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Speaking Roses International (Speaking Roses International) Sloan Ratio % : -249.72% (As of Mar. 2007)


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What is Speaking Roses International Sloan Ratio %?

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.

Speaking Roses International's Sloan Ratio for the quarter that ended in Mar. 2007 was -249.72%.

As of Mar. 2007, Speaking Roses International has a Sloan Ratio of -249.72%, indicating earnings are more likely to be made up of accruals.


Speaking Roses International Sloan Ratio % Historical Data

The historical data trend for Speaking Roses International'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.

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Speaking Roses International Sloan Ratio % Chart

Speaking Roses International Annual Data
Trend Dec02 Dec03 Dec04 Dec05 Dec06
Sloan Ratio %
- - 43.16 -190.39 -360.53

Speaking Roses International Quarterly Data
Dec02 Mar03 Jun03 Sep03 Dec03 Mar04 Jun04 Sep04 Dec04 Mar05 Jun05 Sep05 Dec05 Mar06 Jun06 Sep06 Dec06 Mar07
Sloan Ratio % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -151.41 -260.20 -244.04 -360.53 -249.72

Competitive Comparison of Speaking Roses International's Sloan Ratio %

For the Specialty Retail subindustry, Speaking Roses International'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.


Speaking Roses International's Sloan Ratio % Distribution in the Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Speaking Roses International's Sloan Ratio % distribution charts can be found below:

* The bar in red indicates where Speaking Roses International's Sloan Ratio % falls into.



Speaking Roses International Sloan Ratio % Calculation

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.

Speaking Roses International's Sloan Ratio for the fiscal year that ended in Dec. 2006 is calculated as

Sloan Ratio=(Net Income (A: Dec. 2006 )-Cash Flow from Operations (A: Dec. 2006 )
-Cash Flow from Investing (A: Dec. 2006 ))/Total Assets (A: Dec. 2006 )
=(-6.266--2.037
--0.292)/1.092
=-360.53%

Speaking Roses International's Sloan Ratio for the quarter that ended in Mar. 2007 is calculated as

Sloan Ratio=(Net Income (TTM)-Cash Flow from Operations (TTM))
-Cash Flow from Investing (TTM))/Total Assets (Q: Mar. 2007 )
=(-5.467--2.017
--0.291)/1.265
=-249.72%

Speaking Roses International's Net Income for the trailing twelve months (TTM) ended in Mar. 2007 was -2.085 (Jun. 2006 ) + -0.807 (Sep. 2006 ) + -1.89 (Dec. 2006 ) + -0.685 (Mar. 2007 ) = $-5.47 Mil.
Speaking Roses International's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2007 was -0.562 (Jun. 2006 ) + -0.391 (Sep. 2006 ) + -0.473 (Dec. 2006 ) + -0.591 (Mar. 2007 ) = $-2.02 Mil.
Speaking Roses International's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2007 was -0.19 (Jun. 2006 ) + -0.029 (Sep. 2006 ) + -0.018 (Dec. 2006 ) + -0.054 (Mar. 2007 ) = $-0.29 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.


Speaking Roses International  (GREY:SRII) 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.

According to How to Beat the Market with the Sloan Ratio:

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. 2007, Speaking Roses International has a Sloan Ratio of -249.72%, indicating earnings are more likely to be made up of accruals.


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Speaking Roses International (Speaking Roses International) Business Description

Traded in Other Exchanges
N/A
Address
1536 North Woodland Park Drive, Suite No 130, Layton, UT, USA, 84041
Speaking Roses International Inc develops and markets floral products. The company sells embossed flowers, floral sets, personalized flower bouquets to individuals and businesses.

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