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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.
Lelon Electronics's Sloan Ratio for the quarter that ended in Jun. 2026 was 0.79%.
As of Jun. 2026, Lelon Electronics has a Sloan Ratio of 0.79%, indicating the company is in the safe zone and there is no funny business with accruals.
Lelon Electronics (TPE:2472) 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, Lelon Electronics has a Sloan Ratio of 0.79%, indicating the company is in the safe zone and there is no funny business with accruals.
Lelon Electronics Sloan Ratio % Related Terms
Lelon Electronics Sloan Ratio % Historical Data
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The historical data trend for Lelon Electronics'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:2472 vs APH, GLW, TEL: Sloan Ratio % Comparison
For the Electronic Components subindustry, Lelon Electronics'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.
Lelon Electronics Sloan Ratio % vs Hardware Industry
For the Hardware industry and Technology sector, Lelon Electronics's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Lelon Electronics'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.
Lelon Electronics's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Lelon Electronics's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 377.352 (Sep. 2025 ) + 583.079 (Dec. 2025 ) + 262.833 (Mar. 2026 ) + 393.532 (Jun. 2026 ) = NT$1,617 Mil.
Lelon Electronics's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 627.647 (Sep. 2025 ) + 656.292 (Dec. 2025 ) + 301.13 (Mar. 2026 ) + 571.062 (Jun. 2026 ) = NT$2,156 Mil.
Lelon Electronics's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -109.84 (Sep. 2025 ) + 133.685 (Dec. 2025 ) + -151.919 (Mar. 2026 ) + -567.662 (Jun. 2026 ) = NT$-696 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.
Lelon Electronics (TPE:2472) has a Sloan Ratio % of 0.79% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Lelon Electronics and its competitors.
Is Lelon Electronics' Sloan Ratio % too high?
Lelon Electronics' current Sloan Ratio % is 0.79%. Overall, Lelon Electronics has a GF Score™ of 73/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lelon Electronics' Sloan Ratio % compare to APH and GLW?
Lelon Electronics' Sloan Ratio % of 0.79% 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 Lelon Electronics and its competitors. Lelon Electronics's current Sloan Ratio % is 0.79%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lelon Electronics stock overvalued right now?
Based on GuruFocus' analysis, Lelon Electronics (TPE:2472) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$103.46, compared to a current price of NT$217.00 — trading 109.7% above its estimated fair value. The current Sloan Ratio % is 0.79%. Lelon Electronics' overall GF Score™ is 73/100 with 1 warning sign 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 Lelon Electronics (TPE:2472), the current Sloan Ratio % is 0.79% 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 Lelon Electronics (TPE:2472) Overvalued in 2026?
Based on GuruFocus' analysis, Lelon Electronics stock appears to be overvalued.
The current stock price of NT$217.00 is trading 109.7% above its estimated GF Value™ of NT$103.46.
GuruFocus considers Lelon Electronics to be Significantly Overvalued.
Key valuation signals for TPE:2472:
Sloan Ratio %: 0.79%
GF Value™: NT$103.46 vs. price of NT$217.00 (109.7% above fair value)
No single metric tells the full story. See the TPE:2472 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lelon Electronics Corp main activities are the manufacturing, assembling, and sale of electronic components and parts; the sale of production machinery; and acting as an agent for business operation, investment, and import and export trade. Its products include Organic Conductive Polymer Capacitors (OP-CAP), Conductive Polymer Hybrid Capacitors, SMD Aluminum Electrolytic Capacitors, Leaded Aluminum Electrolytic Capacitors, Screw Terminal Aluminum Electrolytic Capacitors, EDLC, and others. The Company operates through two reportable segments: the Lelon segment, which generates the maximum revenue and manufactures and sells aluminum electrolytic capacitors, and the Liton segment, which manufactures and sells aluminum formed foils. China generates the maximum revenue for the Company.
73GF Score
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