Chori Co's Sloan Ratio % compare to MMM and HON?
Chori Co's Sloan Ratio % of 0.00% can be compared against companies in the Conglomerates 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 Conglomerates company?
A good Sloan Ratio % depends on the Conglomerates 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 Chori Co and its competitors. Chori 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 Chori Co stock overvalued right now?
Based on GuruFocus' analysis, Chori Co (TSE:8014) is currently considered Modestly Overvalued. The stock's GF Value™ is 円3,406.85, compared to a current price of 円4,340.00 — trading 27.4% above its estimated fair value. The current Sloan Ratio % is 0.00%. Chori Co's overall GF Score™ is 73/100 with 3 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 Chori Co (TSE:8014), 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 Chori Co (TSE:8014) Overvalued in 2026?
Based on GuruFocus' analysis, Chori Co stock appears to be overvalued.
The current stock price of 円4,340.00 is trading 27.4% above its estimated GF Value™ of 円3,406.85.
GuruFocus considers Chori Co to be Modestly Overvalued.
Key valuation signals for TSE:8014:
Sloan Ratio %: 0.00%
GF Value™: 円3,406.85 vs. price of 円4,340.00 (27.4% above fair value)
No single metric tells the full story. See the TSE:8014 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Chori Co Ltd engages in textiles, chemicals, and machinery businesses. The textile business is engaged in weaving, knitting, dyeing and sewing. It sells polyester threads mainly for materials such as car seats, and handling fabrics centering on car seats and for apparels. Chemical business develops inorganic chemicals and mineral products for cosmetics, personal care and food additive applications. Machinery businesses export agricultural machinery, construction machinery, industrial equipment, and marine equipment. Chori has geographic operations in China, Japan, Europe, the United States, Hong Kong, and the Middle East.
73GF Score
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