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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.
As of Jun. 2026, Excellence Optoelectronics Holding Co has a Sloan Ratio of 7.14%, indicating the company is in the safe zone and there is no funny business with accruals.
Excellence Optoelectronics Holding Co (TPE:3717) 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, Excellence Optoelectronics Holding Co has a Sloan Ratio of 7.14%, indicating the company is in the safe zone and there is no funny business with accruals.
Excellence Optoelectronics Holding Co Sloan Ratio % Related Terms
Excellence Optoelectronics Holding Co Sloan Ratio % Historical Data
* 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.
Excellence Optoelectronics Holding Co Sloan Ratio % Chart
Excellence Optoelectronics Holding Co Annual Data
Trend
Dec24
Dec25
Sloan Ratio %
13.60
1.40
Excellence Optoelectronics Holding Co Quarterly Data
TPE:3717 vs APH, GLW, TEL: Sloan Ratio % Comparison
For the Electronic Components subindustry, Excellence Optoelectronics Holding 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.
Excellence Optoelectronics Holding Co Sloan Ratio % vs Hardware Industry
Excellence Optoelectronics Holding Co Sloan Ratio % Calculation
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.
* 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.
Excellence Optoelectronics Holding Co (TPE:3717) has a Sloan Ratio % of 7.14% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Excellence Optoelectronics Holding Co and its competitors.
Is Excellence Optoelectronics Holding Co's Sloan Ratio % too high?
Excellence Optoelectronics Holding Co's current Sloan Ratio % is 7.14%. Overall, Excellence Optoelectronics Holding Co has a GF Score™ of 16/100, reflecting its overall financial health beyond just this single metric.
How does Excellence Optoelectronics Holding Co's Sloan Ratio % compare to APH and GLW?
Excellence Optoelectronics Holding Co's Sloan Ratio % of 7.14% 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 Excellence Optoelectronics Holding Co and its competitors. Excellence Optoelectronics Holding Co's current Sloan Ratio % is 7.14%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Excellence Optoelectronics Holding Co stock overvalued right now?
Excellence Optoelectronics Holding Co (TPE:3717) has a current Sloan Ratio % of 7.14%. The current Sloan Ratio % is 7.14%. Excellence Optoelectronics Holding Co's overall GF Score™ is 16/100 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 Excellence Optoelectronics Holding Co (TPE:3717), the current Sloan Ratio % is 7.14% 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.
Excellence Optoelectronics Holding Co is a high technology-oriented company. It is a professional LED lamp manufacturer producing top quality of Super High Brightness LED lamps with AlInGaP and InGaN chip materials. It's subsidiaries nclude the design, development, testing, manufacturing of LED components, OEM/ODM LED modules and patented solution for the automotive market; LED traffic signals, LED street lighting, industrial lighting and LED consumer products for the energy-saving market; and the design, installation and construction of energy-saving products for government and public sector projects.
16GF Score
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