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.
Woodside Energy Group's Sloan Ratio for the quarter that ended in Dec. 2025 was 5.26%.
As of Dec. 2025, Woodside Energy Group has a Sloan Ratio of 5.26%, indicating the company is in the safe zone and there is no funny business with accruals.
Woodside Energy Group (ASX:WDS) 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, Woodside Energy Group has a Sloan Ratio of 5.26%, indicating the company is in the safe zone and there is no funny business with accruals.
Woodside Energy Group Sloan Ratio % Related Terms
Woodside Energy Group Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Woodside Energy Group'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:WDS vs COP, EOG, FANG: Sloan Ratio % Comparison
For the Oil & Gas E&P subindustry, Woodside Energy 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.
Woodside Energy Group Sloan Ratio % vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, Woodside Energy Group's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Woodside Energy 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.
Woodside Energy 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.
Woodside Energy Group's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 2021.376 (Jun. 2025 ) + 2110.01 (Dec. 2025 ) = A$4,131 Mil.
Woodside Energy Group's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 5128.704 (Jun. 2025 ) + 5798.765 (Dec. 2025 ) = A$10,927 Mil.
Woodside Energy Group's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -7583.232 (Jun. 2025 ) + -4475.87 (Dec. 2025 ) = A$-12,059 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.
Woodside Energy Group (ASX:WDS) has a Sloan Ratio % of 5.26% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Woodside Energy Group and its competitors.
Is Woodside Energy Group's Sloan Ratio % too high?
Woodside Energy Group's current Sloan Ratio % is 5.26%. Overall, Woodside Energy Group has a GF Score™ of 67/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Woodside Energy Group's Sloan Ratio % compare to COP and EOG?
Woodside Energy Group's Sloan Ratio % of 5.26% 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 Woodside Energy Group and its competitors. Woodside Energy Group's current Sloan Ratio % is 5.26%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Woodside Energy Group stock overvalued right now?
Based on GuruFocus' analysis, Woodside Energy Group (ASX:WDS) is currently considered Significantly Overvalued. The stock's GF Value™ is A$24.81, compared to a current price of A$32.95 — trading 32.8% above its estimated fair value. The current Sloan Ratio % is 5.26%. Woodside Energy Group's overall GF Score™ is 67/100 with 10 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 Woodside Energy Group (ASX:WDS), the current Sloan Ratio % is 5.26% 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 Woodside Energy Group (ASX:WDS) Overvalued in 2026?
Based on GuruFocus' analysis, Woodside Energy Group stock appears to be overvalued.
The current stock price of A$32.95 is trading 32.8% above its estimated GF Value™ of A$24.81.
GuruFocus considers Woodside Energy Group to be Significantly Overvalued.
Key valuation signals for ASX:WDS:
Sloan Ratio %: 5.26%
GF Value™: A$24.81 vs. price of A$32.95 (32.8% above fair value)
No single metric tells the full story. See the ASX:WDS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Incorporated in 1954 and named after the small Victorian town of Woodside, Woodside's early exploration focus moved from Victoria's Gippsland Basin to Western Australia's Carnarvon Basin. First LNG production from the North West Shelf came in 1984. BHP Billiton and Shell each had 40% shareholdings before BHP sold out in 1994 and Shell sold down to 34%. In 2017 Shell sold its entire shareholding. Woodside is one of the most LNG-leveraged companies globally.
67GF Score
Get the complete analysis for ASX:WDS
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
ASX:WDS has been successfully added to your 
