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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.
As of Mar. 2026, Cuckoo International (MAL) Bhd has a Sloan Ratio of 1.49%, indicating the company is in the safe zone and there is no funny business with accruals.
Cuckoo International (MAL) Bhd (XKLS:5336) 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, Cuckoo International (MAL) Bhd has a Sloan Ratio of 1.49%, indicating the company is in the safe zone and there is no funny business with accruals.
Cuckoo International (MAL) Bhd Sloan Ratio % Related Terms
Cuckoo International (MAL) Bhd Sloan Ratio % Historical Data
* 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.
Cuckoo International (MAL) Bhd Sloan Ratio % Chart
XKLS:5336 vs SN, SGI, MHK: Sloan Ratio % Comparison
For the Furnishings, Fixtures & Appliances subindustry, Cuckoo International (MAL) 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.
Cuckoo International (MAL) Bhd Sloan Ratio % vs Furnishings, Fixtures & Appliances Industry
For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Cuckoo International (MAL) Bhd's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Cuckoo International (MAL) Bhd's Sloan Ratio % falls into.
Cuckoo International (MAL) 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.
Cuckoo International (MAL) Bhd's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 27.345 (Jun. 2025 ) + 13.511 (Sep. 2025 ) + 36.188 (Dec. 2025 ) + 25.03 (Mar. 2026 ) = RM102 Mil.
Cuckoo International (MAL) Bhd's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 62.047 (Jun. 2025 ) + -45.532 (Sep. 2025 ) + 33.323 (Dec. 2025 ) + 30.176 (Mar. 2026 ) = RM80 Mil.
Cuckoo International (MAL) Bhd's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -0.402 (Jun. 2025 ) + -0.245 (Sep. 2025 ) + -0.014 (Dec. 2025 ) + -1.295 (Mar. 2026 ) = RM-2 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.
Cuckoo International (MAL) Bhd (XKLS:5336) has a Sloan Ratio % of 1.49% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Cuckoo International (MAL) Bhd and its competitors.
Is Cuckoo International (MAL) Bhd's Sloan Ratio % too high?
Cuckoo International (MAL) Bhd's current Sloan Ratio % is 1.49%. Overall, Cuckoo International (MAL) Bhd has a GF Score™ of 18/100, reflecting its overall financial health beyond just this single metric.
How does Cuckoo International (MAL) Bhd's Sloan Ratio % compare to SN and SGI?
Cuckoo International (MAL) Bhd's Sloan Ratio % of 1.49% can be compared against companies in the Furnishings, Fixtures & Appliances 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 Furnishings, Fixtures & Appliances company?
A good Sloan Ratio % depends on the Furnishings, Fixtures & Appliances 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 Cuckoo International (MAL) Bhd and its competitors. Cuckoo International (MAL) Bhd's current Sloan Ratio % is 1.49%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cuckoo International (MAL) Bhd stock overvalued right now?
Cuckoo International (MAL) Bhd (XKLS:5336) has a current Sloan Ratio % of 1.49%. The current Sloan Ratio % is 1.49%. Cuckoo International (MAL) Bhd's overall GF Score™ is 18/100 with 3 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 Cuckoo International (MAL) Bhd (XKLS:5336), the current Sloan Ratio % is 1.49% 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.
Cuckoo International (MAL) Bhd is principally involved in the trading and rental of home appliances, mattresses and furniture, the trading of beauty care products, provision of home care services, and investment holding activities. The company has two reportable segments CUCKOO-Branded products Includes trading and rental of water purifiers, air purifiers, rice cookers, kitchen appliances, washers, treadmills and massage sofas; and CUCKOO Co-Created products Includes trading and rental of mattresses, bed frames, air-conditioners, massage chairs, smartphones, refrigerators, smart TVs, air dressers and washing machines of which company generates majority of revenue from CUCKOO-Branded products. The business activities of the Group are predominantly located in Malaysia.
18GF Score
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