Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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.
Samchem Holdings Bhd's Sloan Ratio for the quarter that ended in Mar. 2026 was -4.40%.
As of Mar. 2026, Samchem Holdings Bhd has a Sloan Ratio of -4.40%, indicating the company is in the safe zone and there is no funny business with accruals.
Samchem Holdings Bhd (XKLS:5147) 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 Mar. 2026, Samchem Holdings Bhd has a Sloan Ratio of -4.40%, indicating the company is in the safe zone and there is no funny business with accruals.
Samchem Holdings Bhd Sloan Ratio % Related Terms
Samchem Holdings Bhd Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Samchem 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.
For the Chemicals subindustry, Samchem 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.
Samchem Holdings Bhd Sloan Ratio % vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, Samchem Holdings Bhd's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Samchem Holdings 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.
Samchem Holdings Bhd's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Samchem Holdings Bhd's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 5.023 (Jun. 2025 ) + 4.53 (Sep. 2025 ) + 3.968 (Dec. 2025 ) + 12.674 (Mar. 2026 ) = RM26 Mil.
Samchem Holdings Bhd's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 40.926 (Jun. 2025 ) + 18.86 (Sep. 2025 ) + 37.004 (Dec. 2025 ) + -46.025 (Mar. 2026 ) = RM51 Mil.
Samchem Holdings Bhd's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -0.023 (Jun. 2025 ) + -0.873 (Sep. 2025 ) + 5.057 (Dec. 2025 ) + -2.462 (Mar. 2026 ) = RM2 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.
Samchem Holdings Bhd (XKLS:5147) has a Sloan Ratio % of -4.40% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Samchem Holdings Bhd and its competitors.
Is Samchem Holdings Bhd's Sloan Ratio % too high?
Samchem Holdings Bhd's current Sloan Ratio % is -4.40%. Overall, Samchem Holdings Bhd has a GF Score™ of 38/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Samchem Holdings Bhd's Sloan Ratio % compare to DOW?
Samchem Holdings Bhd's Sloan Ratio % of -4.40% can be compared against companies in the Chemicals 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 Chemicals company?
A good Sloan Ratio % depends on the Chemicals 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 Samchem Holdings Bhd and its competitors. Samchem Holdings Bhd's current Sloan Ratio % is -4.40%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Samchem Holdings Bhd stock overvalued right now?
Based on GuruFocus' analysis, Samchem Holdings Bhd (XKLS:5147) is currently considered Modestly Overvalued. The stock's GF Value™ is RM0.44, compared to a current price of RM0.53 — trading 19.3% above its estimated fair value. The current Sloan Ratio % is -4.40%. Samchem Holdings Bhd's overall GF Score™ is 38/100 with 4 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 Samchem Holdings Bhd (XKLS:5147), the current Sloan Ratio % is -4.40% as of Mar. 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 Samchem Holdings Bhd (XKLS:5147) Overvalued in 2026?
Based on GuruFocus' analysis, Samchem Holdings Bhd stock appears to be overvalued.
The current stock price of RM0.53 is trading 19.3% above its estimated GF Value™ of RM0.44.
GuruFocus considers Samchem Holdings Bhd to be Modestly Overvalued.
Key valuation signals for XKLS:5147:
Sloan Ratio %: -4.40%
GF Value™: RM0.44 vs. price of RM0.53 (19.3% above fair value)
No single metric tells the full story. See the XKLS:5147 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Samchem Holdings Bhd is an industrial chemical distributor in Malaysia and South East Asia. The company engages in distribution of chemicals that are used in various industries including automotive, manufacturing, paint and coating, foaming, agriculture, household (detergents, stain removers, and multi-purpose cleaners), construction, oil & gas and even in personal care & grooming (deodorant, mouthwash, shampoo, hair gel, toothpaste, cosmetics, and nail polish). The group reports the segments as Malaysia, Republic of Indonesia, Socialist Republic of Vietnam and Republic of Singapore. The majority of the revenue is derived from Malaysia.
38GF Score
Get the complete analysis for XKLS:5147
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
XKLS:5147 has been successfully added to your 
