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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.
WuXi XDC Cayman's Sloan Ratio for the quarter that ended in Dec. 2025 was 32.81%.
Warning Sign:
When sloan ratio (32.87)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Dec. 2025, WuXi XDC Cayman has a Sloan Ratio of 32.81%, indicating earnings are more likely to be made up of accruals.
WuXi XDC Cayman (FRA:L74) 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, WuXi XDC Cayman has a Sloan Ratio of 32.81%, indicating earnings are more likely to be made up of accruals.
WuXi XDC Cayman Sloan Ratio % Related Terms
WuXi XDC Cayman Sloan Ratio % Historical Data
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The historical data trend for WuXi XDC Cayman'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.
FRA:L74 vs TMO, DHR, NTRA: Sloan Ratio % Comparison
For the Diagnostics & Research subindustry, WuXi XDC Cayman'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.
WuXi XDC Cayman Sloan Ratio % vs Medical Diagnostics & Research Industry
For the Medical Diagnostics & Research industry and Healthcare sector, WuXi XDC Cayman's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where WuXi XDC Cayman'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.
WuXi XDC Cayman'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.
WuXi XDC Cayman's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 90.04 (Jun. 2025 ) + 89.095 (Dec. 2025 ) = €179.1 Mil.
WuXi XDC Cayman's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 72.6 (Jun. 2025 ) + 143.277 (Dec. 2025 ) = €215.9 Mil.
WuXi XDC Cayman's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -251.721 (Jun. 2025 ) + -359.281 (Dec. 2025 ) = €-611.0 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.
WuXi XDC Cayman (FRA:L74) has a Sloan Ratio % of 32.81% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on WuXi XDC Cayman and its competitors.
Is WuXi XDC Cayman's Sloan Ratio % too high?
WuXi XDC Cayman's current Sloan Ratio % is 32.81%. Overall, WuXi XDC Cayman has a GF Score™ of 55/100, reflecting its overall financial health beyond just this single metric.
How does WuXi XDC Cayman's Sloan Ratio % compare to TMO and DHR?
WuXi XDC Cayman's Sloan Ratio % of 32.81% can be compared against companies in the Medical Diagnostics & Research 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 Medical Diagnostics & Research company?
A good Sloan Ratio % depends on the Medical Diagnostics & Research 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 WuXi XDC Cayman and its competitors. WuXi XDC Cayman's current Sloan Ratio % is 32.81%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is WuXi XDC Cayman stock overvalued right now?
WuXi XDC Cayman (FRA:L74) has a current Sloan Ratio % of 32.81%. The current Sloan Ratio % is 32.81%. WuXi XDC Cayman's overall GF Score™ is 55/100 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 WuXi XDC Cayman (FRA:L74), the current Sloan Ratio % is 32.81% 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.
WuXi XDC Cayman Inc is a CRDMO focused on the ADC and broader bioconjugate market and is the only one dedicated to providing integrated and end-to-end services. Leveraging expertise in both biologics and small molecules, it offers interdisciplinary and comprehensive services, covering bioconjugate discovery, research, development, and manufacturing. The company provides these services from proximately located laboratories and manufacturing facilities, resulting in the reduction of development timeline and costs. As a fully integrated one-stop bioconjugate discovery, development, and manufacturing platform, its mission is to continuously enhance its platform and propel and transform the development of the bioconjugate industry.
55GF Score
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