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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.
Kyokuto Boeki Kaisha's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
As of Mar. 2026, Kyokuto Boeki Kaisha has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Kyokuto Boeki Kaisha (TSE:8093) 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, Kyokuto Boeki Kaisha has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Kyokuto Boeki Kaisha Sloan Ratio % Related Terms
Kyokuto Boeki Kaisha Sloan Ratio % Historical Data
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The historical data trend for Kyokuto Boeki Kaisha'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:8093 vs SNX, ARW, AVT: Sloan Ratio % Comparison
For the Electronics & Computer Distribution subindustry, Kyokuto Boeki Kaisha'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.
Kyokuto Boeki Kaisha Sloan Ratio % vs Hardware Industry
For the Hardware industry and Technology sector, Kyokuto Boeki Kaisha's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Kyokuto Boeki Kaisha'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.
Kyokuto Boeki Kaisha's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Kyokuto Boeki Kaisha's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 634 (Jun. 2025 ) + 303 (Sep. 2025 ) + 529 (Dec. 2025 ) + 363 (Mar. 2026 ) = 円1,829 Mil.
Kyokuto Boeki Kaisha'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.
Kyokuto Boeki Kaisha'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.
Kyokuto Boeki Kaisha (TSE:8093) 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 Kyokuto Boeki Kaisha and its competitors.
Is Kyokuto Boeki Kaisha's Sloan Ratio % too high?
Kyokuto Boeki Kaisha's current Sloan Ratio % is 0.00%. Overall, Kyokuto Boeki Kaisha has a GF Score™ of 66/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kyokuto Boeki Kaisha's Sloan Ratio % compare to SNX and ARW?
Kyokuto Boeki Kaisha's Sloan Ratio % of 0.00% can be compared against companies in the Hardware 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 Hardware company?
A good Sloan Ratio % depends on the Hardware 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 Kyokuto Boeki Kaisha and its competitors. Kyokuto Boeki Kaisha'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 Kyokuto Boeki Kaisha stock overvalued right now?
Based on GuruFocus' analysis, Kyokuto Boeki Kaisha (TSE:8093) is currently considered Significantly Undervalued. The stock's GF Value™ is 円2,613.74, compared to a current price of 円1,803.00 — trading 31% below its estimated fair value. The current Sloan Ratio % is 0.00%. Kyokuto Boeki Kaisha's overall GF Score™ is 66/100 with 2 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 Kyokuto Boeki Kaisha (TSE:8093), 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 Kyokuto Boeki Kaisha (TSE:8093) Overvalued in 2026?
Based on GuruFocus' analysis, Kyokuto Boeki Kaisha stock appears to be undervalued.
The current stock price of 円1,803.00 is trading 31% below its estimated GF Value™ of 円2,613.74.
GuruFocus considers Kyokuto Boeki Kaisha to be Significantly Undervalued.
Key valuation signals for TSE:8093:
Sloan Ratio %: 0.00%
GF Value™: 円2,613.74 vs. price of 円1,803.00 (31% below fair value)
No single metric tells the full story. See the TSE:8093 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kyokuto Boeki Kaisha Ltd is engaged in the import and export engineered goods. The company is also involved in providing repair and maintenance services related to machinery and equipment facilities.
66GF Score
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