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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.
Big Technologies's Sloan Ratio for the quarter that ended in Dec. 2025 was -16.81%.
As of Dec. 2025, Big Technologies has a Sloan Ratio of -16.81%, indicating there is a warning stage of accrual build up.
Big Technologies (CHIX:BIGl) 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, Big Technologies has a Sloan Ratio of -16.81%, indicating there is a warning stage of accrual build up.
Big Technologies Sloan Ratio % Related Terms
Big Technologies Sloan Ratio % Historical Data
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The historical data trend for Big Technologies'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.
CHIX:BIGL vs QH, SHOP, UBER: Sloan Ratio % Comparison
For the Software - Application subindustry, Big Technologies'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.
Big Technologies Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, Big Technologies's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Big Technologies'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.
Big Technologies's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Big Technologies's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -28.836 (Jun. 2025 ) + 5.651 (Dec. 2025 ) = £-23.19 Mil.
Big Technologies's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 5.383 (Jun. 2025 ) + -1.627 (Dec. 2025 ) = £3.76 Mil.
Big Technologies's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -1.216 (Jun. 2025 ) + -1.483 (Dec. 2025 ) = £-2.70 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.
Big Technologies (CHIX:BIGL) has a Sloan Ratio % of -16.81% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Big Technologies and its competitors.
Is Big Technologies' Sloan Ratio % too high?
Big Technologies' current Sloan Ratio % is -16.81%. Overall, Big Technologies has a GF Score™ of 60/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Big Technologies' Sloan Ratio % compare to QH and SHOP?
Big Technologies' Sloan Ratio % of -16.81% 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 Big Technologies and its competitors. Big Technologies's current Sloan Ratio % is -16.81%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Big Technologies stock overvalued right now?
Based on GuruFocus' analysis, Big Technologies (CHIX:BIGL) is currently considered Modestly Undervalued. The stock's GF Value™ is £1.29, compared to a current price of £1.00 — trading 22.5% below its estimated fair value. The current Sloan Ratio % is -16.81%. Big Technologies' overall GF Score™ is 60/100 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 Big Technologies (CHIX:BIGL), the current Sloan Ratio % is -16.81% 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 Big Technologies (CHIX:BIGL) Overvalued in 2026?
Based on GuruFocus' analysis, Big Technologies stock appears to be undervalued.
The current stock price of £1.00 is trading 22.5% below its estimated GF Value™ of £1.29.
GuruFocus considers Big Technologies to be Modestly Undervalued.
Key valuation signals for CHIX:BIGL:
Sloan Ratio %: -16.81%
GF Value™: £1.29 vs. price of £1.00 (22.5% below fair value)
No single metric tells the full story. See the CHIX:BIGL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Big Technologies PLC is engaged in the development and delivery of remote monitoring technologies and services to a range of domestic and international customers. The company's mission is to deliver high-quality electronic monitoring solutions that combine hardware and software to support the monitoring of individuals in the core criminal justice business. It's a market leader in the electronic monitoring industry, operating under the trusted Buddi brand. Through its integrated technology platform, Buddi offers state of the art Electronic Monitoring solutions on a subscription-based, SaaS-like model. This platform is flexible and scalable, enabling tailored deployments across diverse use cases and geographies. The Group operates across three regions: Europe, Asia-Pacific, and the Americas.
60GF Score
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