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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.
GRAVITY Co's Sloan Ratio for the quarter that ended in Jun. 2026 was 0.00%.
As of Jun. 2026, GRAVITY 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 Jun. 2026, GRAVITY Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
GRAVITY Co Sloan Ratio % Related Terms
GRAVITY Co Sloan Ratio % Historical Data
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The historical data trend for GRAVITY 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.
STU:GD8A vs SOHU, DDI, GDEV: Sloan Ratio % Comparison
For the Electronic Gaming & Multimedia subindustry, GRAVITY 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.
GRAVITY Co Sloan Ratio % vs Interactive Media Industry
For the Interactive Media industry and Communication Services sector, GRAVITY Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where GRAVITY 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.
GRAVITY Co's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
GRAVITY Co's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 12.153 (Sep. 2025 ) + 7.175 (Dec. 2025 ) + 17.058 (Mar. 2026 ) + 13.814 (Jun. 2026 ) = €50.2 Mil.
GRAVITY Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) + 0 (Jun. 2026 ) = €0.0 Mil.
GRAVITY Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) + 0 (Jun. 2026 ) = €0.0 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.
GRAVITY Co (STU:GD8A) has a Sloan Ratio % of 0.00% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on GRAVITY Co and its competitors.
Is GRAVITY Co's Sloan Ratio % too high?
GRAVITY Co's current Sloan Ratio % is 0.00%. Overall, GRAVITY Co has a GF Score™ of 77/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does GRAVITY Co's Sloan Ratio % compare to SOHU and DDI?
GRAVITY Co's Sloan Ratio % of 0.00% can be compared against companies in the Interactive Media 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 an Interactive Media company?
A good Sloan Ratio % depends on the Interactive Media 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 GRAVITY Co and its competitors. GRAVITY 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 GRAVITY Co stock overvalued right now?
Based on GuruFocus' analysis, GRAVITY Co (STU:GD8A) is currently considered Modestly Overvalued. The stock's GF Value™ is €52.27, compared to a current price of €60.50 — trading 15.7% above its estimated fair value. The current Sloan Ratio % is 0.00%. GRAVITY Co's overall GF Score™ is 77/100 with 6 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 GRAVITY Co (STU:GD8A), the current Sloan Ratio % is 0.00% 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 GRAVITY Co (STU:GD8A) Overvalued in 2026?
Based on GuruFocus' analysis, GRAVITY Co stock appears to be overvalued.
The current stock price of €60.50 is trading 15.7% above its estimated GF Value™ of €52.27.
GuruFocus considers GRAVITY Co to be Modestly Overvalued.
Key valuation signals for STU:GD8A:
Sloan Ratio %: 0.00%
GF Value™: €52.27 vs. price of €60.50 (15.7% above fair value)
No single metric tells the full story. See the STU:GD8A stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
GRAVITY Co Ltd is an online and mobile games developer and publisher based in Korea. The gaming products of the company include Ragnarok Online, Requiem, Dragonica (Dragon Saga), Ragnarok Online II, Requiem Online, and R.O.S.E. Online. The company generates revenue from online games, mobile games and other sources including character based merchandise and animation. Geographically, it derives maximum revenue from Taiwan.
77GF Score
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