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.
Roma Green Finance's Sloan Ratio for the quarter that ended in Mar. 2026 was 51.76%.
Warning Sign:
When sloan ratio (51.48)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Mar. 2026, Roma Green Finance has a Sloan Ratio of 51.76%, indicating earnings are more likely to be made up of accruals.
Roma Green Finance (NAS:ROMA) 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, Roma Green Finance has a Sloan Ratio of 51.76%, indicating earnings are more likely to be made up of accruals.
Roma Green Finance Sloan Ratio % Related Terms
Roma Green Finance Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Roma Green Finance'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.
For the Consulting Services subindustry, Roma Green Finance'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.
Roma Green Finance Sloan Ratio % vs Business Services Industry
For the Business Services industry and Industrials sector, Roma Green Finance's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Roma Green Finance'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.
Roma Green Finance's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Roma Green Finance's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -2.254 (Sep. 2025 ) + -1.248 (Mar. 2026 ) = $-3.50 Mil.
Roma Green Finance's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -1.72 (Sep. 2025 ) + -0.824 (Mar. 2026 ) = $-2.54 Mil.
Roma Green Finance's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -5.183 (Sep. 2025 ) + -0.92 (Mar. 2026 ) = $-6.10 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.
Roma Green Finance (ROMA) has a Sloan Ratio % of 51.76% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Roma Green Finance and its competitors.
Is Roma Green Finance's Sloan Ratio % too high?
Roma Green Finance's current Sloan Ratio % is 51.76%. Overall, Roma Green Finance has a GF Score™ of 17/100, reflecting its overall financial health beyond just this single metric.
How does Roma Green Finance's Sloan Ratio % compare to SBC and FORR?
Roma Green Finance's Sloan Ratio % of 51.76% 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 Roma Green Finance and its competitors. Roma Green Finance's current Sloan Ratio % is 51.76%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Roma Green Finance stock overvalued right now?
Roma Green Finance (ROMA) has a current Sloan Ratio % of 51.76%. The current Sloan Ratio % is 51.76%. Roma Green Finance's overall GF Score™ is 17/100 with 11 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 Roma Green Finance (ROMA), the current Sloan Ratio % is 51.76% 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.
Roma Green Finance Ltd is principally engaged in the provision of ESG, corporate governance and risk management as well as sustainability and climate change-related advisory services. The company works closely with its clients to help them understand, identify, manage, and overcome various business matters arising from such factors related to ESG, sustainability and climate change. Geographically, the company generates its revenue from Hong Kong and Singapore.
17GF Score
Get the complete analysis for ROMA
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
ROMA has been successfully added to your 
