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.
Zhixin Group Holding's Sloan Ratio for the quarter that ended in Dec. 2025 was 5.62%.
As of Dec. 2025, Zhixin Group Holding has a Sloan Ratio of 5.62%, indicating the company is in the safe zone and there is no funny business with accruals.
Zhixin Group Holding (OTCPK:ZHIXF) 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, Zhixin Group Holding has a Sloan Ratio of 5.62%, indicating the company is in the safe zone and there is no funny business with accruals.
Zhixin Group Holding Sloan Ratio % Related Terms
Zhixin Group Holding Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Zhixin Group Holding'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 Building Materials subindustry, Zhixin Group Holding'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.
Zhixin Group Holding Sloan Ratio % vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Zhixin Group Holding's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Zhixin Group Holding'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.
Zhixin Group Holding'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.
Zhixin Group Holding's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -6.833 (Jun. 2025 ) + -1.345 (Dec. 2025 ) = $-8.18 Mil.
Zhixin Group Holding's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 1.151 (Jun. 2025 ) + 8.683 (Dec. 2025 ) = $9.83 Mil.
Zhixin Group Holding's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -9.819 (Jun. 2025 ) + -18.48 (Dec. 2025 ) = $-28.30 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.
Zhixin Group Holding (ZHIXF) has a Sloan Ratio % of 5.62% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Zhixin Group Holding and its competitors.
Is Zhixin Group Holding's Sloan Ratio % too high?
Zhixin Group Holding's current Sloan Ratio % is 5.62%. Overall, Zhixin Group Holding has a GF Score™ of 50/100, reflecting its overall financial health beyond just this single metric.
How does Zhixin Group Holding's Sloan Ratio % compare to CRH and VMC?
Zhixin Group Holding's Sloan Ratio % of 5.62% can be compared against companies in the Building Materials 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 Building Materials company?
A good Sloan Ratio % depends on the Building Materials 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 Zhixin Group Holding and its competitors. Zhixin Group Holding's current Sloan Ratio % is 5.62%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Zhixin Group Holding stock overvalued right now?
Zhixin Group Holding (ZHIXF) has a current Sloan Ratio % of 5.62%. The stock's GF Value™ is $0.04, compared to a current price of $0.03 — trading 34% below its estimated fair value. The current Sloan Ratio % is 5.62%. Zhixin Group Holding's overall GF Score™ is 50/100 with 6 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 Zhixin Group Holding (ZHIXF), the current Sloan Ratio % is 5.62% 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 Zhixin Group Holding (ZHIXF) Overvalued in 2026?
Based on GuruFocus' analysis, Zhixin Group Holding stock appears to be undervalued.
The current stock price of $0.03 is trading 34% below its estimated GF Value™ of $0.04.
Key valuation signals for ZHIXF:
Sloan Ratio %: 5.62%
GF Value™: $0.04 vs. price of $0.03 (34% below fair value)
No single metric tells the full story. See the ZHIXF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Zhixin Group Holding Ltd is engaged in the manufacturing and sale of ready-mixed concrete and precast concrete components in Xiamen city of Fujian province, and the manufacturing and sale of eco-friendly bricks and the recycling of iron ore tailings in Changjiang county of Hainan province, the People's Republic of China. Its segments include Ready-mixed concrete - manufacturing and sale of ready-mixed concrete in Xiamen; Precast concrete components - manufacturing and sale of precast concrete components in Xiamen; and Tailings recycling and bricks - sales of iron ore and other products produced from iron ore tailings recycling, and manufacturing and sales of eco-friendly bricks in Hainan. Its derives the majority of revenue from Tailings recycling and bricks segment.
50GF Score
Get the complete analysis for ZHIXF
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
ZHIXF has been successfully added to your 
