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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.
Senao Networks's Sloan Ratio for the quarter that ended in Jun. 2026 was 10.16%.
As of Jun. 2026, Senao Networks has a Sloan Ratio of 10.16%, indicating there is a warning stage of accrual build up.
Senao Networks (ROCO:3558) 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, Senao Networks has a Sloan Ratio of 10.16%, indicating there is a warning stage of accrual build up.
Senao Networks Sloan Ratio % Related Terms
Senao Networks Sloan Ratio % Historical Data
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The historical data trend for Senao Networks'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.
ROCO:3558 vs CSCO, MSI, LITE: Sloan Ratio % Comparison
For the Communication Equipment subindustry, Senao Networks'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.
Senao Networks Sloan Ratio % vs Hardware Industry
For the Hardware industry and Technology sector, Senao Networks's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Senao Networks'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.
Senao Networks's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Senao Networks's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 59.267 (Sep. 2025 ) + 19.221 (Dec. 2025 ) + 5.959 (Mar. 2026 ) + 41.882 (Jun. 2026 ) = NT$126 Mil.
Senao Networks's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 624.361 (Sep. 2025 ) + -387.862 (Dec. 2025 ) + -158.643 (Mar. 2026 ) + -380.066 (Jun. 2026 ) = NT$-302 Mil.
Senao Networks's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -234.858 (Sep. 2025 ) + -474.853 (Dec. 2025 ) + -132.956 (Mar. 2026 ) + -200.722 (Jun. 2026 ) = NT$-1,043 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.
Senao Networks (ROCO:3558) has a Sloan Ratio % of 10.16% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Senao Networks and its competitors.
Is Senao Networks' Sloan Ratio % too high?
Senao Networks' current Sloan Ratio % is 10.16%. Overall, Senao Networks has a GF Score™ of 81/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Senao Networks' Sloan Ratio % compare to CSCO and MSI?
Senao Networks' Sloan Ratio % of 10.16% can be compared against companies in the Hardware 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 Hardware company?
A good Sloan Ratio % depends on the Hardware 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 Senao Networks and its competitors. Senao Networks's current Sloan Ratio % is 10.16%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Senao Networks stock overvalued right now?
Based on GuruFocus' analysis, Senao Networks (ROCO:3558) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$152.41, compared to a current price of NT$121.00 — trading 20.6% below its estimated fair value. The current Sloan Ratio % is 10.16%. Senao Networks' overall GF Score™ is 81/100 with 8 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 Senao Networks (ROCO:3558), the current Sloan Ratio % is 10.16% 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 Senao Networks (ROCO:3558) Overvalued in 2026?
Based on GuruFocus' analysis, Senao Networks stock appears to be undervalued.
The current stock price of NT$121.00 is trading 20.6% below its estimated GF Value™ of NT$152.41.
GuruFocus considers Senao Networks to be Modestly Undervalued.
Key valuation signals for ROCO:3558:
Sloan Ratio %: 10.16%
GF Value™: NT$152.41 vs. price of NT$121.00 (20.6% below fair value)
No single metric tells the full story. See the ROCO:3558 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Senao Networks Inc is engaged in the R&D, design, manufacturing, and sales of wireless communication products. The company produces integrated wireless network communication, high-speed Ethernet, network security equipment, data center switches, power supply equipment, long-range wireless telephone systems, and others. The company provides its solutions & products for AI Edge Computing, Server, Cloud AI Surveillance, Power Solutions, and Cloud Networks. The company's reportable segments are Taiwan, America, and Others. The company generates the majority of its revenue from the Taiwan region.
81GF Score
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