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.
ABM Fujiya Bhd's Sloan Ratio for the quarter that ended in Mar. 2026 was 2.42%.
As of Mar. 2026, ABM Fujiya Bhd has a Sloan Ratio of 2.42%, indicating the company is in the safe zone and there is no funny business with accruals.
ABM Fujiya Bhd (XKLS:5198) 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, ABM Fujiya Bhd has a Sloan Ratio of 2.42%, indicating the company is in the safe zone and there is no funny business with accruals.
ABM Fujiya Bhd Sloan Ratio % Related Terms
ABM Fujiya Bhd Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for ABM Fujiya 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:5198 vs ORLY, AZO, GPC: Sloan Ratio % Comparison
For the Auto Parts subindustry, ABM Fujiya 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.
ABM Fujiya Bhd Sloan Ratio % vs Vehicles & Parts Industry
For the Vehicles & Parts industry and Consumer Cyclical sector, ABM Fujiya Bhd's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where ABM Fujiya 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.
ABM Fujiya Bhd's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
ABM Fujiya Bhd's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -3.653 (Jun. 2025 ) + -1.53 (Sep. 2025 ) + 3.008 (Dec. 2025 ) + 0.285 (Mar. 2026 ) = RM-1.9 Mil.
ABM Fujiya Bhd's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -14.386 (Jun. 2025 ) + 9.073 (Sep. 2025 ) + 3.035 (Dec. 2025 ) + -2.762 (Mar. 2026 ) = RM-5.0 Mil.
ABM Fujiya Bhd's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -6.957 (Jun. 2025 ) + -3.179 (Sep. 2025 ) + 0.215 (Dec. 2025 ) + -0.126 (Mar. 2026 ) = RM-10.0 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.
ABM Fujiya Bhd (XKLS:5198) has a Sloan Ratio % of 2.42% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on ABM Fujiya Bhd and its competitors.
Is ABM Fujiya Bhd's Sloan Ratio % too high?
ABM Fujiya Bhd's current Sloan Ratio % is 2.42%. Overall, ABM Fujiya Bhd has a GF Score™ of 39/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ABM Fujiya Bhd's Sloan Ratio % compare to ORLY and AZO?
ABM Fujiya Bhd's Sloan Ratio % of 2.42% can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Sloan Ratio % depends on the Vehicles & Parts 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 ABM Fujiya Bhd and its competitors. ABM Fujiya Bhd's current Sloan Ratio % is 2.42%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ABM Fujiya Bhd stock overvalued right now?
Based on GuruFocus' analysis, ABM Fujiya Bhd (XKLS:5198) is currently considered Modestly Undervalued. The stock's GF Value™ is RM0.30, compared to a current price of RM0.23 — trading 25% below its estimated fair value. The current Sloan Ratio % is 2.42%. ABM Fujiya Bhd's overall GF Score™ is 39/100 with 9 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 ABM Fujiya Bhd (XKLS:5198), the current Sloan Ratio % is 2.42% 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 ABM Fujiya Bhd (XKLS:5198) Overvalued in 2026?
Based on GuruFocus' analysis, ABM Fujiya Bhd stock appears to be undervalued.
The current stock price of RM0.23 is trading 25% below its estimated GF Value™ of RM0.30.
GuruFocus considers ABM Fujiya Bhd to be Modestly Undervalued.
Key valuation signals for XKLS:5198:
Sloan Ratio %: 2.42%
GF Value™: RM0.30 vs. price of RM0.23 (25% below fair value)
No single metric tells the full story. See the XKLS:5198 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ABM Fujiya Bhd is engaged in investment holding activities. The company, through its subsidiaries, is involved in the manufacturing of automotive batteries and other batteries. In addition, it is also engaged in the dealing and retailing of automotive batteries and lubricants. The company is organized into two reportable segments, Manufacturing and Marketing. The manufacturing segment, which is the key revenue driver, includes the manufacturing and distribution of batteries, and the Marketing segment includes the marketing and retailing of batteries and lubricants. Its primary geographic markets are Malaysia, the United Arab Emirates, Myanmar, Singapore, Australia, and others. Malaysia contributes the majority of the total revenue.
39GF Score
Get the complete analysis for XKLS:5198
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:5198 has been successfully added to your 
