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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.
Yancoal Australia's Sloan Ratio for the quarter that ended in Dec. 2025 was -0.61%.
As of Dec. 2025, Yancoal Australia has a Sloan Ratio of -0.61%, indicating the company is in the safe zone and there is no funny business with accruals.
Yancoal Australia (OTCPK:YACAF) 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 Dec. 2025, Yancoal Australia has a Sloan Ratio of -0.61%, indicating the company is in the safe zone and there is no funny business with accruals.
Yancoal Australia Sloan Ratio % Related Terms
Yancoal Australia Sloan Ratio % Historical Data
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The historical data trend for Yancoal Australia'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.
Yancoal Australia Sloan Ratio % Competitor Comparison
For the Thermal Coal subindustry, Yancoal Australia'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.
Yancoal Australia Sloan Ratio % vs Other Energy Sources Industry
For the Other Energy Sources industry and Energy sector, Yancoal Australia's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Yancoal Australia'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.
Yancoal Australia's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Yancoal Australia's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 106.12 (Jun. 2025 ) + 184.053 (Dec. 2025 ) = $290 Mil.
Yancoal Australia's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 307.943 (Jun. 2025 ) + 520.93 (Dec. 2025 ) = $829 Mil.
Yancoal Australia's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -260.417 (Jun. 2025 ) + -228.571 (Dec. 2025 ) = $-489 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.
Yancoal Australia (YACAF) has a Sloan Ratio % of -0.61% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Yancoal Australia and its competitors.
Is Yancoal Australia's Sloan Ratio % too high?
Yancoal Australia's current Sloan Ratio % is -0.61%. Overall, Yancoal Australia has a GF Score™ of 72/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Yancoal Australia's Sloan Ratio % compare to competitors?
Yancoal Australia's Sloan Ratio % of -0.61% can be compared against companies in the Other Energy Sources 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 an Other Energy Sources company?
A good Sloan Ratio % depends on the Other Energy Sources 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 Yancoal Australia and its competitors. Yancoal Australia's current Sloan Ratio % is -0.61%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yancoal Australia stock overvalued right now?
Based on GuruFocus' analysis, Yancoal Australia (YACAF) is currently considered Modestly Overvalued. The stock's GF Value™ is $3.44, compared to a current price of $4.30 — trading 25% above its estimated fair value. The current Sloan Ratio % is -0.61%. Yancoal Australia's overall GF Score™ is 72/100 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 Yancoal Australia (YACAF), the current Sloan Ratio % is -0.61% as of Dec. 2025. 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 Yancoal Australia (YACAF) Overvalued in 2026?
Based on GuruFocus' analysis, Yancoal Australia stock appears to be overvalued.
The current stock price of $4.30 is trading 25% above its estimated GF Value™ of $3.44.
GuruFocus considers Yancoal Australia to be Modestly Overvalued.
Key valuation signals for YACAF:
Sloan Ratio %: -0.61%
GF Value™: $3.44 vs. price of $4.30 (25% above fair value)
No single metric tells the full story. See the YACAF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Yancoal Australia Ltd is involved in identifying, developing, and operating coal-related projects in Australia. It has a diversified product mix of metallurgical and thermal coal mines in New South Wales and Queensland. The company generates maximum revenue from the New South Wales segment. It operates coal mines in the Hunter Valley, Moolarben, Mount Thorley Warkworth, Ashton and Stratford Duralie, Yarrabee and Middlemoun. The company's geographical markets include Japan, Singapore, China, South Korea, Taiwan, Vietnam, Thailand, and other countries.
72GF Score
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