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.
Paxys's Sloan Ratio for the quarter that ended in Mar. 2026 was -13.27%.
Warning Sign:
When sloan ratio (-30.8)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Mar. 2026, Paxys has a Sloan Ratio of -13.27%, indicating earnings are more likely to be made up of accruals.
Paxys (PHS:PAX) 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, Paxys has a Sloan Ratio of -13.27%, indicating earnings are more likely to be made up of accruals.
Paxys Sloan Ratio % Related Terms
Paxys Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Paxys'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.
PHS:PAX vs CTAS, CPRT, ULS: Sloan Ratio % Comparison
For the Specialty Business Services subindustry, Paxys'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.
Paxys Sloan Ratio % vs Business Services Industry
For the Business Services industry and Industrials sector, Paxys's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Paxys'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.
Paxys's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Paxys's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 30.11 (Jun. 2025 ) + 55.171 (Sep. 2025 ) + 22.682 (Dec. 2025 ) + 28.315 (Mar. 2026 ) = ₱136.28 Mil.
Paxys's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 31.308 (Jun. 2025 ) + 50.959 (Sep. 2025 ) + 40.062 (Dec. 2025 ) + 13.326 (Mar. 2026 ) = ₱135.66 Mil.
Paxys's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 38.242 (Jun. 2025 ) + 691.489 (Sep. 2025 ) + -88.687 (Dec. 2025 ) + -7.404 (Mar. 2026 ) = ₱633.64 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.
Paxys (PHS:PAX) has a Sloan Ratio % of -13.27% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Paxys and its competitors.
Is Paxys' Sloan Ratio % too high?
Paxys' current Sloan Ratio % is -13.27%. Overall, Paxys has a GF Score™ of 23/100, reflecting its overall financial health beyond just this single metric.
How does Paxys' Sloan Ratio % compare to CTAS and CPRT?
Paxys' Sloan Ratio % of -13.27% can be compared against companies in the Business 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 Business Services company?
A good Sloan Ratio % depends on the Business 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 Paxys and its competitors. Paxys's current Sloan Ratio % is -13.27%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Paxys stock overvalued right now?
Paxys (PHS:PAX) has a current Sloan Ratio % of -13.27%. The current Sloan Ratio % is -13.27%. Paxys' overall GF Score™ is 23/100 with 5 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 Paxys (PHS:PAX), the current Sloan Ratio % is -13.27% 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.
Paxys Inc is an investment holding company engaged in providing diversified services, including business process outsourcing and data conversion, mainly in the Philippines and internationally. The Group has divested its call center, salary packaging, IT consulting, and software solutions businesses. It operates through two segments: the Services segment, which includes managed services, leasing and subleasing, and other outsourcing services, mainly managed and operated in the Philippines; and the Investment Holding segment, which comprises the Parent Company and other non-operating subsidiaries that invest excess funds in investment securities and bank deposits. The majority of the Group's revenue is generated from the Investment Holding segment.
23GF Score
Get the complete analysis for PHS:PAX
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
PHS:PAX has been successfully added to your 
