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.
Harn Len Bhd's Sloan Ratio for the quarter that ended in May. 2026 was -1.72%.
As of May. 2026, Harn Len Bhd has a Sloan Ratio of -1.72%, indicating the company is in the safe zone and there is no funny business with accruals.
Harn Len Bhd (XKLS:7501) 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 May. 2026, Harn Len Bhd has a Sloan Ratio of -1.72%, indicating the company is in the safe zone and there is no funny business with accruals.
Harn Len Bhd Sloan Ratio % Related Terms
Harn Len Bhd Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Harn Len 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:7501 vs ADM, BG, TSN: Sloan Ratio % Comparison
For the Farm Products subindustry, Harn Len 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.
Harn Len Bhd Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Harn Len Bhd's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Harn Len 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.
Harn Len Bhd's Sloan Ratio for the fiscal year that ended in May. 2026 is calculated as
Harn Len Bhd's Net Income for the trailing twelve months (TTM) ended in May. 2026 was 4.011 (Aug. 2025 ) + 14.962 (Nov. 2025 ) + 2.104 (Feb. 2026 ) + 4.599 (May. 2026 ) = RM25.7 Mil.
Harn Len Bhd's Cash Flow from Operations for the trailing twelve months (TTM) ended in May. 2026 was 13.521 (Aug. 2025 ) + 17.126 (Nov. 2025 ) + 13.431 (Feb. 2026 ) + -4.436 (May. 2026 ) = RM39.6 Mil.
Harn Len Bhd's Cash Flow from Investing for the trailing twelve months (TTM) ended in May. 2026 was 18.066 (Aug. 2025 ) + -3.537 (Nov. 2025 ) + -2.911 (Feb. 2026 ) + -16.335 (May. 2026 ) = RM-4.7 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.
Harn Len Bhd (XKLS:7501) has a Sloan Ratio % of -1.72% as of May. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Harn Len Bhd and its competitors.
Is Harn Len Bhd's Sloan Ratio % too high?
Harn Len Bhd's current Sloan Ratio % is -1.72%. Overall, Harn Len Bhd has a GF Score™ of 50/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Harn Len Bhd's Sloan Ratio % compare to ADM and BG?
Harn Len Bhd's Sloan Ratio % of -1.72% 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 Harn Len Bhd and its competitors. Harn Len Bhd's current Sloan Ratio % is -1.72%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Harn Len Bhd stock overvalued right now?
Based on GuruFocus' analysis, Harn Len Bhd (XKLS:7501) is currently considered Fairly Valued. The stock's GF Value™ is RM0.59, compared to a current price of RM0.60 — trading 0.8% above its estimated fair value. The current Sloan Ratio % is -1.72%. Harn Len Bhd's overall GF Score™ is 50/100 with 5 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 Harn Len Bhd (XKLS:7501), the current Sloan Ratio % is -1.72% as of May. 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 Harn Len Bhd (XKLS:7501) Overvalued in 2026?
Based on GuruFocus' analysis, Harn Len Bhd stock appears to be overvalued.
The current stock price of RM0.60 is trading 0.8% above its estimated GF Value™ of RM0.59.
GuruFocus considers Harn Len Bhd to be Fairly Valued.
Key valuation signals for XKLS:7501:
Sloan Ratio %: -1.72%
GF Value™: RM0.59 vs. price of RM0.60 (0.8% above fair value)
No single metric tells the full story. See the XKLS:7501 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Harn Len Corp Bhd is involved in the operation of oil palm plantations and oil milling operations. The operating segments of the company are: Plantation and Property & Others. A majority of its revenue is generated from the Plantation segment, which is engaged in the operation of oil palm estates, oil palm mills, sales and purchases of Fresh Fruit Bunches (FFB), cultivation of pineapples, sales and trading of Crude Palm Oil (CPO) and Palm Kernels (PK), and the provision of plantation development contract services. The Property and Others segment is involved in property investment in land, commercial, and industrial buildings. Other business includes the operation of a food and beverage outlet.
50GF Score
Get the complete analysis for XKLS:7501
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:7501 has been successfully added to your 
