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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.
Mosel Vitelic's Sloan Ratio for the quarter that ended in Jun. 2026 was 2.61%.
As of Jun. 2026, Mosel Vitelic has a Sloan Ratio of 2.61%, indicating the company is in the safe zone and there is no funny business with accruals.
Mosel Vitelic (TPE:2342) 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 Jun. 2026, Mosel Vitelic has a Sloan Ratio of 2.61%, indicating the company is in the safe zone and there is no funny business with accruals.
Mosel Vitelic Sloan Ratio % Related Terms
Mosel Vitelic Sloan Ratio % Historical Data
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The historical data trend for Mosel Vitelic'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.
TPE:2342 vs NVDA, AVGO, MU: Sloan Ratio % Comparison
For the Semiconductors subindustry, Mosel Vitelic'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.
Mosel Vitelic Sloan Ratio % vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Mosel Vitelic's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Mosel Vitelic'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.
Mosel Vitelic's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Mosel Vitelic's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was -4.654 (Sep. 2025 ) + -41.386 (Dec. 2025 ) + -17.129 (Mar. 2026 ) + -18.765 (Jun. 2026 ) = NT$-82 Mil.
Mosel Vitelic's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -29.601 (Sep. 2025 ) + 37.265 (Dec. 2025 ) + -44.465 (Mar. 2026 ) + 80.951 (Jun. 2026 ) = NT$44 Mil.
Mosel Vitelic's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 19.339 (Sep. 2025 ) + -52.398 (Dec. 2025 ) + -50.922 (Mar. 2026 ) + -122.21 (Jun. 2026 ) = NT$-206 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.
Mosel Vitelic (TPE:2342) has a Sloan Ratio % of 2.61% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Mosel Vitelic and its competitors.
Is Mosel Vitelic's Sloan Ratio % too high?
Mosel Vitelic's current Sloan Ratio % is 2.61%. Overall, Mosel Vitelic has a GF Score™ of 72/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Mosel Vitelic's Sloan Ratio % compare to NVDA and AVGO?
Mosel Vitelic's Sloan Ratio % of 2.61% can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Sloan Ratio % depends on the Semiconductors 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 Mosel Vitelic and its competitors. Mosel Vitelic's current Sloan Ratio % is 2.61%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mosel Vitelic stock overvalued right now?
Based on GuruFocus' analysis, Mosel Vitelic (TPE:2342) is currently considered Fairly Valued. The stock's GF Value™ is NT$36.91, compared to a current price of NT$37.70 — trading 2.1% above its estimated fair value. The current Sloan Ratio % is 2.61%. Mosel Vitelic's overall GF Score™ is 72/100 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 Mosel Vitelic (TPE:2342), the current Sloan Ratio % is 2.61% 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 Mosel Vitelic (TPE:2342) Overvalued in 2026?
Based on GuruFocus' analysis, Mosel Vitelic stock appears to be overvalued.
The current stock price of NT$37.70 is trading 2.1% above its estimated GF Value™ of NT$36.91.
GuruFocus considers Mosel Vitelic to be Fairly Valued.
Key valuation signals for TPE:2342:
Sloan Ratio %: 2.61%
GF Value™: NT$36.91 vs. price of NT$37.70 (2.1% above fair value)
No single metric tells the full story. See the TPE:2342 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Mosel Vitelic Inc is a Taiwan-based company providing wafer foundry services. The company focuses on the field of power semiconductor devices and power management IC. The main products include Trench Power MOSFET, Trench IGBT, Analog IC, Trench Schottky Diodes, and electrostatic protection devices as well as various diodes. The end products are widely applied to the fields of computers, LCD monitors and televisions, mobile phone batteries, machine tools, LED lighting, power supplies, and automotive electronics. The company generates a majority of revenue from Taiwan and the rest from other parts of Asia, Europe, and the Americas.
72GF 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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