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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.
Time Finance's Sloan Ratio for the quarter that ended in Nov. 2025 was 1.85%.
As of Nov. 2025, Time Finance has a Sloan Ratio of 1.85%, indicating the company is in the safe zone and there is no funny business with accruals.
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 Nov. 2025, Time Finance has a Sloan Ratio of 1.85%, indicating the company is in the safe zone and there is no funny business with accruals.
Time Finance Sloan Ratio % Related Terms
Time Finance Sloan Ratio % Historical Data
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The historical data trend for Time Finance'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 Credit Services subindustry, Time Finance'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.
Time Finance Sloan Ratio % vs Credit Services Industry
For the Credit Services industry and Financial Services sector, Time Finance's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Time Finance'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.
Time Finance's Sloan Ratio for the fiscal year that ended in May. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Time Finance's Net Income for the trailing twelve months (TTM) ended in Nov. 2025 was 2.862 (May. 2025 ) + 3.21 (Nov. 2025 ) = £6.07 Mil.
Time Finance's Cash Flow from Operations for the trailing twelve months (TTM) ended in Nov. 2025 was 2.345 (May. 2025 ) + -0.694 (Nov. 2025 ) = £1.65 Mil.
Time Finance's Cash Flow from Investing for the trailing twelve months (TTM) ended in Nov. 2025 was 0.044 (May. 2025 ) + -0.158 (Nov. 2025 ) = £-0.11 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.
Time Finance (LSE:TIME) has a Sloan Ratio % of 1.85% as of Nov. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Time Finance and its competitors.
Is Time Finance's Sloan Ratio % too high?
Time Finance's current Sloan Ratio % is 1.85%. Overall, Time Finance has a GF Score™ of 49/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Time Finance's Sloan Ratio % compare to V and MA?
Time Finance's Sloan Ratio % of 1.85% can be compared against companies in the Credit 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 Credit Services company?
A good Sloan Ratio % depends on the Credit 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 Time Finance and its competitors. Time Finance's current Sloan Ratio % is 1.85%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Time Finance stock overvalued right now?
Based on GuruFocus' analysis, Time Finance (LSE:TIME) is currently considered Fairly Valued. The stock's GF Value™ is £0.54, compared to a current price of £0.51 — trading 6.5% below its estimated fair value. The current Sloan Ratio % is 1.85%. Time Finance's overall GF Score™ is 49/100 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 Time Finance (LSE:TIME), the current Sloan Ratio % is 1.85% as of Nov. 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 Time Finance (LSE:TIME) Overvalued in 2026?
Based on GuruFocus' analysis, Time Finance stock appears to be undervalued.
The current stock price of £0.51 is trading 6.5% below its estimated GF Value™ of £0.54.
GuruFocus considers Time Finance to be Fairly Valued.
Key valuation signals for LSE:TIME:
Sloan Ratio %: 1.85%
GF Value™: £0.54 vs. price of £0.51 (6.5% below fair value)
No single metric tells the full story. See the LSE:TIME stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Time Finance PLC is a part of the financial services domain in the United Kingdom. The company's principal business involves the provision of financial services to SMEs (small and medium-sized enterprises) in the United Kingdom. The company operates in Asset Finance and Invoice Finance. It generates maximum of the maximum revenue from the Asset Finance division.
49GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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