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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.
LB Aluminium Bhd's Sloan Ratio for the quarter that ended in Apr. 2026 was -1.77%.
As of Apr. 2026, LB Aluminium Bhd has a Sloan Ratio of -1.77%, indicating the company is in the safe zone and there is no funny business with accruals.
LB Aluminium Bhd (XKLS:9326) 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 Apr. 2026, LB Aluminium Bhd has a Sloan Ratio of -1.77%, indicating the company is in the safe zone and there is no funny business with accruals.
LB Aluminium Bhd Sloan Ratio % Related Terms
LB Aluminium Bhd Sloan Ratio % Historical Data
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The historical data trend for LB Aluminium 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:9326 vs AA, CENX, CSTM: Sloan Ratio % Comparison
For the Aluminum subindustry, LB Aluminium 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.
LB Aluminium Bhd Sloan Ratio % vs Metals & Mining Industry
For the Metals & Mining industry and Basic Materials sector, LB Aluminium Bhd's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where LB Aluminium 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.
LB Aluminium Bhd's Sloan Ratio for the fiscal year that ended in Apr. 2026 is calculated as
LB Aluminium Bhd's Net Income for the trailing twelve months (TTM) ended in Apr. 2026 was 11.602 (Jul. 2025 ) + 22.03 (Oct. 2025 ) + 19.952 (Jan. 2026 ) + 1.882 (Apr. 2026 ) = RM55 Mil.
LB Aluminium Bhd's Cash Flow from Operations for the trailing twelve months (TTM) ended in Apr. 2026 was -3.513 (Jul. 2025 ) + -7.304 (Oct. 2025 ) + 128.343 (Jan. 2026 ) + -26.428 (Apr. 2026 ) = RM91 Mil.
LB Aluminium Bhd's Cash Flow from Investing for the trailing twelve months (TTM) ended in Apr. 2026 was 3.709 (Jul. 2025 ) + -22.875 (Oct. 2025 ) + -2.111 (Jan. 2026 ) + 4.28 (Apr. 2026 ) = RM-17 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.
LB Aluminium Bhd (XKLS:9326) has a Sloan Ratio % of -1.77% as of Apr. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on LB Aluminium Bhd and its competitors.
Is LB Aluminium Bhd's Sloan Ratio % too high?
LB Aluminium Bhd's current Sloan Ratio % is -1.77%. Overall, LB Aluminium Bhd has a GF Score™ of 64/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does LB Aluminium Bhd's Sloan Ratio % compare to AA and CENX?
LB Aluminium Bhd's Sloan Ratio % of -1.77% can be compared against companies in the Metals & Mining 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 Metals & Mining company?
A good Sloan Ratio % depends on the Metals & Mining 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 LB Aluminium Bhd and its competitors. LB Aluminium Bhd's current Sloan Ratio % is -1.77%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LB Aluminium Bhd stock overvalued right now?
Based on GuruFocus' analysis, LB Aluminium Bhd (XKLS:9326) is currently considered Fairly Valued. The stock's GF Value™ is RM0.51, compared to a current price of RM0.47 — trading 7.8% below its estimated fair value. The current Sloan Ratio % is -1.77%. LB Aluminium Bhd's overall GF Score™ is 64/100 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 LB Aluminium Bhd (XKLS:9326), the current Sloan Ratio % is -1.77% as of Apr. 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 LB Aluminium Bhd (XKLS:9326) Overvalued in 2026?
Based on GuruFocus' analysis, LB Aluminium Bhd stock appears to be undervalued.
The current stock price of RM0.47 is trading 7.8% below its estimated GF Value™ of RM0.51.
GuruFocus considers LB Aluminium Bhd to be Fairly Valued.
Key valuation signals for XKLS:9326:
Sloan Ratio %: -1.77%
GF Value™: RM0.51 vs. price of RM0.47 (7.8% below fair value)
No single metric tells the full story. See the XKLS:9326 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
LB Aluminium Bhd is engaged in the business of manufacturing, marketing, and trading aluminium extrusions. The company reports in two segments: aluminium and property development. Their product acts as a raw material for transport, construction, consumer goods, packaging, as well as electrical engineering due to its lightweight, excellent conductor of electricity, and durability in nature. Some of its products and services include aluminium extrusion, aluminium sheets/coils, fittings and accessories, extrusion presses, and anodising. Its geographical segments include Malaysia, Singapore, North America, and Others.
64GF Score
Get the complete analysis for XKLS:9326
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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