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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.
As of Mar. 2026, Kim Hin Joo (Malaysia) Bhd has a Sloan Ratio of -9.55%, indicating the company is in the safe zone and there is no funny business with accruals.
Kim Hin Joo (Malaysia) Bhd (XKLS:0210) 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, Kim Hin Joo (Malaysia) Bhd has a Sloan Ratio of -9.55%, indicating the company is in the safe zone and there is no funny business with accruals.
Kim Hin Joo (Malaysia) Bhd Sloan Ratio % Related Terms
Kim Hin Joo (Malaysia) Bhd Sloan Ratio % Historical Data
* 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:0210 vs CASY, WSM, ULTA: Sloan Ratio % Comparison
For the Specialty Retail subindustry, Kim Hin Joo (Malaysia) 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.
Kim Hin Joo (Malaysia) Bhd Sloan Ratio % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Kim Hin Joo (Malaysia) Bhd's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Kim Hin Joo (Malaysia) Bhd's Sloan Ratio % falls into.
Kim Hin Joo (Malaysia) Bhd Sloan Ratio % Calculation
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.
Kim Hin Joo (Malaysia) Bhd's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -0.763 (Jun. 2025 ) + -1.003 (Sep. 2025 ) + -2.404 (Dec. 2025 ) + -0.656 (Mar. 2026 ) = RM-4.83 Mil.
Kim Hin Joo (Malaysia) Bhd's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 3.792 (Jun. 2025 ) + 3.582 (Sep. 2025 ) + 3.906 (Dec. 2025 ) + -0.261 (Mar. 2026 ) = RM11.02 Mil.
Kim Hin Joo (Malaysia) Bhd's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -6.447 (Jun. 2025 ) + -0.516 (Sep. 2025 ) + -0.174 (Dec. 2025 ) + 0.091 (Mar. 2026 ) = RM-7.05 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.
Kim Hin Joo (Malaysia) Bhd (XKLS:0210) has a Sloan Ratio % of -9.55% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Kim Hin Joo (Malaysia) Bhd and its competitors.
Is Kim Hin Joo (Malaysia) Bhd's Sloan Ratio % too high?
Kim Hin Joo (Malaysia) Bhd's current Sloan Ratio % is -9.55%.
How does Kim Hin Joo (Malaysia) Bhd's Sloan Ratio % compare to CASY and WSM?
Kim Hin Joo (Malaysia) Bhd's Sloan Ratio % of -9.55% can be compared against companies in the Retail - Cyclical 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 - Cyclical company?
A good Sloan Ratio % depends on the Retail - Cyclical 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 Kim Hin Joo (Malaysia) Bhd and its competitors. Kim Hin Joo (Malaysia) Bhd's current Sloan Ratio % is -9.55%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kim Hin Joo (Malaysia) Bhd stock overvalued right now?
Based on GuruFocus' analysis, Kim Hin Joo (Malaysia) Bhd (XKLS:0210) is currently considered Modestly Undervalued. The stock's GF Value™ is RM0.11, compared to a current price of RM0.09 — trading 18.2% below its estimated fair value. The current Sloan Ratio % is -9.55%. 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 Kim Hin Joo (Malaysia) Bhd (XKLS:0210), the current Sloan Ratio % is -9.55% 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.
Kim Hin Joo (Malaysia) Bhd is principally involved in the retail and distribution of baby, children, and maternity products. The firm operates through two segments. The Retail segment engages in the retailing of babies, children, and maternity products. The Distribution segment comprises of distribution of children's and maternity products. The group operates in Malaysia.
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