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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.
Yakult Honsha Co's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
As of Mar. 2026, Yakult Honsha Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Yakult Honsha Co (OTCPK:YKLTY) 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, Yakult Honsha Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Yakult Honsha Co Sloan Ratio % Related Terms
Yakult Honsha Co Sloan Ratio % Historical Data
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The historical data trend for Yakult Honsha Co'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 Beverages - Non-Alcoholic subindustry, Yakult Honsha Co'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.
Yakult Honsha Co Sloan Ratio % vs Beverages - Non-Alcoholic Industry
For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, Yakult Honsha Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Yakult Honsha Co'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.
Yakult Honsha Co's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Yakult Honsha Co's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 80.265 (Jun. 2025 ) + 87.378 (Sep. 2025 ) + 109.399 (Dec. 2025 ) + 16.725 (Mar. 2026 ) = $294 Mil.
Yakult Honsha Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) = $0 Mil.
Yakult Honsha Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) = $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.
Yakult Honsha Co (YKLTY) has a Sloan Ratio % of 0.00% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Yakult Honsha Co and its competitors.
Is Yakult Honsha Co's Sloan Ratio % too high?
Yakult Honsha Co's current Sloan Ratio % is 0.00%. Overall, Yakult Honsha Co has a GF Score™ of 83/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Yakult Honsha Co's Sloan Ratio % compare to KO and PEP?
Yakult Honsha Co's Sloan Ratio % of 0.00% can be compared against companies in the Beverages - Non-Alcoholic 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 Beverages - Non-Alcoholic company?
A good Sloan Ratio % depends on the Beverages - Non-Alcoholic 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 Yakult Honsha Co and its competitors. Yakult Honsha Co's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yakult Honsha Co stock overvalued right now?
Based on GuruFocus' analysis, Yakult Honsha Co (YKLTY) is currently considered Fairly Valued. The stock's GF Value™ is $9.12, compared to a current price of $8.65 — trading 5.2% below its estimated fair value. The current Sloan Ratio % is 0.00%. Yakult Honsha Co's overall GF Score™ is 83/100 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 Yakult Honsha Co (YKLTY), the current Sloan Ratio % is 0.00% 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 Yakult Honsha Co (YKLTY) Overvalued in 2026?
Based on GuruFocus' analysis, Yakult Honsha Co stock appears to be undervalued.
The current stock price of $8.65 is trading 5.2% below its estimated GF Value™ of $9.12.
GuruFocus considers Yakult Honsha Co to be Fairly Valued.
Key valuation signals for YKLTY:
Sloan Ratio %: 0.00%
GF Value™: $9.12 vs. price of $8.65 (5.2% below fair value)
No single metric tells the full story. See the YKLTY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Yakult Honsha is a pioneer in probiotics. It launched the probiotic drink Yakult in 1935 after Minoru Shirota's discovery of Lactobacillus casei Shirota, a strain of lactic acid bacteria, which proved to be able to live in the intestines, in 1930. It operates in 40 countries across four continents, selling mainly Yakult probiotic drinks. Apart from the retail outlets, the home delivery channel, served by a team of 83,000 Yakult Ladies globally, contributes about 45% of its probiotic drink volume. Overseas markets contribute 40% of group sales and profits. Yakult has built a meaningful presence in populated emerging markets, including China, Indonesia, Mexico, and Brazil. It plans to step up expansion in the US with a new factory in Georgia, which will triple its US production capacity.
83GF Score
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