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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.
Hammer Technology Holdings (OTCPK:HMMR) 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 Apr. 2026, Hammer Technology Holdings has a Sloan Ratio of -2,228.39%, indicating earnings are more likely to be made up of accruals.
Hammer Technology Holdings Sloan Ratio % Related Terms
Hammer Technology Holdings 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.
HMMR vs KTEL, SURG, IQST: Sloan Ratio % Comparison
For the Telecom Services subindustry, Hammer Technology Holdings'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.
Hammer Technology Holdings Sloan Ratio % vs Telecommunication Services Industry
For the Telecommunication Services industry and Communication Services sector, Hammer Technology Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Hammer Technology Holdings's Sloan Ratio % falls into.
Hammer Technology Holdings 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.
Hammer Technology Holdings's Net Income for the trailing twelve months (TTM) ended in Apr. 2026 was -3.3513870000005 (Jul. 2025 ) + -0.14887500000002 (Oct. 2025 ) + -0.15288000000002 (Jan. 2026 ) + -0.095491 (Apr. 2026 ) = $-3.75 Mil.
Hammer Technology Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Apr. 2026 was -1.7991289932312 (Jul. 2025 ) + -0.18722600000003 (Oct. 2025 ) + -0.13873785786885 (Jan. 2026 ) + -0.11759588805244 (Apr. 2026 ) = $-2.24 Mil.
Hammer Technology Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Apr. 2026 was 1.6242302032074 (Jul. 2025 ) + 0 (Oct. 2025 ) + 0 (Jan. 2026 ) + 0 (Apr. 2026 ) = $1.62 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.
Hammer Technology Holdings (HMMR) has a Sloan Ratio % of -2,228.39% as of Apr. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Hammer Technology Holdings and its competitors.
Is Hammer Technology Holdings' Sloan Ratio % too high?
Hammer Technology Holdings' current Sloan Ratio % is -2,228.39%. Overall, Hammer Technology Holdings has a GF Score™ of 20/100, reflecting its overall financial health beyond just this single metric.
How does Hammer Technology Holdings' Sloan Ratio % compare to KTEL and SURG?
Hammer Technology Holdings' Sloan Ratio % of -2,228.39% can be compared against companies in the Telecommunication 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 Telecommunication Services company?
A good Sloan Ratio % depends on the Telecommunication 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 Hammer Technology Holdings and its competitors. Hammer Technology Holdings's current Sloan Ratio % is -2,228.39%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hammer Technology Holdings stock overvalued right now?
Hammer Technology Holdings (HMMR) has a current Sloan Ratio % of -2,228.39%. The current Sloan Ratio % is -2,228.39%. Hammer Technology Holdings' overall GF Score™ is 20/100 with 4 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 Hammer Technology Holdings (HMMR), the current Sloan Ratio % is -2,228.39% as of Apr. 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.
Hammer Technology Holdings Corp is a public company advancing disruptive technologies in fintech, AI, and healthcare. Its fintech arm focuses on digital stored value solutions through the HammerPay mobile payments platform, enabling secure, encrypted commerce and remittances between consumers and merchants in developing regions. Initially formed to deliver high-speed wireless broadband in the U.S., the company has expanded services to Africa and is pursuing partnerships with wireless operators. The company has since diversified its technology portfolio, with HammerPay marking its step into fintech.
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