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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.
Mammy Mart Holdings's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
As of Mar. 2026, Mammy Mart Holdings has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Mammy Mart Holdings (TSE:9823) 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, Mammy Mart Holdings has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Mammy Mart Holdings Sloan Ratio % Related Terms
Mammy Mart Holdings Sloan Ratio % Historical Data
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The historical data trend for Mammy Mart Holdings'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 Grocery Stores subindustry, Mammy Mart Holdings'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.
Mammy Mart Holdings Sloan Ratio % vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, Mammy Mart Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Mammy Mart Holdings'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.
Mammy Mart Holdings's Sloan Ratio for the fiscal year that ended in Sep. 2025 is calculated as
Mammy Mart Holdings's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 1587 (Mar. 2025 ) + 0 (Sep. 2025 ) + 1689 (Dec. 2025 ) + 1534 (Mar. 2026 ) = 円4,810 Mil.
Mammy Mart Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Mar. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) = 円0 Mil.
Mammy Mart Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Mar. 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.
Mammy Mart Holdings (TSE:9823) 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 Mammy Mart Holdings and its competitors.
Is Mammy Mart Holdings' Sloan Ratio % too high?
Mammy Mart Holdings' current Sloan Ratio % is 0.00%. Overall, Mammy Mart Holdings has a GF Score™ of 71/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Mammy Mart Holdings' Sloan Ratio % compare to KR?
Mammy Mart Holdings' Sloan Ratio % of 0.00% can be compared against companies in the Retail - Defensive 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 Retail - Defensive company?
A good Sloan Ratio % depends on the Retail - Defensive 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 Mammy Mart Holdings and its competitors. Mammy Mart Holdings'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 Mammy Mart Holdings stock overvalued right now?
Based on GuruFocus' analysis, Mammy Mart Holdings (TSE:9823) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,168.85, compared to a current price of 円1,010.00 — trading 13.6% below its estimated fair value. The current Sloan Ratio % is 0.00%. Mammy Mart Holdings' overall GF Score™ is 71/100 with 4 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 Mammy Mart Holdings (TSE:9823), 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 Mammy Mart Holdings (TSE:9823) Overvalued in 2026?
Based on GuruFocus' analysis, Mammy Mart Holdings stock appears to be undervalued.
The current stock price of 円1,010.00 is trading 13.6% below its estimated GF Value™ of 円1,168.85.
GuruFocus considers Mammy Mart Holdings to be Modestly Undervalued.
Key valuation signals for TSE:9823:
Sloan Ratio %: 0.00%
GF Value™: 円1,168.85 vs. price of 円1,010.00 (13.6% below fair value)
No single metric tells the full story. See the TSE:9823 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Mammy Mart Holdings Corp Formerly Mammy Mart Corp is a fresh food supermarket chain. It develops steadily based on community-based management. The company has one segment named the Supermarket business, which mainly sells fresh food, processed foods, prepared foods, daily necessities, etc.
71GF Score
Get the complete analysis for TSE:9823
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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