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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.
Temple & Webster Group's Sloan Ratio for the quarter that ended in Dec. 2025 was -10.24%.
As of Dec. 2025, Temple & Webster Group has a Sloan Ratio of -10.24%, indicating there is a warning stage of accrual build up.
Temple & Webster Group (ASX:TPW) 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, Temple & Webster Group has a Sloan Ratio of -10.24%, indicating there is a warning stage of accrual build up.
Temple & Webster Group Sloan Ratio % Related Terms
Temple & Webster 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:TPW vs CASY, WSM, DKS: Sloan Ratio % Comparison
For the Specialty Retail subindustry, Temple & Webster 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.
Temple & Webster Group Sloan Ratio % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Temple & Webster Group's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Temple & Webster 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.
Temple & Webster Group'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.
Temple & Webster Group's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 2.322 (Jun. 2025 ) + 5.762 (Dec. 2025 ) = A$8.1 Mil.
Temple & Webster Group's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 10.881 (Jun. 2025 ) + 31.289 (Dec. 2025 ) = A$42.2 Mil.
Temple & Webster Group's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -0.749 (Jun. 2025 ) + -3.665 (Dec. 2025 ) = A$-4.4 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.
Temple & Webster Group (ASX:TPW) has a Sloan Ratio % of -10.24% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Temple & Webster Group and its competitors.
Is Temple & Webster Group's Sloan Ratio % too high?
Temple & Webster Group's current Sloan Ratio % is -10.24%. Overall, Temple & Webster Group has a GF Score™ of 78/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Temple & Webster Group's Sloan Ratio % compare to CASY and WSM?
Temple & Webster Group's Sloan Ratio % of -10.24% can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Sloan Ratio % depends on the Retail - Cyclical 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 Temple & Webster Group and its competitors. Temple & Webster Group's current Sloan Ratio % is -10.24%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Temple & Webster Group stock overvalued right now?
Based on GuruFocus' analysis, Temple & Webster Group (ASX:TPW) is currently considered Possible Value Trap. The stock's GF Value™ is A$15.53, compared to a current price of A$5.16 — trading 66.8% below its estimated fair value. The current Sloan Ratio % is -10.24%. Temple & Webster Group's overall GF Score™ is 78/100 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 Temple & Webster Group (ASX:TPW), the current Sloan Ratio % is -10.24% 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 Temple & Webster Group (ASX:TPW) Overvalued in 2026?
Based on GuruFocus' analysis, Temple & Webster Group stock appears to be undervalued.
The current stock price of A$5.16 is trading 66.8% below its estimated GF Value™ of A$15.53.
GuruFocus considers Temple & Webster Group to be Possible Value Trap.
Key valuation signals for ASX:TPW:
Sloan Ratio %: -10.24%
GF Value™: A$15.53 vs. price of A$5.16 (66.8% below fair value)
No single metric tells the full story. See the ASX:TPW stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Temple & Webster Group Ltd is a pure play online retailer of furniture and homewares. Some of the company's products include office Furniture, Rugs, Bed & Bath, Decor, Lighting, Outdoor, Office, and others. The Group operates in one segment, being the sale of furniture, homewares, and home improvement products through its online platform.
78GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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