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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.
Acer Gadget's Sloan Ratio for the quarter that ended in Jun. 2026 was 22.26%.
As of Jun. 2026, Acer Gadget has a Sloan Ratio of 22.26%, indicating there is a warning stage of accrual build up.
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, Acer Gadget has a Sloan Ratio of 22.26%, indicating there is a warning stage of accrual build up.
Acer Gadget Sloan Ratio % Related Terms
Acer Gadget Sloan Ratio % Historical Data
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The historical data trend for Acer Gadget'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:2432 vs DELL, ANET, SNDK: Sloan Ratio % Comparison
For the Computer Hardware subindustry, Acer Gadget'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.
Acer Gadget Sloan Ratio % vs Hardware Industry
For the Hardware industry and Technology sector, Acer Gadget's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Acer Gadget'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.
Acer Gadget's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Acer Gadget's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 28.298 (Sep. 2025 ) + 56.751 (Dec. 2025 ) + 16.212 (Mar. 2026 ) + 34.672 (Jun. 2026 ) = NT$136 Mil.
Acer Gadget's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 99.531 (Sep. 2025 ) + 50.382 (Dec. 2025 ) + -70.149 (Mar. 2026 ) + 27.443 (Jun. 2026 ) = NT$107 Mil.
Acer Gadget's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 8.037 (Sep. 2025 ) + -4.038 (Dec. 2025 ) + -121.073 (Mar. 2026 ) + -290.649 (Jun. 2026 ) = NT$-408 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.
Acer Gadget (TPE:2432) has a Sloan Ratio % of 22.26% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Acer Gadget and its competitors.
Is Acer Gadget's Sloan Ratio % too high?
Acer Gadget's current Sloan Ratio % is 22.26%. Overall, Acer Gadget has a GF Score™ of 56/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Acer Gadget's Sloan Ratio % compare to DELL and ANET?
Acer Gadget's Sloan Ratio % of 22.26% can be compared against companies in the Hardware 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 Hardware company?
A good Sloan Ratio % depends on the Hardware 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 Acer Gadget and its competitors. Acer Gadget's current Sloan Ratio % is 22.26%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Acer Gadget stock overvalued right now?
Based on GuruFocus' analysis, Acer Gadget (TPE:2432) is currently considered Possible Value Trap. The stock's GF Value™ is NT$55.55, compared to a current price of NT$27.15 — trading 51.1% below its estimated fair value. The current Sloan Ratio % is 22.26%. Acer Gadget's overall GF Score™ is 56/100 with 4 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 Acer Gadget (TPE:2432), the current Sloan Ratio % is 22.26% 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 Acer Gadget (TPE:2432) Overvalued in 2026?
Based on GuruFocus' analysis, Acer Gadget stock appears to be undervalued.
The current stock price of NT$27.15 is trading 51.1% below its estimated GF Value™ of NT$55.55.
GuruFocus considers Acer Gadget to be Possible Value Trap.
Key valuation signals for TPE:2432:
Sloan Ratio %: 22.26%
GF Value™: NT$55.55 vs. price of NT$27.15 (51.1% below fair value)
No single metric tells the full story. See the TPE:2432 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Acer Gadget Inc mainly engages in telecom value-added network business, the design, sales, and lease of computer software and hardware application systems, and the sales of computer peripherals and smart life products. Its segments include the Smart Devices and Value-Added Trading Division, which generates maximum revenue and mainly engages in gaming and non-gaming products, computer peripherals, and smart life products, the Fashion Division, which engages in bags, apparel, luggage, and accessories, the Smart Mobility Division, which engages in e-Scooters and e-Bikes, and the Solutions Division, which engages in system planning, development, maintenance, operation, and service promotion. The company generates maximum revenue from China.
56GF 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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