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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.
Walsin Lihwa's Sloan Ratio for the quarter that ended in Mar. 2026 was 3.10%.
As of Mar. 2026, Walsin Lihwa has a Sloan Ratio of 3.10%, indicating the company is in the safe zone and there is no funny business with accruals.
Walsin Lihwa (LUX:WLSRS) 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, Walsin Lihwa has a Sloan Ratio of 3.10%, indicating the company is in the safe zone and there is no funny business with accruals.
Walsin Lihwa Sloan Ratio % Related Terms
Walsin Lihwa Sloan Ratio % Historical Data
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The historical data trend for Walsin Lihwa'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:WLSRS vs NUE, STLD, RS: Sloan Ratio % Comparison
For the Steel subindustry, Walsin Lihwa'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.
Walsin Lihwa Sloan Ratio % vs Steel Industry
For the Steel industry and Basic Materials sector, Walsin Lihwa's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Walsin Lihwa'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.
Walsin Lihwa's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Walsin Lihwa's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 16.489 (Jun. 2025 ) + 32.873 (Sep. 2025 ) + 32.345 (Dec. 2025 ) + 112.486 (Mar. 2026 ) = $194 Mil.
Walsin Lihwa's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 173.011 (Jun. 2025 ) + 119.335 (Sep. 2025 ) + -18.224 (Dec. 2025 ) + -104.466 (Mar. 2026 ) = $170 Mil.
Walsin Lihwa's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -128.36 (Jun. 2025 ) + -109.69 (Sep. 2025 ) + -41.663 (Dec. 2025 ) + 6.661 (Mar. 2026 ) = $-273 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.
Walsin Lihwa (LUX:WLSRS) has a Sloan Ratio % of 3.10% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Walsin Lihwa and its competitors.
Is Walsin Lihwa's Sloan Ratio % too high?
Walsin Lihwa's current Sloan Ratio % is 3.10%. Overall, Walsin Lihwa has a GF Score™ of 71/100, reflecting its overall financial health beyond just this single metric.
How does Walsin Lihwa's Sloan Ratio % compare to NUE and STLD?
Walsin Lihwa's Sloan Ratio % of 3.10% can be compared against companies in the Steel 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 Steel company?
A good Sloan Ratio % depends on the Steel 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 Walsin Lihwa and its competitors. Walsin Lihwa's current Sloan Ratio % is 3.10%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Walsin Lihwa stock overvalued right now?
Walsin Lihwa (LUX:WLSRS) has a current Sloan Ratio % of 3.10%. The stock's GF Value™ is $9.84, compared to a current price of $11.00 — trading 11.8% above its estimated fair value. The current Sloan Ratio % is 3.10%. Walsin Lihwa's overall GF Score™ is 71/100 with 9 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 Walsin Lihwa (LUX:WLSRS), the current Sloan Ratio % is 3.10% 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.
Is Walsin Lihwa (LUX:WLSRS) Overvalued in 2026?
Based on GuruFocus' analysis, Walsin Lihwa stock appears to be overvalued.
The current stock price of $11.00 is trading 11.8% above its estimated GF Value™ of $9.84.
Key valuation signals for LUX:WLSRS:
Sloan Ratio %: 3.10%
GF Value™: $9.84 vs. price of $11.00 (11.8% above fair value)
No single metric tells the full story. See the LUX:WLSRS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Walsin Lihwa Corp is a producer of cables, steel, and wires. The company made various investments in construction, electronics, material science, real estate, etc. The company's segments are wires and cables; stainless stee;, resource business, and Administration and Investing. It derives maximum revenue from Stainless steel segment. The Stainless steel segment's main products include smelting, rolled stainless steel, carbon steel and precision alloy wire which are sold to industries involving construction components, crankshaft, machine tools, plumbing, heat exchanger, drainage, petrochemical and construction. Geographically, the company operates in USA, Asia, Europe, and other regions, of which Asia generates maximum revenue.
71GF Score
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