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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.
CC International Bhd's Sloan Ratio for the quarter that ended in Dec. 2025 was -7.85%.
As of Dec. 2025, CC International Bhd has a Sloan Ratio of -7.85%, indicating the company is in the safe zone and there is no funny business with accruals.
CC International Bhd (XKLS:03053) 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 Dec. 2025, CC International Bhd has a Sloan Ratio of -7.85%, indicating the company is in the safe zone and there is no funny business with accruals.
CC International Bhd Sloan Ratio % Related Terms
CC International Bhd Sloan Ratio % Historical Data
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The historical data trend for CC 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:03053 vs CTAS, CPRT, GPN: Sloan Ratio % Comparison
For the Specialty Business Services subindustry, CC 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.
CC International Bhd Sloan Ratio % vs Business Services Industry
For the Business Services industry and Industrials sector, CC International Bhd's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where CC 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.
CC International Bhd's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
CC International Bhd's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 3.725 (Jun. 2025 ) + 4.429 (Dec. 2025 ) = RM8.15 Mil.
CC International Bhd's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 4.298 (Jun. 2025 ) + 10.819 (Dec. 2025 ) = RM15.12 Mil.
CC International Bhd's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -0.646 (Jun. 2025 ) + 1.368 (Dec. 2025 ) = RM0.72 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.
CC International Bhd (XKLS:03053) has a Sloan Ratio % of -7.85% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on CC International Bhd and its competitors.
Is CC International Bhd's Sloan Ratio % too high?
CC International Bhd's current Sloan Ratio % is -7.85%. Overall, CC International Bhd has a GF Score™ of 67/100, reflecting its overall financial health beyond just this single metric.
How does CC International Bhd's Sloan Ratio % compare to CTAS and CPRT?
CC International Bhd's Sloan Ratio % of -7.85% can be compared against companies in the Business Services 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 Business Services company?
A good Sloan Ratio % depends on the Business Services 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 CC International Bhd and its competitors. CC International Bhd's current Sloan Ratio % is -7.85%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CC International Bhd stock overvalued right now?
CC International Bhd (XKLS:03053) has a current Sloan Ratio % of -7.85%. The stock's GF Value™ is RM0.39, compared to a current price of RM0.35 — trading 10.3% below its estimated fair value. The current Sloan Ratio % is -7.85%. CC International Bhd's overall GF Score™ is 67/100 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 CC International Bhd (XKLS:03053), the current Sloan Ratio % is -7.85% as of Dec. 2025. 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 CC International Bhd (XKLS:03053) Overvalued in 2026?
Based on GuruFocus' analysis, CC International Bhd stock appears to be undervalued.
The current stock price of RM0.35 is trading 10.3% below its estimated GF Value™ of RM0.39.
Key valuation signals for XKLS:03053:
Sloan Ratio %: -7.85%
GF Value™: RM0.39 vs. price of RM0.35 (10.3% below fair value)
No single metric tells the full story. See the XKLS:03053 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CC International Bhd is a home-grown multidisciplinary professional service provider. The company's company's reportable segments are organized based on the nature of the services provided and include; Accounting and business services outsourcing, Tax advisory and Tax consultation services, Company secretarial services, Property management services, Business consultancy, and Wealth management services. Maximum revenue for the company is generated from its Accounting and business services outsourcing segment. Geographically, it derives key revenue from Malaysia and the rest from Singapore and Australia.
67GF Score
Get the complete analysis for XKLS:03053
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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