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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.
Ibase Technology's Sloan Ratio for the quarter that ended in Jun. 2026 was 7.11%.
As of Jun. 2026, Ibase Technology has a Sloan Ratio of 7.11%, indicating the company is in the safe zone and there is no funny business with accruals.
Ibase Technology (ROCO:8050) 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, Ibase Technology has a Sloan Ratio of 7.11%, indicating the company is in the safe zone and there is no funny business with accruals.
Ibase Technology Sloan Ratio % Related Terms
Ibase Technology Sloan Ratio % Historical Data
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The historical data trend for Ibase Technology'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:8050 vs DELL, ANET, SNDK: Sloan Ratio % Comparison
For the Computer Hardware subindustry, Ibase Technology'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.
Ibase Technology Sloan Ratio % vs Hardware Industry
For the Hardware industry and Technology sector, Ibase Technology's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Ibase Technology'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.
Ibase Technology's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Ibase Technology's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 77.998 (Sep. 2025 ) + -57.918 (Dec. 2025 ) + 33.414 (Mar. 2026 ) + 171.428 (Jun. 2026 ) = NT$225 Mil.
Ibase Technology's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 554.066 (Sep. 2025 ) + 8.219 (Dec. 2025 ) + -427.678 (Mar. 2026 ) + -941.771 (Jun. 2026 ) = NT$-807 Mil.
Ibase Technology's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 11.435 (Sep. 2025 ) + -15.744 (Dec. 2025 ) + 28.691 (Mar. 2026 ) + -45.084 (Jun. 2026 ) = NT$-21 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.
Ibase Technology (ROCO:8050) has a Sloan Ratio % of 7.11% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Ibase Technology and its competitors.
Is Ibase Technology's Sloan Ratio % too high?
Ibase Technology's current Sloan Ratio % is 7.11%. Overall, Ibase Technology has a GF Score™ of 72/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Ibase Technology's Sloan Ratio % compare to DELL and ANET?
Ibase Technology's Sloan Ratio % of 7.11% 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 Ibase Technology and its competitors. Ibase Technology's current Sloan Ratio % is 7.11%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ibase Technology stock overvalued right now?
Based on GuruFocus' analysis, Ibase Technology (ROCO:8050) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$65.84, compared to a current price of NT$58.90 — trading 10.5% below its estimated fair value. The current Sloan Ratio % is 7.11%. Ibase Technology's overall GF Score™ is 72/100 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 Ibase Technology (ROCO:8050), the current Sloan Ratio % is 7.11% 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 Ibase Technology (ROCO:8050) Overvalued in 2026?
Based on GuruFocus' analysis, Ibase Technology stock appears to be undervalued.
The current stock price of NT$58.90 is trading 10.5% below its estimated GF Value™ of NT$65.84.
GuruFocus considers Ibase Technology to be Modestly Undervalued.
Key valuation signals for ROCO:8050:
Sloan Ratio %: 7.11%
GF Value™: NT$65.84 vs. price of NT$58.90 (10.5% below fair value)
No single metric tells the full story. See the ROCO:8050 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Ibase Technology Inc is a Taiwan-based company principally engaged in the manufacture and distribution of computer devices. It offers single-board computers, industrial motherboards, embedded systems, and panel PCs in the Industrial PC market. The company has two manufacturing sites, one in Sanchung and another one in Xinzhuang, New Taipei City, Taiwan. All the business activity is functioned through Taiwan and its products are distributed in Taiwan and to an international market.
72GF Score
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