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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.
GSI Co's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
As of Mar. 2026, GSI Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
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, GSI Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
GSI Co Sloan Ratio % Related Terms
GSI Co Sloan Ratio % Historical Data
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The historical data trend for GSI Co'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.
SSE:5579 vs IBM, ACN, CTSH: Sloan Ratio % Comparison
For the Information Technology Services subindustry, GSI Co'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.
GSI Co Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, GSI Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where GSI Co'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.
GSI Co's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
GSI Co's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 70.331 (Jun. 2025 ) + 82.68 (Sep. 2025 ) + 99.469 (Dec. 2025 ) + 124.307 (Mar. 2026 ) = 円377 Mil.
GSI Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was (Jun. 2025 ) + (Sep. 2025 ) + (Dec. 2025 ) + (Mar. 2026 ) = 円0 Mil.
GSI Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was (Jun. 2025 ) + (Sep. 2025 ) + (Dec. 2025 ) + (Mar. 2026 ) = 円0 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.
GSI Co (SSE:5579) has a Sloan Ratio % of 0.00% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on GSI Co and its competitors.
Is GSI Co's Sloan Ratio % too high?
GSI Co's current Sloan Ratio % is 0.00%. Overall, GSI Co has a GF Score™ of 42/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does GSI Co's Sloan Ratio % compare to IBM and ACN?
GSI Co's Sloan Ratio % of 0.00% can be compared against companies in the Software 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 Software company?
A good Sloan Ratio % depends on the Software 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 GSI Co and its competitors. GSI Co'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 GSI Co stock overvalued right now?
Based on GuruFocus' analysis, GSI Co (SSE:5579) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,606.64, compared to a current price of 円1,315.00 — trading 18.2% below its estimated fair value. The current Sloan Ratio % is 0.00%. GSI Co's overall GF Score™ is 42/100. 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 GSI Co (SSE:5579), the current Sloan Ratio % is 0.00% 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.
Is GSI Co (SSE:5579) Overvalued in 2026?
Based on GuruFocus' analysis, GSI Co stock appears to be undervalued.
The current stock price of 円1,315.00 is trading 18.2% below its estimated GF Value™ of 円1,606.64.
GuruFocus considers GSI Co to be Modestly Undervalued.
Key valuation signals for SSE:5579:
Sloan Ratio %: 0.00%
GF Value™: 円1,606.64 vs. price of 円1,315.00 (18.2% below fair value)
No single metric tells the full story. See the SSE:5579 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
GSI Co Ltd is engaged in providing IT solution services that satisfy its customers. It is a system development business that specializes in providing system development to companies that are struggling with a lack of IT service development capabilities to utilize corporate digital technology.
42GF Score
Get the complete analysis for SSE:5579
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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