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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.
Spectra Products's Sloan Ratio for the quarter that ended in Dec. 2025 was 0.00%.
As of Dec. 2025, Spectra Products has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Spectra Products (OTCPK:SPKTF) 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 Dec. 2025, Spectra Products has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Spectra Products Sloan Ratio % Related Terms
Spectra Products Sloan Ratio % Historical Data
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The historical data trend for Spectra Products'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 Auto Parts subindustry, Spectra Products'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.
Spectra Products Sloan Ratio % vs Vehicles & Parts Industry
For the Vehicles & Parts industry and Consumer Cyclical sector, Spectra Products's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Spectra Products'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.
Spectra Products's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Spectra Products's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 0.042 (Mar. 2025 ) + -0.03 (Jun. 2025 ) + 0.02 (Sep. 2025 ) + 0.001 (Dec. 2025 ) = $0.03 Mil.
Spectra Products's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 0.082 (Mar. 2025 ) + -0.019 (Jun. 2025 ) + 0.03 (Sep. 2025 ) + 0.07 (Dec. 2025 ) = $0.16 Mil.
Spectra Products's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was 0 (Mar. 2025 ) + 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) = $0.00 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.
Spectra Products (SPKTF) has a Sloan Ratio % of 0.00% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Spectra Products and its competitors.
Is Spectra Products' Sloan Ratio % too high?
Spectra Products' current Sloan Ratio % is 0.00%. Overall, Spectra Products has a GF Score™ of 49/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Spectra Products' Sloan Ratio % compare to ORLY and AZO?
Spectra Products' Sloan Ratio % of 0.00% can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Sloan Ratio % depends on the Vehicles & Parts 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 Spectra Products and its competitors. Spectra Products's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Spectra Products stock overvalued right now?
Based on GuruFocus' analysis, Spectra Products (SPKTF) is currently considered Significantly Undervalued. The stock's GF Value™ is $0.15, compared to a current price of $0.02 — trading 86.7% below its estimated fair value. The current Sloan Ratio % is 0.00%. Spectra Products' overall GF Score™ is 49/100 with 2 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 Spectra Products (SPKTF), the current Sloan Ratio % is 0.00% as of Dec. 2025. 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 Spectra Products (SPKTF) Overvalued in 2026?
Based on GuruFocus' analysis, Spectra Products stock appears to be undervalued.
The current stock price of $0.02 is trading 86.7% below its estimated GF Value™ of $0.15.
GuruFocus considers Spectra Products to be Significantly Undervalued.
Key valuation signals for SPKTF:
Sloan Ratio %: 0.00%
GF Value™: $0.15 vs. price of $0.02 (86.7% below fair value)
No single metric tells the full story. See the SPKTF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Spectra Products Inc is a company engaged in manufacturing and supplying safety and productivity enhancement products to the bus and truck transportation industry. The operating segment of the company is Bus and Truck Transportation Safety Equipment. It manufactures and markets brake and wheel-end monitoring equipment as an after-market product through transportation dealers, distributors and direct sales to fleet operators. Geographically, it generates the majority of its revenue from the United States.
49GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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