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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.
OSL Group's Sloan Ratio for the quarter that ended in Dec. 2025 was 32.28%.
Warning Sign:
When sloan ratio (32.3)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Dec. 2025, OSL Group has a Sloan Ratio of 32.28%, indicating earnings are more likely to be made up of accruals.
OSL Group (OTCPK:BCTCF) 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, OSL Group has a Sloan Ratio of 32.28%, indicating earnings are more likely to be made up of accruals.
OSL Group Sloan Ratio % Related Terms
OSL Group Sloan Ratio % Historical Data
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The historical data trend for OSL 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.
For the Capital Markets subindustry, OSL 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.
OSL Group Sloan Ratio % vs Capital Markets Industry
For the Capital Markets industry and Financial Services sector, OSL Group's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where OSL 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.
OSL 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.
OSL Group's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -5.122 (Jun. 2025 ) + -44.542 (Dec. 2025 ) = $-49.66 Mil.
OSL Group's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -20.247 (Jun. 2025 ) + -176.064 (Dec. 2025 ) = $-196.31 Mil.
OSL Group's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -1.417 (Jun. 2025 ) + -44.636 (Dec. 2025 ) = $-46.05 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.
OSL Group (BCTCF) has a Sloan Ratio % of 32.28% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on OSL Group and its competitors.
Is OSL Group's Sloan Ratio % too high?
OSL Group's current Sloan Ratio % is 32.28%. Overall, OSL Group has a GF Score™ of 68/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does OSL Group's Sloan Ratio % compare to MS and GS?
OSL Group's Sloan Ratio % of 32.28% can be compared against companies in the Capital Markets 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 Capital Markets company?
A good Sloan Ratio % depends on the Capital Markets 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 OSL Group and its competitors. OSL Group's current Sloan Ratio % is 32.28%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is OSL Group stock overvalued right now?
Based on GuruFocus' analysis, OSL Group (BCTCF) is currently considered Modestly Undervalued. The stock's GF Value™ is $1.99, compared to a current price of $1.50 — trading 24.6% below its estimated fair value. The current Sloan Ratio % is 32.28%. OSL Group's overall GF Score™ is 68/100 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 OSL Group (BCTCF), the current Sloan Ratio % is 32.28% 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 OSL Group (BCTCF) Overvalued in 2026?
Based on GuruFocus' analysis, OSL Group stock appears to be undervalued.
The current stock price of $1.50 is trading 24.6% below its estimated GF Value™ of $1.99.
GuruFocus considers OSL Group to be Modestly Undervalued.
Key valuation signals for BCTCF:
Sloan Ratio %: 32.28%
GF Value™: $1.99 vs. price of $1.50 (24.6% below fair value)
No single metric tells the full story. See the BCTCF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
OSL Group Ltd is an investment holding company. Along with its subsidiaries, the company operates an insured and SFC-licensed digital assets and blockchain platform business in the Asia-Pacific region, which mainly includes an OTC trading business to trade digital assets with corporate and individual customers, and the provision of automated digital assets trading services through its proprietary platforms. It provides a comprehensive range of services, including brokerage, custody, exchange, and SaaS. The group's platform caters to institutional, professional, and retail investors, facilitating them to manage their digital assets. Geographically, it has its presence in Asia Pacific; and Europe.
68GF Score
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