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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.
Lotus KFM Bhd's Sloan Ratio for the quarter that ended in Mar. 2026 was 1.27%.
As of Mar. 2026, Lotus KFM Bhd has a Sloan Ratio of 1.27%, indicating the company is in the safe zone and there is no funny business with accruals.
Lotus KFM Bhd (XKLS:8303) 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, Lotus KFM Bhd has a Sloan Ratio of 1.27%, indicating the company is in the safe zone and there is no funny business with accruals.
Lotus KFM Bhd Sloan Ratio % Related Terms
Lotus KFM Bhd Sloan Ratio % Historical Data
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The historical data trend for Lotus KFM 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, Lotus KFM 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.
Lotus KFM Bhd Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Lotus KFM Bhd's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Lotus KFM 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.
Lotus KFM Bhd's Sloan Ratio for the fiscal year that ended in Sep. 2025 is calculated as
Lotus KFM Bhd's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 0.081 (Jun. 2025 ) + 0.181 (Sep. 2025 ) + 1.183 (Dec. 2025 ) + 0.452 (Mar. 2026 ) = RM1.90 Mil.
Lotus KFM Bhd's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 2.722 (Jun. 2025 ) + -3.956 (Sep. 2025 ) + 0.568 (Dec. 2025 ) + 0.859 (Mar. 2026 ) = RM0.19 Mil.
Lotus KFM Bhd's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -0.162 (Jun. 2025 ) + -0.138 (Sep. 2025 ) + 0.3 (Dec. 2025 ) + 0.025 (Mar. 2026 ) = RM0.03 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.
Lotus KFM Bhd (XKLS:8303) has a Sloan Ratio % of 1.27% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Lotus KFM Bhd and its competitors.
Is Lotus KFM Bhd's Sloan Ratio % too high?
Lotus KFM Bhd's current Sloan Ratio % is 1.27%.
How does Lotus KFM Bhd's Sloan Ratio % compare to KHC and GIS?
Lotus KFM Bhd's Sloan Ratio % of 1.27% 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 Lotus KFM Bhd and its competitors. Lotus KFM Bhd's current Sloan Ratio % is 1.27%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lotus KFM Bhd stock overvalued right now?
Based on GuruFocus' analysis, Lotus KFM Bhd (XKLS:8303) is currently considered Possible Value Trap. The stock's GF Value™ is RM0.14, compared to a current price of RM0.09 — trading 35.7% below its estimated fair value. The current Sloan Ratio % is 1.27%. 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 Lotus KFM Bhd (XKLS:8303), the current Sloan Ratio % is 1.27% 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.
Lotus KFM Bhd is engaged in flour milling and trading in its related products. The two main sources of revenue comprise Wheat Flour and Trading of Tapioca Flour and Cornflour. Some of its Pre-Mix products are Easimix Golden Sponge, Easimix Butter, Easimix Potato, Golden Sponge Mix, and Easimix Light Wholemeal. Its Business segments include: Flour milling and trading segment, which includes Flour milling and trading Flour milling and trading of flour, starch and chemical; and Plantation segment, which includes Investment holding and plantation activities. The company derives maximum revenue from Flour milling and trading segment.
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