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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.
Jati Tinggi Group Bhd's Sloan Ratio for the quarter that ended in May. 2026 was 24.15%.
As of May. 2026, Jati Tinggi Group Bhd has a Sloan Ratio of 24.15%, indicating there is a warning stage of accrual build up.
Jati Tinggi Group Bhd (XKLS:0292) 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 May. 2026, Jati Tinggi Group Bhd has a Sloan Ratio of 24.15%, indicating there is a warning stage of accrual build up.
Jati Tinggi Group Bhd Sloan Ratio % Related Terms
Jati Tinggi Group Bhd Sloan Ratio % Historical Data
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The historical data trend for Jati Tinggi 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.
XKLS:0292 vs PWR, FIX, EME: Sloan Ratio % Comparison
For the Engineering & Construction subindustry, Jati Tinggi 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.
Jati Tinggi Group Bhd Sloan Ratio % vs Construction Industry
For the Construction industry and Industrials sector, Jati Tinggi Group Bhd's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Jati Tinggi 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.
Jati Tinggi Group Bhd's Sloan Ratio for the fiscal year that ended in Nov. 2025 is calculated as
Jati Tinggi Group Bhd's Net Income for the trailing twelve months (TTM) ended in May. 2026 was 3.175 (Aug. 2025 ) + 4.146 (Nov. 2025 ) + 1.614 (Feb. 2026 ) + 9.845 (May. 2026 ) = RM18.8 Mil.
Jati Tinggi Group Bhd's Cash Flow from Operations for the trailing twelve months (TTM) ended in May. 2026 was -4.119 (Aug. 2025 ) + 6.273 (Nov. 2025 ) + 6.539 (Feb. 2026 ) + -29.788 (May. 2026 ) = RM-21.1 Mil.
Jati Tinggi Group Bhd's Cash Flow from Investing for the trailing twelve months (TTM) ended in May. 2026 was -6.466 (Aug. 2025 ) + 4.267 (Nov. 2025 ) + -7.634 (Feb. 2026 ) + -9.299 (May. 2026 ) = RM-19.1 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.
Jati Tinggi Group Bhd (XKLS:0292) has a Sloan Ratio % of 24.15% as of May. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Jati Tinggi Group Bhd and its competitors.
Is Jati Tinggi Group Bhd's Sloan Ratio % too high?
Jati Tinggi Group Bhd's current Sloan Ratio % is 24.15%. Overall, Jati Tinggi Group Bhd has a GF Score™ of 43/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Jati Tinggi Group Bhd's Sloan Ratio % compare to PWR and FIX?
Jati Tinggi Group Bhd's Sloan Ratio % of 24.15% can be compared against companies in the Construction 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 Construction company?
A good Sloan Ratio % depends on the Construction 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 Jati Tinggi Group Bhd and its competitors. Jati Tinggi Group Bhd's current Sloan Ratio % is 24.15%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jati Tinggi Group Bhd stock overvalued right now?
Based on GuruFocus' analysis, Jati Tinggi Group Bhd (XKLS:0292) is currently considered Fairly Valued. The stock's GF Value™ is RM0.97, compared to a current price of RM0.93 — trading 4.6% below its estimated fair value. The current Sloan Ratio % is 24.15%. Jati Tinggi Group Bhd's overall GF Score™ is 43/100 with 6 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 Jati Tinggi Group Bhd (XKLS:0292), the current Sloan Ratio % is 24.15% as of May. 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 Jati Tinggi Group Bhd (XKLS:0292) Overvalued in 2026?
Based on GuruFocus' analysis, Jati Tinggi Group Bhd stock appears to be undervalued.
The current stock price of RM0.93 is trading 4.6% below its estimated GF Value™ of RM0.97.
GuruFocus considers Jati Tinggi Group Bhd to be Fairly Valued.
Key valuation signals for XKLS:0292:
Sloan Ratio %: 24.15%
GF Value™: RM0.97 vs. price of RM0.93 (4.6% below fair value)
No single metric tells the full story. See the XKLS:0292 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Jati Tinggi Group Bhd is an infrastructure utilities engineering solutions company. It has two segments: the provision of underground and overhead utilities engineering services and solutions, and also provides other services, namely substation EPCC services, trading of equipment for substations as well as street lighting services. It geographically operates only in Malaysia.
43GF Score
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