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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.
HWH International's Sloan Ratio for the quarter that ended in Mar. 2026 was -4.68%.
As of Mar. 2026, HWH International has a Sloan Ratio of -4.68%, indicating the company is in the safe zone and there is no funny business with accruals.
HWH International (NAS:HWH) 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, HWH International has a Sloan Ratio of -4.68%, indicating the company is in the safe zone and there is no funny business with accruals.
HWH International Sloan Ratio % Related Terms
HWH International Sloan Ratio % Historical Data
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The historical data trend for HWH International'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.
For the Leisure subindustry, HWH International'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.
HWH International Sloan Ratio % vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, HWH International's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where HWH International'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.
HWH International's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
HWH International's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 0.083 (Jun. 2025 ) + -0.291 (Sep. 2025 ) + -1.945 (Dec. 2025 ) + -0.626 (Mar. 2026 ) = $-2.78 Mil.
HWH International's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 0.027 (Jun. 2025 ) + -0.2 (Sep. 2025 ) + -1.022 (Dec. 2025 ) + -0.193 (Mar. 2026 ) = $-1.39 Mil.
HWH International's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -0.442 (Jun. 2025 ) + -0.274 (Sep. 2025 ) + -0.173 (Dec. 2025 ) + -0.305 (Mar. 2026 ) = $-1.19 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.
HWH International (HWH) has a Sloan Ratio % of -4.68% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on HWH International and its competitors.
Is HWH International's Sloan Ratio % too high?
HWH International's current Sloan Ratio % is -4.68%. Overall, HWH International has a GF Score™ of 10/100, reflecting its overall financial health beyond just this single metric.
How does HWH International's Sloan Ratio % compare to MMA and AVNI?
HWH International's Sloan Ratio % of -4.68% can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Sloan Ratio % depends on the Travel & Leisure 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 HWH International and its competitors. HWH International's current Sloan Ratio % is -4.68%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is HWH International stock overvalued right now?
HWH International (HWH) has a current Sloan Ratio % of -4.68%. The current Sloan Ratio % is -4.68%. HWH International's overall GF Score™ is 10/100 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 HWH International (HWH), the current Sloan Ratio % is -4.68% 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.
HWH International Inc and its consolidated subsidiaries operate a food and beverage business in Singapore and South Korea. The F&B business operates four cafes, two of which are located in South Korea and two in Singapore, as well as an online healthy food store, serving customers in Singapore. The Company is presently developing Hapi Marketplace, a business-to-consumer platform featuring diverse product categories, and Hapi Wealth Builder, an educational program focused on wealth-building strategies.
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