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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.
Wattanapat Hospital Trang PCL (BKK:WPH-R) 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 Jun. 2026, Wattanapat Hospital Trang PCL has a Sloan Ratio of 13.39%, indicating there is a warning stage of accrual build up.
Wattanapat Hospital Trang PCL Sloan Ratio % Related Terms
Wattanapat Hospital Trang PCL 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.
BKK:WPH-R vs HCA, THC, DVA: Sloan Ratio % Comparison
For the Medical Care Facilities subindustry, Wattanapat Hospital Trang 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.
Wattanapat Hospital Trang PCL Sloan Ratio % vs Healthcare Providers & Services Industry
For the Healthcare Providers & Services industry and Healthcare sector, Wattanapat Hospital Trang PCL's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Wattanapat Hospital Trang PCL's Sloan Ratio % falls into.
Wattanapat Hospital Trang PCL Sloan Ratio % Calculation
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.
Wattanapat Hospital Trang PCL's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 33.297 (Sep. 2025 ) + 103.243 (Dec. 2025 ) + 186.246 (Mar. 2026 ) + 19.979 (Jun. 2026 ) = ฿343 Mil.
Wattanapat Hospital Trang PCL's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 90.531 (Sep. 2025 ) + 97.832 (Dec. 2025 ) + 245.342 (Mar. 2026 ) + 161.033 (Jun. 2026 ) = ฿595 Mil.
Wattanapat Hospital Trang PCL's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -165.238 (Sep. 2025 ) + -153.516 (Dec. 2025 ) + -232.783 (Mar. 2026 ) + -226.384 (Jun. 2026 ) = ฿-778 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.
Wattanapat Hospital Trang PCL (BKK:WPH-R) has a Sloan Ratio % of 13.39% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Wattanapat Hospital Trang PCL and its competitors.
Is Wattanapat Hospital Trang PCL's Sloan Ratio % too high?
Wattanapat Hospital Trang PCL's current Sloan Ratio % is 13.39%. Overall, Wattanapat Hospital Trang PCL has a GF Score™ of 81/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Wattanapat Hospital Trang PCL's Sloan Ratio % compare to HCA and THC?
Wattanapat Hospital Trang PCL's Sloan Ratio % of 13.39% can be compared against companies in the Healthcare Providers & 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 Healthcare Providers & Services company?
A good Sloan Ratio % depends on the Healthcare Providers & 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 Wattanapat Hospital Trang PCL and its competitors. Wattanapat Hospital Trang PCL's current Sloan Ratio % is 13.39%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wattanapat Hospital Trang PCL stock overvalued right now?
Based on GuruFocus' analysis, Wattanapat Hospital Trang PCL (BKK:WPH-R) is currently considered Significantly Undervalued. The stock's GF Value™ is ฿9.50, compared to a current price of ฿5.75 — trading 39.5% below its estimated fair value. The current Sloan Ratio % is 13.39%. Wattanapat Hospital Trang PCL's overall GF Score™ is 81/100 with 3 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 Wattanapat Hospital Trang PCL (BKK:WPH-R), the current Sloan Ratio % is 13.39% 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 Wattanapat Hospital Trang PCL (BKK:WPH-R) Overvalued in 2026?
Based on GuruFocus' analysis, Wattanapat Hospital Trang PCL stock appears to be undervalued.
The current stock price of ฿5.75 is trading 39.5% below its estimated GF Value™ of ฿9.50.
GuruFocus considers Wattanapat Hospital Trang PCL to be Significantly Undervalued.
Key valuation signals for BKK:WPH-R:
Sloan Ratio %: 13.39%
GF Value™: ฿9.50 vs. price of ฿5.75 (39.5% below fair value)
No single metric tells the full story. See the BKK:WPH-R stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Wattanapat Hospital Trang PCL Ltd is engaged in medical services. Its operations are carried on only in Thailand. The company offers a range of services including Orthopedic Clinic, Neurosurgery Clinic, Neurology and Brain Clinic, Surgical Clinic, Heart Clinic, Internal Medicine Clinic, Obstetrics and Gynecology Clinic, Gastrointestinal and Liver Clinic, Children's Clinic, Eye Clinic, ENT Clinic, Dental Clinic, Dermatology and Beauty Clinic, Health Promotion Center, Other Centers and Clinics.
81GF Score
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