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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.
Country View Bhd's Sloan Ratio for the quarter that ended in May. 2026 was -16.96%.
As of May. 2026, Country View Bhd has a Sloan Ratio of -16.96%, indicating there is a warning stage of accrual build up.
Country View Bhd (XKLS:5049) 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, Country View Bhd has a Sloan Ratio of -16.96%, indicating there is a warning stage of accrual build up.
Country View Bhd Sloan Ratio % Related Terms
Country View Bhd Sloan Ratio % Historical Data
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The historical data trend for Country View 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.
Country View Bhd Sloan Ratio % Competitor Comparison
For the Real Estate - Development subindustry, Country View 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.
Country View Bhd Sloan Ratio % vs Real Estate Industry
For the Real Estate industry and Real Estate sector, Country View Bhd's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Country View 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.
Country View Bhd's Sloan Ratio for the fiscal year that ended in Nov. 2025 is calculated as
Country View Bhd's Net Income for the trailing twelve months (TTM) ended in May. 2026 was 15.066 (Aug. 2025 ) + 18.784 (Nov. 2025 ) + 20.344 (Feb. 2026 ) + 21.103 (May. 2026 ) = RM75.3 Mil.
Country View Bhd's Cash Flow from Operations for the trailing twelve months (TTM) ended in May. 2026 was 27.039 (Aug. 2025 ) + 36.218 (Nov. 2025 ) + 37.625 (Feb. 2026 ) + 84.728 (May. 2026 ) = RM185.6 Mil.
Country View Bhd's Cash Flow from Investing for the trailing twelve months (TTM) ended in May. 2026 was -0.18 (Aug. 2025 ) + -0.094 (Nov. 2025 ) + -0.039 (Feb. 2026 ) + -0.613 (May. 2026 ) = RM-0.9 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.
Country View Bhd (XKLS:5049) has a Sloan Ratio % of -16.96% as of May. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Country View Bhd and its competitors.
Is Country View Bhd's Sloan Ratio % too high?
Country View Bhd's current Sloan Ratio % is -16.96%. Overall, Country View Bhd has a GF Score™ of 82/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Country View Bhd's Sloan Ratio % compare to competitors?
Country View Bhd's Sloan Ratio % of -16.96% 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 Country View Bhd and its competitors. Country View Bhd's current Sloan Ratio % is -16.96%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Country View Bhd stock overvalued right now?
Based on GuruFocus' analysis, Country View Bhd (XKLS:5049) is currently considered Modestly Undervalued. The stock's GF Value™ is RM3.45, compared to a current price of RM3.12 — trading 9.6% below its estimated fair value. The current Sloan Ratio % is -16.96%. Country View Bhd's overall GF Score™ is 82/100 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 Country View Bhd (XKLS:5049), the current Sloan Ratio % is -16.96% 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 Country View Bhd (XKLS:5049) Overvalued in 2026?
Based on GuruFocus' analysis, Country View Bhd stock appears to be undervalued.
The current stock price of RM3.12 is trading 9.6% below its estimated GF Value™ of RM3.45.
GuruFocus considers Country View Bhd to be Modestly Undervalued.
Key valuation signals for XKLS:5049:
Sloan Ratio %: -16.96%
GF Value™: RM3.45 vs. price of RM3.12 (9.6% below fair value)
No single metric tells the full story. See the XKLS:5049 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
AddressNo. 12, Jalan Ngee Heng, Mail Box 261, Menara Landmark, Unit 26-01, Level 26, Ibrahim International Business District, Johor Bahru, JHR, MYS, 80888
Country View Bhd is a company that operates in the real estate sector. The principal activities of the company are property development, investment holding and property investment. The company's business segments are as follows: (a) Property development - Development of residential and commercial properties. (b) Investment holding - Investing in subsidiaries which are long term in nature. (c) Others. The majority of revenue is derived from the Property development segment. The company operates predominantly in Malaysia.
82GF Score
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