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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.
DFP Holdings's Sloan Ratio for the quarter that ended in Mar. 2026 was 10.42%.
As of Mar. 2026, DFP Holdings has a Sloan Ratio of 10.42%, indicating there is a warning stage of accrual build up.
DFP Holdings (OTCPK:DFPH) 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, DFP Holdings has a Sloan Ratio of 10.42%, indicating there is a warning stage of accrual build up.
DFP Holdings Sloan Ratio % Related Terms
DFP Holdings Sloan Ratio % Historical Data
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The historical data trend for DFP 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 Education & Training Services subindustry, DFP 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.
DFP Holdings Sloan Ratio % vs Education Industry
For the Education industry and Consumer Defensive sector, DFP Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where DFP 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.
DFP Holdings's Sloan Ratio for the fiscal year that ended in Sep. 2025 is calculated as
DFP Holdings's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -0.321 (Jun. 2025 ) + -0.113 (Sep. 2025 ) + -0.226 (Dec. 2025 ) + -0.217 (Mar. 2026 ) = $-0.88 Mil.
DFP Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -0.399 (Jun. 2025 ) + -0.09 (Sep. 2025 ) + -0.11 (Dec. 2025 ) + -0.205 (Mar. 2026 ) = $-0.80 Mil.
DFP Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -0.104 (Jun. 2025 ) + 0.096 (Sep. 2025 ) + -0.001 (Dec. 2025 ) + -0.255 (Mar. 2026 ) = $-0.26 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.
DFP Holdings (DFPH) has a Sloan Ratio % of 10.42% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on DFP Holdings and its competitors.
Is DFP Holdings' Sloan Ratio % too high?
DFP Holdings' current Sloan Ratio % is 10.42%. Overall, DFP Holdings has a GF Score™ of 22/100, reflecting its overall financial health beyond just this single metric.
How does DFP Holdings' Sloan Ratio % compare to VSTA and KLC?
DFP Holdings' Sloan Ratio % of 10.42% 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 DFP Holdings and its competitors. DFP Holdings's current Sloan Ratio % is 10.42%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is DFP Holdings stock overvalued right now?
DFP Holdings (DFPH) has a current Sloan Ratio % of 10.42%. The current Sloan Ratio % is 10.42%. DFP Holdings' overall GF Score™ is 22/100 with 4 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 DFP Holdings (DFPH), the current Sloan Ratio % is 10.42% 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.
DFP Holdings Ltd is an educational service company with principal business operations in Taiwan, providing both online and offline educational services. The Company offers a wide array of programs and courses centered on business development and management training and self-media production. It also offers various membership tiers to suit members' diverse needs and provides a platform for members to exchange business information and to host or attend meetings or events to facilitate business opportunities.
22GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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