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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.
SRJ Technologies Group's Sloan Ratio for the quarter that ended in Dec. 2025 was -28.72%.
As of Dec. 2025, SRJ Technologies Group has a Sloan Ratio of -28.72%, indicating there is a warning stage of accrual build up.
SRJ Technologies Group (ASX:SRJ) 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, SRJ Technologies Group has a Sloan Ratio of -28.72%, indicating there is a warning stage of accrual build up.
SRJ Technologies Group Sloan Ratio % Related Terms
SRJ Technologies Group Sloan Ratio % Historical Data
* 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:SRJ vs SLB, BKR, FTI: Sloan Ratio % Comparison
For the Oil & Gas Equipment & Services subindustry, SRJ Technologies Group'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.
SRJ Technologies Group Sloan Ratio % vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, SRJ Technologies Group's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where SRJ Technologies Group'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.
SRJ Technologies Group'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.
SRJ Technologies Group's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -3.395 (Jun. 2025 ) + -7.082 (Dec. 2025 ) = A$-10.48 Mil.
SRJ Technologies Group's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -1.015 (Jun. 2025 ) + -2.49 (Dec. 2025 ) = A$-3.51 Mil.
SRJ Technologies Group's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -0.1 (Jun. 2025 ) + -0.669 (Dec. 2025 ) = A$-0.77 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.
SRJ Technologies Group (ASX:SRJ) has a Sloan Ratio % of -28.72% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on SRJ Technologies Group and its competitors.
Is SRJ Technologies Group's Sloan Ratio % too high?
SRJ Technologies Group's current Sloan Ratio % is -28.72%.
How does SRJ Technologies Group's Sloan Ratio % compare to SLB and BKR?
SRJ Technologies Group's Sloan Ratio % of -28.72% can be compared against companies in the Oil & Gas 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 Oil & Gas company?
A good Sloan Ratio % depends on the Oil & Gas 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 SRJ Technologies Group and its competitors. SRJ Technologies Group's current Sloan Ratio % is -28.72%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SRJ Technologies Group stock overvalued right now?
Based on GuruFocus' analysis, SRJ Technologies Group (ASX:SRJ) is currently considered Possible Value Trap. The stock's GF Value™ is A$0.02, compared to a current price of A$0.01 — trading 62.5% below its estimated fair value. The current Sloan Ratio % is -28.72%. 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 SRJ Technologies Group (ASX:SRJ), the current Sloan Ratio % is -28.72% 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.
SRJ Technologies Group PLC and its subsidiaries deliver asset integrity maintenance, engineering, and technology-enabled services to the energy, industrial, and maritime industries. Asset integrity maintenance involves the provision of embedded site-based maintenance, inspection, predictive monitoring, and repair solutions designed to prevent asset failures and extend asset life, catering to asset owners in the oil and gas, mining, downstream, processing and refining, chemical, and power generation sectors. Additionally, the Group provides remote inspection services utilising robotics and custom Unmanned Aerial Vehicle (UAV) technologies. Furthermore, it offers consulting services to its clients. Geographically, the Group operates globally and derives maximum revenue from Europe.
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