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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.
Lease IT PCL's Sloan Ratio for the quarter that ended in Jun. 2026 was 0.74%.
As of Jun. 2026, Lease IT PCL has a Sloan Ratio of 0.74%, indicating the company is in the safe zone and there is no funny business with accruals.
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 Jun. 2026, Lease IT PCL has a Sloan Ratio of 0.74%, indicating the company is in the safe zone and there is no funny business with accruals.
Lease IT PCL Sloan Ratio % Related Terms
Lease IT PCL Sloan Ratio % Historical Data
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The historical data trend for Lease IT PCL'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 Credit Services subindustry, Lease IT PCL'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.
Lease IT PCL Sloan Ratio % vs Credit Services Industry
For the Credit Services industry and Financial Services sector, Lease IT PCL's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Lease IT PCL'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.
Lease IT PCL's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Lease IT PCL's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 2.704 (Sep. 2025 ) + 2.036 (Dec. 2025 ) + 5.51 (Mar. 2026 ) + -2.483 (Jun. 2026 ) = ฿7.8 Mil.
Lease IT PCL's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 154.597 (Sep. 2025 ) + -182.756 (Dec. 2025 ) + -58.704 (Mar. 2026 ) + 84.999 (Jun. 2026 ) = ฿-1.9 Mil.
Lease IT PCL's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 6.534 (Sep. 2025 ) + -0.935 (Dec. 2025 ) + -1.566 (Mar. 2026 ) + -2.662 (Jun. 2026 ) = ฿1.4 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.
Lease IT PCL (BKK:LIT) has a Sloan Ratio % of 0.74% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Lease IT PCL and its competitors.
Is Lease IT PCL's Sloan Ratio % too high?
Lease IT PCL's current Sloan Ratio % is 0.74%. Overall, Lease IT PCL has a GF Score™ of 53/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Lease IT PCL's Sloan Ratio % compare to V and MA?
Lease IT PCL's Sloan Ratio % of 0.74% can be compared against companies in the Credit 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 Credit Services company?
A good Sloan Ratio % depends on the Credit 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 Lease IT PCL and its competitors. Lease IT PCL's current Sloan Ratio % is 0.74%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lease IT PCL stock overvalued right now?
Based on GuruFocus' analysis, Lease IT PCL (BKK:LIT) is currently considered Possible Value Trap. The stock's GF Value™ is ฿1.19, compared to a current price of ฿0.71 — trading 40.3% below its estimated fair value. The current Sloan Ratio % is 0.74%. Lease IT PCL's overall GF Score™ is 53/100 with 7 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 Lease IT PCL (BKK:LIT), the current Sloan Ratio % is 0.74% as of Jun. 2026. 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 Lease IT PCL (BKK:LIT) Overvalued in 2026?
Based on GuruFocus' analysis, Lease IT PCL stock appears to be undervalued.
The current stock price of ฿0.71 is trading 40.3% below its estimated GF Value™ of ฿1.19.
GuruFocus considers Lease IT PCL to be Possible Value Trap.
Key valuation signals for BKK:LIT:
Sloan Ratio %: 0.74%
GF Value™: ฿1.19 vs. price of ฿0.71 (40.3% below fair value)
No single metric tells the full story. See the BKK:LIT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lease IT PCL is a Thailand-based company engaged in providing financial services in the form of hire-purchase, leasing, factoring services for sales and services, and loans. It is organized into three business segments based on its services such as Lending business in term of hire-purchase, financial leases, factoring from selling and service, loans and sales of goods, Providing the data information and credit analysis included the project management and online shopping service platform with installment payment. It generates maximum revenue from financial services. The company operates only in Thailand.
53GF Score
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