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.
Asset Vison Co's Sloan Ratio for the quarter that ended in Dec. 2025 was -21.04%.
As of Dec. 2025, Asset Vison Co has a Sloan Ratio of -21.04%, indicating there is a warning stage of accrual build up.
Asset Vison Co (ASX:ASV) 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, Asset Vison Co has a Sloan Ratio of -21.04%, indicating there is a warning stage of accrual build up.
Asset Vison Co Sloan Ratio % Related Terms
Asset Vison Co Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Asset Vison 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.
ASX:ASV vs IBM, ACN, FISV: Sloan Ratio % Comparison
For the Information Technology Services subindustry, Asset Vison 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.
Asset Vison Co Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, Asset Vison Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Asset Vison 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.
Asset Vison Co's Sloan Ratio for the fiscal year that ended in Jun. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Asset Vison Co's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -0.479 (Jun. 2025 ) + -0.054 (Dec. 2025 ) = A$-0.53 Mil.
Asset Vison Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 0.467 (Jun. 2025 ) + 0.669 (Dec. 2025 ) = A$1.14 Mil.
Asset Vison Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -0.018 (Jun. 2025 ) + -0.007 (Dec. 2025 ) = A$-0.03 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.
Asset Vison Co (ASX:ASV) has a Sloan Ratio % of -21.04% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Asset Vison Co and its competitors.
Is Asset Vison Co's Sloan Ratio % too high?
Asset Vison Co's current Sloan Ratio % is -21.04%.
How does Asset Vison Co's Sloan Ratio % compare to IBM and ACN?
Asset Vison Co's Sloan Ratio % of -21.04% can be compared against companies in the Software 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 Software company?
A good Sloan Ratio % depends on the Software 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 Asset Vison Co and its competitors. Asset Vison Co's current Sloan Ratio % is -21.04%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Asset Vison Co stock overvalued right now?
Based on GuruFocus' analysis, Asset Vison Co (ASX:ASV) is currently considered Modestly Overvalued. The stock's GF Value™ is A$0.04, compared to a current price of A$0.05 — trading 17.5% above its estimated fair value. The current Sloan Ratio % is -21.04%. 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 Asset Vison Co (ASX:ASV), the current Sloan Ratio % is -21.04% 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.
Asset Vison Co Ltd is an IT professional services provider to corporations and all levels of government in Australia. The products of the company include Enterprise Platform, CoPilot and AutoPilot. An operating segment is a component of an entity: that engages in business activities from which it may earn revenues and incur expenses, whose operating results are regularly reviewed by the entity's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and for which discrete financial information is available.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ASX:ASV has been successfully added to your 
