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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.
As of Mar. 2026, Boyaa Interactive International has a Sloan Ratio of -6.34%, indicating the company is in the safe zone and there is no funny business with accruals.
Boyaa Interactive International (OTCPK:BOYAF) 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 Mar. 2026, Boyaa Interactive International has a Sloan Ratio of -6.34%, indicating the company is in the safe zone and there is no funny business with accruals.
Boyaa Interactive International Sloan Ratio % Related Terms
Boyaa Interactive International 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.
Boyaa Interactive International Sloan Ratio % Chart
For the Electronic Gaming & Multimedia subindustry, Boyaa Interactive International'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.
Boyaa Interactive International Sloan Ratio % vs Interactive Media Industry
For the Interactive Media industry and Communication Services sector, Boyaa Interactive International's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Boyaa Interactive International's Sloan Ratio % falls into.
Boyaa Interactive International 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.
Boyaa Interactive International's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 57.282 (Jun. 2025 ) + 33.491 (Sep. 2025 ) + -93.225 (Dec. 2025 ) + -61.332 (Mar. 2026 ) = $-63.78 Mil.
Boyaa Interactive International's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -0.644 (Jun. 2025 ) + 2.12 (Sep. 2025 ) + 2.56 (Dec. 2025 ) + 3.465 (Mar. 2026 ) = $7.50 Mil.
Boyaa Interactive International's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 10.009 (Jun. 2025 ) + -51.127 (Sep. 2025 ) + -4.023 (Dec. 2025 ) + -3.573 (Mar. 2026 ) = $-48.71 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.
Boyaa Interactive International (BOYAF) has a Sloan Ratio % of -6.34% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Boyaa Interactive International and its competitors.
Is Boyaa Interactive International's Sloan Ratio % too high?
Boyaa Interactive International's current Sloan Ratio % is -6.34%. Overall, Boyaa Interactive International has a GF Score™ of 71/100, reflecting its overall financial health beyond just this single metric.
How does Boyaa Interactive International's Sloan Ratio % compare to NTES and EA?
Boyaa Interactive International's Sloan Ratio % of -6.34% can be compared against companies in the Interactive Media 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 Interactive Media company?
A good Sloan Ratio % depends on the Interactive Media 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 Boyaa Interactive International and its competitors. Boyaa Interactive International's current Sloan Ratio % is -6.34%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Boyaa Interactive International stock overvalued right now?
Boyaa Interactive International (BOYAF) has a current Sloan Ratio % of -6.34%. The stock's GF Value™ is $0.53, compared to a current price of $0.45 — trading 15.1% below its estimated fair value. The current Sloan Ratio % is -6.34%. Boyaa Interactive International's overall GF Score™ is 71/100 with 1 warning sign 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 Boyaa Interactive International (BOYAF), the current Sloan Ratio % is -6.34% as of Mar. 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 Boyaa Interactive International (BOYAF) Overvalued in 2026?
Based on GuruFocus' analysis, Boyaa Interactive International stock appears to be undervalued.
The current stock price of $0.45 is trading 15.1% below its estimated GF Value™ of $0.53.
Key valuation signals for BOYAF:
Sloan Ratio %: -6.34%
GF Value™: $0.53 vs. price of $0.45 (15.1% below fair value)
No single metric tells the full story. See the BOYAF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Boyaa Interactive International Business Description
Boyaa Interactive International Ltd is an investment holding company. Along with its subsidiaries, the company is engaged in the development and operation of online card and board games, and is committed to promoting and developing Web3 game-related business. The group's reportable segments are the Online game related business, the Web3 related business, and the Property investment business. A majority of its revenue is generated from the Online game related business segment, which is engaged in mobile and computer games development, operations, and related advisory services. Geographically, the group's operations are substantially located in Hong Kong.
71GF Score
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