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.
Regis Healthcare's Sloan Ratio for the quarter that ended in Dec. 2025 was -1.18%.
As of Dec. 2025, Regis Healthcare has a Sloan Ratio of -1.18%, indicating the company is in the safe zone and there is no funny business with accruals.
Regis Healthcare (ASX:REG) 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, Regis Healthcare has a Sloan Ratio of -1.18%, indicating the company is in the safe zone and there is no funny business with accruals.
Regis Healthcare Sloan Ratio % Related Terms
Regis Healthcare Sloan Ratio % Historical Data
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The historical data trend for Regis Healthcare'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:REG vs HCA, THC, DVA: Sloan Ratio % Comparison
For the Medical Care Facilities subindustry, Regis Healthcare'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.
Regis Healthcare Sloan Ratio % vs Healthcare Providers & Services Industry
For the Healthcare Providers & Services industry and Healthcare sector, Regis Healthcare's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Regis Healthcare'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.
Regis Healthcare'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.
Regis Healthcare's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 24.59 (Jun. 2025 ) + 13.444 (Dec. 2025 ) = A$38 Mil.
Regis Healthcare's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 97.512 (Jun. 2025 ) + 291.749 (Dec. 2025 ) = A$389 Mil.
Regis Healthcare's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -59.781 (Jun. 2025 ) + -260.889 (Dec. 2025 ) = A$-321 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.
Regis Healthcare (ASX:REG) has a Sloan Ratio % of -1.18% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Regis Healthcare and its competitors.
Is Regis Healthcare's Sloan Ratio % too high?
Regis Healthcare's current Sloan Ratio % is -1.18%. Overall, Regis Healthcare has a GF Score™ of 82/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Regis Healthcare's Sloan Ratio % compare to HCA and THC?
Regis Healthcare's Sloan Ratio % of -1.18% can be compared against companies in the Healthcare Providers & Services 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 Healthcare Providers & Services company?
A good Sloan Ratio % depends on the Healthcare Providers & Services 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 Regis Healthcare and its competitors. Regis Healthcare's current Sloan Ratio % is -1.18%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Regis Healthcare stock overvalued right now?
Based on GuruFocus' analysis, Regis Healthcare (ASX:REG) is currently considered Possible Value Trap. The stock's GF Value™ is A$10.53, compared to a current price of A$6.32 — trading 40% below its estimated fair value. The current Sloan Ratio % is -1.18%. Regis Healthcare's overall GF Score™ is 82/100 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 Regis Healthcare (ASX:REG), the current Sloan Ratio % is -1.18% 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 Regis Healthcare (ASX:REG) Overvalued in 2026?
Based on GuruFocus' analysis, Regis Healthcare stock appears to be undervalued.
The current stock price of A$6.32 is trading 40% below its estimated GF Value™ of A$10.53.
GuruFocus considers Regis Healthcare to be Possible Value Trap.
Key valuation signals for ASX:REG:
Sloan Ratio %: -1.18%
GF Value™: A$10.53 vs. price of A$6.32 (40% below fair value)
No single metric tells the full story. See the ASX:REG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Regis Healthcare is an Australian residential aged care operator providing accommodation and care for individuals who require high levels of support due to health or mobility issues. Residents are typically over 85 years old and are typified by dementia, palliative care, incontinence, and falls risk. Regis also operates smaller retirement village and home care businesses.
82GF Score
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