FREKF (Freee KK) Sloan Ratio %: 0.00% (As of Dec. 2025)


FREKF Freee KK FREKF
64 GF Score
Price $11.23
GF Value $30.70
Valuation Possible Value Trap
! 3 Warning Signs
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What is Freee KK Sloan Ratio %?

Freee KK FREKF 64 Sloan Ratio % is 0.00% as of Dec. 2025. GuruFocus rates FREKF with a GF Score™ of 64/100 and a GF Value™ of $30.70 (Possible Value Trap). The stock has 3 warning signs investors should review.

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.

Freee KK's Sloan Ratio for the quarter that ended in Dec. 2025 was 0.00%.

As of Dec. 2025, Freee KK has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.


Freee KK  (OTCPK:FREKF) 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.

According to How to Beat the Market with the Sloan Ratio:

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, Freee KK has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.


Freee KK Sloan Ratio % Related Terms


Freee KK Sloan Ratio % Historical Data

* Premium members only.

The historical data trend for Freee KK'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.

Freee KK Sloan Ratio % Chart

Freee KK Annual Data
Trend Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Sloan Ratio %
Get a 7-Day Free Trial 1.12 -12.77 -13.20 -5.74 4.39

Freee KK Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Sloan Ratio % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

FREKF vs UBER, SHOP, CRM: Sloan Ratio % Comparison

For the Software - Application subindustry, Freee KK'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.


Freee KK Sloan Ratio % vs Software Industry

For the Software industry and Technology sector, Freee KK's Sloan Ratio % distribution charts can be found below:

* The bar in red indicates where Freee KK's Sloan Ratio % falls into.


FREKF
64GF Score
Freee KK FREKF
Sloan Ratio % is just one metric. See GF Score™, valuation, warning signs, and more.
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Freee KK 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.

Freee KK's Sloan Ratio for the fiscal year that ended in Jun. 2025 is calculated as

Sloan Ratio=(Net Income (A: Jun. 2025 )-Cash Flow from Operations (A: Jun. 2025 )
-Cash Flow from Investing (A: Jun. 2025 ))/Total Assets (A: Jun. 2025 )
=(9.482-25.345
--31.846)/364.026
=4.39%

Freee KK's Sloan Ratio for the quarter that ended in Dec. 2025 is calculated as

Sloan Ratio=(Net Income (TTM)-Cash Flow from Operations (TTM))
-Cash Flow from Investing (TTM))/Total Assets (Q: Dec. 2025 )
=(7.982-0
-0)/342.304
=2.33%

Freee KK's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -63.293 (Mar. 2025 ) + 69.258 (Jun. 2025 ) + 1.045 (Sep. 2025 ) + 0.972 (Dec. 2025 ) = $8.0 Mil.
Freee KK'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.
Freee KK'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.

Frequently Asked Questions Learn more about Sloan Ratio % →
What does a Sloan Ratio % of 0.00% mean?
Freee KK (FREKF) 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 Freee KK and its competitors.
Is Freee KK's Sloan Ratio % too high?
Freee KK's current Sloan Ratio % is 0.00%. Overall, Freee KK has a GF Score™ of 64/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Freee KK's Sloan Ratio % compare to UBER and SHOP?
Freee KK's 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 Freee KK and its competitors. Freee KK'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 Freee KK stock overvalued right now?
Based on GuruFocus' analysis, Freee KK (FREKF) is currently considered Possible Value Trap. The stock's GF Value™ is $30.70, compared to a current price of $11.23 — trading 63.4% below its estimated fair value. The current Sloan Ratio % is 0.00%. Freee KK's overall GF Score™ is 64/100 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 Freee KK (FREKF), 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 Freee KK (FREKF) Overvalued in 2026?

Based on GuruFocus' analysis, Freee KK stock appears to be undervalued. The current stock price of $11.23 is trading 63.4% below its estimated GF Value™ of $30.70. GuruFocus considers Freee KK to be Possible Value Trap.

Key valuation signals for FREKF:

  • Sloan Ratio %: 0.00%
  • GF Value™: $30.70 vs. price of $11.23 (63.4% below fair value)
  • GF Score™: 64/100 with 3 warning signs

No single metric tells the full story. See the FREKF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Freee KK Business Description

Other Exchanges 4478:Japan
Address 2-8-1 Nishi-Gotanda, Shinagawa-ku, Gotanda First Building 9th Floor, Tokyo, JPN, 141-0031
Freee KK is a developer of cloud-based software. Its software products include Cloud Accounting software, Cloud HR Labor software, Cloud ERP for Midsize companies, among others.
64GF Score

Get the complete analysis for FREKF

Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$11.23
Price
$30.70
GF Value