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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.
LTKM Bhd's Sloan Ratio for the quarter that ended in Mar. 2026 was 3.75%.
As of Mar. 2026, LTKM Bhd has a Sloan Ratio of 3.75%, indicating the company is in the safe zone and there is no funny business with accruals.
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, LTKM Bhd has a Sloan Ratio of 3.75%, indicating the company is in the safe zone and there is no funny business with accruals.
LTKM Bhd Sloan Ratio % Related Terms
LTKM Bhd Sloan Ratio % Historical Data
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The historical data trend for LTKM 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:7085 vs ADM, BG, TSN: Sloan Ratio % Comparison
For the Farm Products subindustry, LTKM 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.
LTKM Bhd Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, LTKM Bhd's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where LTKM 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.
LTKM Bhd's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
LTKM Bhd's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 12.161 (Jun. 2025 ) + 8.938 (Sep. 2025 ) + 10.456 (Dec. 2025 ) + 6.719 (Mar. 2026 ) = RM38.3 Mil.
LTKM Bhd's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 19.436 (Jun. 2025 ) + 13.738 (Sep. 2025 ) + 10.242 (Dec. 2025 ) + 1.875 (Mar. 2026 ) = RM45.3 Mil.
LTKM Bhd's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -4.857 (Jun. 2025 ) + -14.231 (Sep. 2025 ) + -3.296 (Dec. 2025 ) + -1.59 (Mar. 2026 ) = RM-24.0 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.
LTKM Bhd (XKLS:7085) has a Sloan Ratio % of 3.75% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on LTKM Bhd and its competitors.
Is LTKM Bhd's Sloan Ratio % too high?
LTKM Bhd's current Sloan Ratio % is 3.75%. Overall, LTKM Bhd has a GF Score™ of 68/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does LTKM Bhd's Sloan Ratio % compare to ADM and BG?
LTKM Bhd's Sloan Ratio % of 3.75% 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 LTKM Bhd and its competitors. LTKM Bhd's current Sloan Ratio % is 3.75%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LTKM Bhd stock overvalued right now?
Based on GuruFocus' analysis, LTKM Bhd (XKLS:7085) is currently considered Fairly Valued. The stock's GF Value™ is RM1.16, compared to a current price of RM1.19 — trading 2.6% above its estimated fair value. The current Sloan Ratio % is 3.75%. LTKM Bhd's overall GF Score™ is 68/100 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 LTKM Bhd (XKLS:7085), the current Sloan Ratio % is 3.75% 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 LTKM Bhd (XKLS:7085) Overvalued in 2026?
Based on GuruFocus' analysis, LTKM Bhd stock appears to be overvalued.
The current stock price of RM1.19 is trading 2.6% above its estimated GF Value™ of RM1.16.
GuruFocus considers LTKM Bhd to be Fairly Valued.
Key valuation signals for XKLS:7085:
Sloan Ratio %: 3.75%
GF Value™: RM1.16 vs. price of RM1.19 (2.6% above fair value)
No single metric tells the full story. See the XKLS:7085 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
LTKM Bhd is engaged in investment holding and provision of management services. The business operates in segments that include the Production and Sale of Poultry and Related Products; which produces and sells chicken eggs, chickens, and organic fertilizers, Extraction and Sale of Sand; which mines and sells sand, Investment Holding; which invests in quoted and unquoted securities, and Property Development; which develops residential and commercial properties. The Production and Sale of Poultry and Related Products segment generates maximum revenue for the company. The organization caters only to the Malaysian market.
68GF Score
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