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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.
LKL International Bhd's Sloan Ratio for the quarter that ended in Mar. 2026 was -18.28%.
As of Mar. 2026, LKL International Bhd has a Sloan Ratio of -18.28%, indicating there is a warning stage of accrual build up.
LKL International Bhd (XKLS:0182) 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, LKL International Bhd has a Sloan Ratio of -18.28%, indicating there is a warning stage of accrual build up.
LKL International Bhd Sloan Ratio % Related Terms
LKL International Bhd Sloan Ratio % Historical Data
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The historical data trend for LKL International Bhd'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.
XKLS:0182 vs ISRG, BDX, MDLN: Sloan Ratio % Comparison
For the Medical Instruments & Supplies subindustry, LKL International Bhd'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.
LKL International Bhd Sloan Ratio % vs Medical Devices & Instruments Industry
For the Medical Devices & Instruments industry and Healthcare sector, LKL International Bhd's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where LKL International Bhd'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.
LKL International Bhd's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
LKL International Bhd's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -9.665 (Jun. 2025 ) + 2.157 (Sep. 2025 ) + -17.148 (Dec. 2025 ) + -4.331 (Mar. 2026 ) = RM-28.99 Mil.
LKL International Bhd's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 9.019 (Jun. 2025 ) + -4.339 (Sep. 2025 ) + -18.641 (Dec. 2025 ) + 0.866 (Mar. 2026 ) = RM-13.10 Mil.
LKL International Bhd's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -8.114 (Jun. 2025 ) + -0.563 (Sep. 2025 ) + 20.586 (Dec. 2025 ) + 0.011 (Mar. 2026 ) = RM11.92 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.
LKL International Bhd (XKLS:0182) has a Sloan Ratio % of -18.28% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on LKL International Bhd and its competitors.
Is LKL International Bhd's Sloan Ratio % too high?
LKL International Bhd's current Sloan Ratio % is -18.28%.
How does LKL International Bhd's Sloan Ratio % compare to ISRG and BDX?
LKL International Bhd's Sloan Ratio % of -18.28% 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 LKL International Bhd and its competitors. LKL International Bhd's current Sloan Ratio % is -18.28%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LKL International Bhd stock overvalued right now?
Based on GuruFocus' analysis, LKL International Bhd (XKLS:0182) is currently considered Possible Value Trap. The stock's GF Value™ is RM0.05, compared to a current price of RM0.04 — trading 30% below its estimated fair value. The current Sloan Ratio % is -18.28%. 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 LKL International Bhd (XKLS:0182), the current Sloan Ratio % is -18.28% 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.
LKL International Bhd is engaged in the manufacturing of medical/healthcare beds, medical peripherals and accessories as well as trading of medical furniture, medical devices, personal protective equipment, medical peripherals and accessories. The company's operating segments are Manufacturing, Trading, Retail, and Investment Holding. The Manufacturing segment is involved in the manufacturing of medical and healthcare beds, medical peripherals, and accessories, and the Trading segment is involved in the trading of medical peripherals and accessories. The company serves its products to various end users such as hospitals and medical centers, as well as other healthcare-related facilities, including clinics and specialist institutions. The majority of revenue is earned from Malaysia.
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