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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.
SDS Group Bhd's Sloan Ratio for the quarter that ended in Jun. 2026 was 11.26%.
As of Jun. 2026, SDS Group Bhd has a Sloan Ratio of 11.26%, indicating there is a warning stage of accrual build up.
SDS Group Bhd (XKLS:0212) 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 Jun. 2026, SDS Group Bhd has a Sloan Ratio of 11.26%, indicating there is a warning stage of accrual build up.
SDS Group Bhd Sloan Ratio % Related Terms
SDS Group Bhd Sloan Ratio % Historical Data
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The historical data trend for SDS Group 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.
For the Packaged Foods subindustry, SDS Group 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.
SDS Group Bhd Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, SDS Group Bhd's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where SDS Group 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.
SDS Group Bhd's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
SDS Group Bhd's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 7.523 (Sep. 2025 ) + 7.179 (Dec. 2025 ) + 4.934 (Mar. 2026 ) + 7.112 (Jun. 2026 ) = RM26.7 Mil.
SDS Group Bhd's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 13.205 (Sep. 2025 ) + 14.002 (Dec. 2025 ) + 8.036 (Mar. 2026 ) + 11.075 (Jun. 2026 ) = RM46.3 Mil.
SDS Group Bhd's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -6.279 (Sep. 2025 ) + -27.584 (Dec. 2025 ) + -11.152 (Mar. 2026 ) + -2.35 (Jun. 2026 ) = RM-47.4 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.
SDS Group Bhd (XKLS:0212) has a Sloan Ratio % of 11.26% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on SDS Group Bhd and its competitors.
Is SDS Group Bhd's Sloan Ratio % too high?
SDS Group Bhd's current Sloan Ratio % is 11.26%. Overall, SDS Group Bhd has a GF Score™ of 72/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does SDS Group Bhd's Sloan Ratio % compare to KHC and GIS?
SDS Group Bhd's Sloan Ratio % of 11.26% can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Sloan Ratio % depends on the Consumer Packaged Goods 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 SDS Group Bhd and its competitors. SDS Group Bhd's current Sloan Ratio % is 11.26%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SDS Group Bhd stock overvalued right now?
Based on GuruFocus' analysis, SDS Group Bhd (XKLS:0212) is currently considered Possible Value Trap. The stock's GF Value™ is RM0.69, compared to a current price of RM0.43 — trading 38.4% below its estimated fair value. The current Sloan Ratio % is 11.26%. SDS Group Bhd's overall GF Score™ is 72/100 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 SDS Group Bhd (XKLS:0212), the current Sloan Ratio % is 11.26% as of Jun. 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 SDS Group Bhd (XKLS:0212) Overvalued in 2026?
Based on GuruFocus' analysis, SDS Group Bhd stock appears to be undervalued.
The current stock price of RM0.43 is trading 38.4% below its estimated GF Value™ of RM0.69.
GuruFocus considers SDS Group Bhd to be Possible Value Trap.
Key valuation signals for XKLS:0212:
Sloan Ratio %: 11.26%
GF Value™: RM0.69 vs. price of RM0.43 (38.4% below fair value)
No single metric tells the full story. See the XKLS:0212 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
SDS Group Bhd is involved in the manufacturing and distribution of bakery products. The company's segment includes Wholesale segment, which includes manufacturing of products and dealing directly with ultimate customers through the Group's retail outlets; Retail segment, which includes manufacturing of products and distributing to the retailer through the Group's fleet of lorries. and Other. It generates maximum revenue from the wholesale segment. Geographically the business presence of the group is seen in Malaysia, Singapore, and Indonesia of which the Malaysia region accounts for a majority of revenue.
72GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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