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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.
Galaxy Payroll Group's Sloan Ratio for the quarter that ended in Dec. 2025 was -6.88%.
As of Dec. 2025, Galaxy Payroll Group has a Sloan Ratio of -6.88%, indicating the company is in the safe zone and there is no funny business with accruals.
Galaxy Payroll Group (NAS:GLXG) 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, Galaxy Payroll Group has a Sloan Ratio of -6.88%, indicating the company is in the safe zone and there is no funny business with accruals.
Galaxy Payroll Group Sloan Ratio % Related Terms
Galaxy Payroll Group Sloan Ratio % Historical Data
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The historical data trend for Galaxy Payroll Group'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.
GLXG vs IPDN, RLBY, GXXM: Sloan Ratio % Comparison
For the Staffing & Employment Services subindustry, Galaxy Payroll Group'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.
Galaxy Payroll Group Sloan Ratio % vs Business Services Industry
For the Business Services industry and Industrials sector, Galaxy Payroll Group's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Galaxy Payroll Group'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.
Galaxy Payroll Group's Sloan Ratio for the fiscal year that ended in Jun. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Galaxy Payroll Group's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -0.132 (Jun. 2025 ) + -0.147 (Dec. 2025 ) = $-0.28 Mil.
Galaxy Payroll Group's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -0.043 (Jun. 2025 ) + 0.161 (Dec. 2025 ) = $0.12 Mil.
Galaxy Payroll Group's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -0.002 (Jun. 2025 ) + -0.006 (Dec. 2025 ) = $-0.01 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.
Galaxy Payroll Group (GLXG) has a Sloan Ratio % of -6.88% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Galaxy Payroll Group and its competitors.
Is Galaxy Payroll Group's Sloan Ratio % too high?
Galaxy Payroll Group's current Sloan Ratio % is -6.88%. Overall, Galaxy Payroll Group has a GF Score™ of 21/100, reflecting its overall financial health beyond just this single metric.
How does Galaxy Payroll Group's Sloan Ratio % compare to IPDN and RLBY?
Galaxy Payroll Group's Sloan Ratio % of -6.88% can be compared against companies in the Business Services 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 Business Services company?
A good Sloan Ratio % depends on the Business Services 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 Galaxy Payroll Group and its competitors. Galaxy Payroll Group's current Sloan Ratio % is -6.88%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Galaxy Payroll Group stock overvalued right now?
Galaxy Payroll Group (GLXG) has a current Sloan Ratio % of -6.88%. The current Sloan Ratio % is -6.88%. Galaxy Payroll Group's overall GF Score™ is 21/100 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 Galaxy Payroll Group (GLXG), the current Sloan Ratio % is -6.88% 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.
Galaxy Payroll Group Ltd provides payroll outsourcing and employment services based in Hong Kong, serving three customer groups: (i) global human resources service providers managing payroll and employment for branch offices; (ii) multinational companies outsourcing these functions directly; and (iii) end-users consulting for future worldwide expansion. Payroll outsourcing is offered in the PRC, Hong Kong, Taiwan, and Macau, while employment services cover the PRC, Hong Kong, Japan, Taiwan, and Macau. Customers include both indirect clients through channels and direct clients. Revenues are generated from subsidiaries in Taiwan, Macau, Hong Kong, the PRC, and others.
21GF Score
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