Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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.
Oneness Biotech Co's Sloan Ratio for the quarter that ended in Jun. 2026 was 23.37%.
As of Jun. 2026, Oneness Biotech Co has a Sloan Ratio of 23.37%, indicating there is a warning stage of accrual build up.
Oneness Biotech Co (LUX:ONEA) 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 Jun. 2026, Oneness Biotech Co has a Sloan Ratio of 23.37%, indicating there is a warning stage of accrual build up.
Oneness Biotech Co Sloan Ratio % Related Terms
Oneness Biotech Co Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Oneness Biotech Co'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.
LUX:ONEA vs VRTX, REGN, MRNA: Sloan Ratio % Comparison
For the Biotechnology subindustry, Oneness Biotech Co'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.
Oneness Biotech Co Sloan Ratio % vs Biotechnology Industry
For the Biotechnology industry and Healthcare sector, Oneness Biotech Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Oneness Biotech Co'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.
Oneness Biotech Co's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Oneness Biotech Co's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was -0.109 (Sep. 2025 ) + -1.114 (Dec. 2025 ) + -4.727 (Mar. 2026 ) + 7.897 (Jun. 2026 ) = $1.95 Mil.
Oneness Biotech Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 0.472 (Sep. 2025 ) + -1.014 (Dec. 2025 ) + -1.161 (Mar. 2026 ) + -3.798 (Jun. 2026 ) = $-5.50 Mil.
Oneness Biotech Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -38.609 (Sep. 2025 ) + -1.16 (Dec. 2025 ) + 53.076 (Mar. 2026 ) + -89.127 (Jun. 2026 ) = $-75.82 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.
Oneness Biotech Co (LUX:ONEA) has a Sloan Ratio % of 23.37% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Oneness Biotech Co and its competitors.
Is Oneness Biotech Co's Sloan Ratio % too high?
Oneness Biotech Co's current Sloan Ratio % is 23.37%. Overall, Oneness Biotech Co has a GF Score™ of 61/100, reflecting its overall financial health beyond just this single metric.
How does Oneness Biotech Co's Sloan Ratio % compare to VRTX and REGN?
Oneness Biotech Co's Sloan Ratio % of 23.37% can be compared against companies in the Biotechnology 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 Biotechnology company?
A good Sloan Ratio % depends on the Biotechnology 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 Oneness Biotech Co and its competitors. Oneness Biotech Co's current Sloan Ratio % is 23.37%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Oneness Biotech Co stock overvalued right now?
Oneness Biotech Co (LUX:ONEA) has a current Sloan Ratio % of 23.37%. The stock's GF Value™ is $51.98, compared to a current price of $23.60 — trading 54.6% below its estimated fair value. The current Sloan Ratio % is 23.37%. Oneness Biotech Co's overall GF Score™ is 61/100 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 Oneness Biotech Co (LUX:ONEA), the current Sloan Ratio % is 23.37% as of Jun. 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.
Is Oneness Biotech Co (LUX:ONEA) Overvalued in 2026?
Based on GuruFocus' analysis, Oneness Biotech Co stock appears to be undervalued.
The current stock price of $23.60 is trading 54.6% below its estimated GF Value™ of $51.98.
Key valuation signals for LUX:ONEA:
Sloan Ratio %: 23.37%
GF Value™: $51.98 vs. price of $23.60 (54.6% below fair value)
No single metric tells the full story. See the LUX:ONEA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Oneness Biotech Co Ltd is engaged in the research and development of new drugs, the sale of pharmaceutical products and health products, and other related businesses. It focuses on developing drugs for the treatment of chronic skin and immune diseases. The Group's product portfolio comprises FESPIXON cream, for the treatment of diabetic foot ulcers, and Bonvadis, a wound care medical device. It also has various other product candidates in its development pipeline, such as FB825, FB704A, SNS812, SNS851, and others. The Group operates in the following reportable segments: New drug research and development, which derives maximum revenue, and the Agricultural products cultivation and organic food segment.
61GF Score
Get the complete analysis for LUX:ONEA
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
LUX:ONEA has been successfully added to your 
