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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, Eddy Smart Home Solutions has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Eddy Smart Home Solutions (OTCPK:ESHSF) 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, Eddy Smart Home Solutions has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Eddy Smart Home Solutions Sloan Ratio % Related Terms
Eddy Smart Home Solutions 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.
ESHSF vs COHR, KEYS, GRMN: Sloan Ratio % Comparison
For the Scientific & Technical Instruments subindustry, Eddy Smart Home Solutions'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.
Eddy Smart Home Solutions Sloan Ratio % vs Hardware Industry
For the Hardware industry and Technology sector, Eddy Smart Home Solutions's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Eddy Smart Home Solutions's Sloan Ratio % falls into.
Eddy Smart Home Solutions 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.
Eddy Smart Home Solutions's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Eddy Smart Home Solutions's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -0.741 (Jun. 2025 ) + -0.055 (Sep. 2025 ) + -0.705 (Dec. 2025 ) + -0.587 (Mar. 2026 ) = $-2.09 Mil.
Eddy Smart Home Solutions's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -0.072 (Jun. 2025 ) + -0.265 (Sep. 2025 ) + 0.114 (Dec. 2025 ) + -0.308 (Mar. 2026 ) = $-0.53 Mil.
Eddy Smart Home Solutions's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 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.
Eddy Smart Home Solutions (ESHSF) has a Sloan Ratio % of 0.00% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Eddy Smart Home Solutions and its competitors.
Is Eddy Smart Home Solutions' Sloan Ratio % too high?
Eddy Smart Home Solutions' current Sloan Ratio % is 0.00%. Overall, Eddy Smart Home Solutions has a GF Score™ of 26/100, reflecting its overall financial health beyond just this single metric.
How does Eddy Smart Home Solutions' Sloan Ratio % compare to COHR and KEYS?
Eddy Smart Home Solutions' Sloan Ratio % of 0.00% can be compared against companies in the Hardware 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 Hardware company?
A good Sloan Ratio % depends on the Hardware 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 Eddy Smart Home Solutions and its competitors. Eddy Smart Home Solutions'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 Eddy Smart Home Solutions stock overvalued right now?
Eddy Smart Home Solutions (ESHSF) has a current Sloan Ratio % of 0.00%. The stock's GF Value™ is $0.51, compared to a current price of $1.00 — trading 96.1% above its estimated fair value. The current Sloan Ratio % is 0.00%. Eddy Smart Home Solutions' overall GF Score™ is 26/100 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 Eddy Smart Home Solutions (ESHSF), the current Sloan Ratio % is 0.00% 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 Eddy Smart Home Solutions (ESHSF) Overvalued in 2026?
Based on GuruFocus' analysis, Eddy Smart Home Solutions stock appears to be overvalued.
The current stock price of $1.00 is trading 96.1% above its estimated GF Value™ of $0.51.
Key valuation signals for ESHSF:
Sloan Ratio %: 0.00%
GF Value™: $0.51 vs. price of $1.00 (96.1% above fair value)
No single metric tells the full story. See the ESHSF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eddy Smart Home Solutions Ltd is a North American provider and developer of commercial and residential smart water metering products and monitoring services, helping property owners and developers protect, control and conserve water usage by combining water sensing devices with behavioural learning software. The company operates in three segments: Multi-Family Residential (MFR), Single-Family Residential (SFR) and Commercial and Industrial (C&I).
26GF Score
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