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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 Dec. 2025, Sing Lee Software (Group) has a Sloan Ratio of 2.19%, indicating the company is in the safe zone and there is no funny business with accruals.
Sing Lee Software (Group) (HKSE:08076) 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, Sing Lee Software (Group) has a Sloan Ratio of 2.19%, indicating the company is in the safe zone and there is no funny business with accruals.
Sing Lee Software (Group) Sloan Ratio % Related Terms
Sing Lee Software (Group) 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.
HKSE:08076 vs IBM, ACN, CTSH: Sloan Ratio % Comparison
For the Information Technology Services subindustry, Sing Lee Software (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.
Sing Lee Software (Group) Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, Sing Lee Software (Group)'s Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Sing Lee Software (Group)'s Sloan Ratio % falls into.
Sing Lee Software (Group) 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.
Sing Lee Software (Group)'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.
Sing Lee Software (Group)'s Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -8.367 (Jun. 2025 ) + -4.856 (Dec. 2025 ) = HK$-13.22 Mil.
Sing Lee Software (Group)'s Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -19.421 (Jun. 2025 ) + 5.004 (Dec. 2025 ) = HK$-14.42 Mil.
Sing Lee Software (Group)'s Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was 0.048 (Jun. 2025 ) + 0.015 (Dec. 2025 ) = HK$0.06 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.
Sing Lee Software (Group) (HKSE:08076) has a Sloan Ratio % of 2.19% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Sing Lee Software (Group) and its competitors.
Is Sing Lee Software (Group)'s Sloan Ratio % too high?
Sing Lee Software (Group)'s current Sloan Ratio % is 2.19%.
How does Sing Lee Software (Group)'s Sloan Ratio % compare to IBM and ACN?
Sing Lee Software (Group)'s Sloan Ratio % of 2.19% 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 Sing Lee Software (Group) and its competitors. Sing Lee Software (Group)'s current Sloan Ratio % is 2.19%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sing Lee Software (Group) stock overvalued right now?
Based on GuruFocus' analysis, Sing Lee Software (Group) (HKSE:08076) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.01, compared to a current price of HK$0.02 — trading 90% above its estimated fair value. The current Sloan Ratio % is 2.19%. 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 Sing Lee Software (Group) (HKSE:08076), the current Sloan Ratio % is 2.19% 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.
Sing Lee Software (Group) Ltd is engaged in the development and sales of information and network technologies and services to the financial industry in the People's Republic of China (the PRC). Its segments include Sales of software products, Sales of hardware products, and Provision of technical support and other services. It derives the majority of revenue from Provision of technical support and other services segment from the PRC.
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