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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.
Farm Fresh Bhd's Sloan Ratio for the quarter that ended in Mar. 2026 was 15.80%.
As of Mar. 2026, Farm Fresh Bhd has a Sloan Ratio of 15.80%, indicating there is a warning stage of accrual build up.
Farm Fresh Bhd (XKLS:5306) 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, Farm Fresh Bhd has a Sloan Ratio of 15.80%, indicating there is a warning stage of accrual build up.
Farm Fresh Bhd Sloan Ratio % Related Terms
Farm Fresh Bhd Sloan Ratio % Historical Data
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The historical data trend for Farm Fresh 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 Packaged Foods subindustry, Farm Fresh 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.
Farm Fresh Bhd Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Farm Fresh Bhd's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Farm Fresh 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.
Farm Fresh Bhd's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Farm Fresh Bhd's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 32.799 (Jun. 2025 ) + 36.666 (Sep. 2025 ) + 32.244 (Dec. 2025 ) + 27.904 (Mar. 2026 ) = RM130 Mil.
Farm Fresh Bhd's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 33.442 (Jun. 2025 ) + 49.756 (Sep. 2025 ) + 27.271 (Dec. 2025 ) + 13.29 (Mar. 2026 ) = RM124 Mil.
Farm Fresh Bhd's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -11.123 (Jun. 2025 ) + -36.756 (Sep. 2025 ) + -123.869 (Dec. 2025 ) + -116.972 (Mar. 2026 ) = RM-289 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.
Farm Fresh Bhd (XKLS:5306) has a Sloan Ratio % of 15.80% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Farm Fresh Bhd and its competitors.
Is Farm Fresh Bhd's Sloan Ratio % too high?
Farm Fresh Bhd's current Sloan Ratio % is 15.80%. Overall, Farm Fresh Bhd has a GF Score™ of 88/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Farm Fresh Bhd's Sloan Ratio % compare to KHC and GIS?
Farm Fresh Bhd's Sloan Ratio % of 15.80% can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Sloan Ratio % depends on the Consumer Packaged Goods 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 Farm Fresh Bhd and its competitors. Farm Fresh Bhd's current Sloan Ratio % is 15.80%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Farm Fresh Bhd stock overvalued right now?
Based on GuruFocus' analysis, Farm Fresh Bhd (XKLS:5306) is currently considered Fairly Valued. The stock's GF Value™ is RM2.26, compared to a current price of RM2.20 — trading 2.7% below its estimated fair value. The current Sloan Ratio % is 15.80%. Farm Fresh Bhd's overall GF Score™ is 88/100 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 Farm Fresh Bhd (XKLS:5306), the current Sloan Ratio % is 15.80% 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 Farm Fresh Bhd (XKLS:5306) Overvalued in 2026?
Based on GuruFocus' analysis, Farm Fresh Bhd stock appears to be undervalued.
The current stock price of RM2.20 is trading 2.7% below its estimated GF Value™ of RM2.26.
GuruFocus considers Farm Fresh Bhd to be Fairly Valued.
Key valuation signals for XKLS:5306:
Sloan Ratio %: 15.80%
GF Value™: RM2.26 vs. price of RM2.20 (2.7% below fair value)
No single metric tells the full story. See the XKLS:5306 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Farm Fresh Bhd is engaged in investment holding, rearing of dairy cows, and the production, marketing, and sale of cow's milk and plant-based related products. The company's product portfolio comprises yogurt, plant-based milk, goat's milk, fresh milk, flavoured milk, yogurt drinks, etc. Its reportable segments are Malaysia's operation and Australia's operation. The majority of the company's revenue is generated from Malaysia's operation segment, which includes the rearing of dairy cows and goats; and production, marketing, and sale of cows' and goat's milk, yogurt, plant-based ice cream, and a range of other products; and agrotourism. Geographically, the company generates maximum revenue from Malaysia, and the rest from Australia, Singapore, and other regions.
88GF Score
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