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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.
CAC Holdings's Sloan Ratio for the quarter that ended in Dec. 2025 was 0.00%.
As of Dec. 2025, CAC Holdings has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
CAC Holdings (OTCPK:CAXCF) 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, CAC Holdings has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
CAC Holdings Sloan Ratio % Related Terms
CAC Holdings Sloan Ratio % Historical Data
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The historical data trend for CAC Holdings'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 Information Technology Services subindustry, CAC Holdings'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.
CAC Holdings Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, CAC Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where CAC Holdings'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.
CAC Holdings's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
CAC Holdings's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 0.309 (Mar. 2025 ) + 10.742 (Jun. 2025 ) + 1.84 (Sep. 2025 ) + 8.986 (Dec. 2025 ) = $21.9 Mil.
CAC Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 0 (Mar. 2025 ) + 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) = $0.0 Mil.
CAC Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was 0 (Mar. 2025 ) + 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) = $0.0 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.
CAC Holdings (CAXCF) has a Sloan Ratio % of 0.00% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on CAC Holdings and its competitors.
Is CAC Holdings' Sloan Ratio % too high?
CAC Holdings' current Sloan Ratio % is 0.00%. Overall, CAC Holdings has a GF Score™ of 59/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does CAC Holdings' Sloan Ratio % compare to IBM and ACN?
CAC Holdings' Sloan Ratio % of 0.00% can be compared against companies in the Software 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 Software company?
A good Sloan Ratio % depends on the Software 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 CAC Holdings and its competitors. CAC Holdings'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 CAC Holdings stock overvalued right now?
Based on GuruFocus' analysis, CAC Holdings (CAXCF) is currently considered Fairly Valued. The stock's GF Value™ is $11.31, compared to a current price of $11.25 — trading 0.5% below its estimated fair value. The current Sloan Ratio % is 0.00%. CAC Holdings' overall GF Score™ is 59/100 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 CAC Holdings (CAXCF), the current Sloan Ratio % is 0.00% 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 CAC Holdings (CAXCF) Overvalued in 2026?
Based on GuruFocus' analysis, CAC Holdings stock appears to be undervalued.
The current stock price of $11.25 is trading 0.5% below its estimated GF Value™ of $11.31.
GuruFocus considers CAC Holdings to be Fairly Valued.
Key valuation signals for CAXCF:
Sloan Ratio %: 0.00%
GF Value™: $11.31 vs. price of $11.25 (0.5% below fair value)
No single metric tells the full story. See the CAXCF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CAC Holdings Corp is a Japan-based Information technology (IT) services, provider. The company is mainly engaged in systems development and systems operation. The company also provides outsourcing services, mainly in the field of Contract Research Organization (CRO) services. Other services offered by the company include systems consulting services, systems integration services, systems development services, systems maintenance services, Business process outsourcing (BPO) services, systems operation services, data center services, help desk services, desktop services, information processing services and software/hardware marketing.
59GF Score
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