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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.
Birdie Win's Sloan Ratio for the quarter that ended in Apr. 2026 was 0.00%.
As of Apr. 2026, Birdie Win has a Sloan Ratio of 0.00%, 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 Apr. 2026, Birdie Win has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Birdie Win Sloan Ratio % Related Terms
Birdie Win Sloan Ratio % Historical Data
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The historical data trend for Birdie Win'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.
BRWC vs AMBO, WAFU, EEIQ: Sloan Ratio % Comparison
For the Education & Training Services subindustry, Birdie Win'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.
Birdie Win Sloan Ratio % vs Education Industry
For the Education industry and Consumer Defensive sector, Birdie Win's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Birdie Win'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.
Birdie Win's Sloan Ratio for the fiscal year that ended in Jul. 2025 is calculated as
Birdie Win's Net Income for the trailing twelve months (TTM) ended in Apr. 2026 was -0.011 (Jul. 2025 ) + -0.008 (Oct. 2025 ) + -0.008 (Jan. 2026 ) + -0.005 (Apr. 2026 ) = $-0.03 Mil.
Birdie Win's Cash Flow from Operations for the trailing twelve months (TTM) ended in Apr. 2026 was 0 (Jul. 2025 ) + 0 (Oct. 2025 ) + -0.002 (Jan. 2026 ) + 0.005 (Apr. 2026 ) = $0.00 Mil.
Birdie Win's Cash Flow from Investing for the trailing twelve months (TTM) ended in Apr. 2026 was 0 (Jul. 2025 ) + 0 (Oct. 2025 ) + 0 (Jan. 2026 ) + 0 (Apr. 2026 ) = $0.00 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.
Birdie Win (BRWC) has a Sloan Ratio % of 0.00% as of Apr. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Birdie Win and its competitors.
Is Birdie Win's Sloan Ratio % too high?
Birdie Win's current Sloan Ratio % is 0.00%. Overall, Birdie Win has a GF Score™ of 34/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Birdie Win's Sloan Ratio % compare to AMBO and WAFU?
Birdie Win's Sloan Ratio % of 0.00% can be compared against companies in the Education 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 Education company?
A good Sloan Ratio % depends on the Education 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 Birdie Win and its competitors. Birdie Win's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Birdie Win stock overvalued right now?
Based on GuruFocus' analysis, Birdie Win (BRWC) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.31, compared to a current price of $0.90 — trading 190.3% above its estimated fair value. The current Sloan Ratio % is 0.00%. Birdie Win's overall GF Score™ is 34/100 with 2 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 Birdie Win (BRWC), the current Sloan Ratio % is 0.00% as of Apr. 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 Birdie Win (BRWC) Overvalued in 2026?
Based on GuruFocus' analysis, Birdie Win stock appears to be overvalued.
The current stock price of $0.90 is trading 190.3% above its estimated GF Value™ of $0.31.
GuruFocus considers Birdie Win to be Significantly Overvalued.
Key valuation signals for BRWC:
Sloan Ratio %: 0.00%
GF Value™: $0.31 vs. price of $0.90 (190.3% above fair value)
No single metric tells the full story. See the BRWC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Birdie Win Corp provides financial literacy seminar services to Malaysian and Hong Kong individuals and families. It offers Personal Financial Literacy Seminar, which focuses on elevating its clients' financial literacy and teaching them responsible financial behaviors and rational attitudes towards financial management. The seminar is a one-on-one workshop, covering different aspects of financial literacy, presently conducted online via Zoom, which consists of four sessions and the clients are expected to devote at least three hours per session. The company has a single reportable segment based on business unit, financial services business (Literacy Seminar) and two reportable segments based on country, Malaysia and Hong Kong. The majority of its revenue comes from Hong Kong.
34GF Score
Get the complete analysis for BRWC
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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