Esys Holdings Bhd (XKLS:03073) Sloan Ratio %: 11.33% (As of Dec. 2025)

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What is Esys Holdings Bhd Sloan Ratio %?

Esys Holdings Bhd XKLS:03073 Sloan Ratio % is 11.33% as of Dec. 2025.

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.

Esys Holdings Bhd's Sloan Ratio for the quarter that ended in Dec. 2025 was 11.33%.

As of Dec. 2025, Esys Holdings Bhd has a Sloan Ratio of 11.33%, indicating there is a warning stage of accrual build up.

Esys Holdings Bhd  (XKLS:03073) 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.

According to How to Beat the Market with the Sloan Ratio:

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, Esys Holdings Bhd has a Sloan Ratio of 11.33%, indicating there is a warning stage of accrual build up.

Esys Holdings Bhd Sloan Ratio % Related Terms

Esys Holdings Bhd Sloan Ratio % Historical Data

* Premium members only.

The historical data trend for Esys Holdings 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.

Esys Holdings Bhd Sloan Ratio % Chart

Esys Holdings Bhd Annual Data
Trend Dec24 Dec25
Sloan Ratio %
38.54 11.33

Esys Holdings Bhd Semi-Annual Data
Dec24 Dec25
Sloan Ratio % 0.00 11.33

Esys Holdings Bhd Sloan Ratio % Competitor Comparison

For the Real Estate - Development subindustry, Esys Holdings 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.

Esys Holdings Bhd Sloan Ratio % vs Real Estate Industry

For the Real Estate industry and Real Estate sector, Esys Holdings Bhd's Sloan Ratio % distribution charts can be found below:

* The bar in red indicates where Esys Holdings Bhd's Sloan Ratio % falls into.


Esys Holdings 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.

Esys Holdings Bhd's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Sloan Ratio=(Net Income (A: Dec. 2025 )-Cash Flow from Operations (A: Dec. 2025 )
-Cash Flow from Investing (A: Dec. 2025 ))/Total Assets (A: Dec. 2025 )
=(2.743--0.008
-0.842)/16.846
=11.33%

Esys Holdings Bhd's Sloan Ratio for the quarter that ended in Dec. 2025 is calculated as

Sloan Ratio=(Net Income (TTM)-Cash Flow from Operations (TTM))
-Cash Flow from Investing (TTM))/Total Assets (Q: Dec. 2025 )
=(-
-)/
=%

Esys Holdings Bhd does not have enough years/quarters to calculate the Net Income, Cash Flow from Investing, and Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025.

* 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.

Frequently Asked Questions Learn more about Sloan Ratio % →
What does a Sloan Ratio % of 11.33% mean?
Esys Holdings Bhd (XKLS:03073) has a Sloan Ratio % of 11.33% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Esys Holdings Bhd and its competitors.
Is Esys Holdings Bhd's Sloan Ratio % too high?
Esys Holdings Bhd's current Sloan Ratio % is 11.33%.
How does Esys Holdings Bhd's Sloan Ratio % compare to competitors?
Esys Holdings Bhd's Sloan Ratio % of 11.33% can be compared against companies in the Real Estate 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 Real Estate company?
A good Sloan Ratio % depends on the Real Estate 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 Esys Holdings Bhd and its competitors. Esys Holdings Bhd's current Sloan Ratio % is 11.33%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Esys Holdings Bhd stock overvalued right now?
Esys Holdings Bhd (XKLS:03073) has a current Sloan Ratio % of 11.33%. The current Sloan Ratio % is 11.33%. 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 Esys Holdings Bhd (XKLS:03073), the current Sloan Ratio % is 11.33% 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.

Esys Holdings Bhd Business Description

Address No. 1-1, Jalan BRP 1A, Taman Bukit Rambai Putra, Melaka, MLA, MYS, 75260
Esys Holdings Bhd is an investment holding company. Through its subsidiary, the company is principally involved in building construction works. It focuses on construction works for property development projects, and offers comprehensive building construction services across various stages of building construction projects. The company's business activities include building construction, interior and exterior architecture work, and property investment. It derived the majority of revenue from the designing and building of Residential and Non-residential buildings.