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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.
Win Win Precision Technology Co (TPE:4949) 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, Win Win Precision Technology Co has a Sloan Ratio of 17.94%, indicating there is a warning stage of accrual build up.
Win Win Precision Technology Co Sloan Ratio % Related Terms
Win Win Precision Technology 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.
Win Win Precision Technology Co Sloan Ratio % Chart
TPE:4949 vs FSLR, NXT, ENPH: Sloan Ratio % Comparison
For the Solar subindustry, Win Win Precision Technology 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.
Win Win Precision Technology Co Sloan Ratio % vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Win Win Precision Technology Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Win Win Precision Technology Co's Sloan Ratio % falls into.
Win Win Precision Technology 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.
Win Win Precision Technology Co's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 48.505 (Sep. 2025 ) + 28.833 (Dec. 2025 ) + 80.313 (Mar. 2026 ) + 100.263 (Jun. 2026 ) = NT$258 Mil.
Win Win Precision Technology Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -23.983 (Sep. 2025 ) + -11.89 (Dec. 2025 ) + -92.599 (Mar. 2026 ) + -37.802 (Jun. 2026 ) = NT$-166 Mil.
Win Win Precision Technology Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -8.729 (Sep. 2025 ) + -22.054 (Dec. 2025 ) + -13.404 (Mar. 2026 ) + -34.38 (Jun. 2026 ) = NT$-79 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.
Win Win Precision Technology Co (TPE:4949) has a Sloan Ratio % of 17.94% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Win Win Precision Technology Co and its competitors.
Is Win Win Precision Technology Co's Sloan Ratio % too high?
Win Win Precision Technology Co's current Sloan Ratio % is 17.94%. Overall, Win Win Precision Technology Co has a GF Score™ of 59/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Win Win Precision Technology Co's Sloan Ratio % compare to FSLR and NXT?
Win Win Precision Technology Co's Sloan Ratio % of 17.94% 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 Win Win Precision Technology Co and its competitors. Win Win Precision Technology Co's current Sloan Ratio % is 17.94%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Win Win Precision Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Win Win Precision Technology Co (TPE:4949) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$27.73, compared to a current price of NT$76.70 — trading 176.6% above its estimated fair value. The current Sloan Ratio % is 17.94%. Win Win Precision Technology Co's overall GF Score™ is 59/100 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 Win Win Precision Technology Co (TPE:4949), the current Sloan Ratio % is 17.94% 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 Win Win Precision Technology Co (TPE:4949) Overvalued in 2026?
Based on GuruFocus' analysis, Win Win Precision Technology Co stock appears to be overvalued.
The current stock price of NT$76.70 is trading 176.6% above its estimated GF Value™ of NT$27.73.
GuruFocus considers Win Win Precision Technology Co to be Significantly Overvalued.
Key valuation signals for TPE:4949:
Sloan Ratio %: 17.94%
GF Value™: NT$27.73 vs. price of NT$76.70 (176.6% above fair value)
No single metric tells the full story. See the TPE:4949 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Win Win Precision Technology Co Ltd and its subsidiaries are mainly engaged in manufacturing solar photovoltaic modules, system design, planning, and integration services, as well as consumable parts of equipment for the semiconductor industry, and maintenance services. The Group's operating segments are: Solar energy and Semiconductor. Maximum revenue is generated from the Semiconductor segment, which manufactures semiconductor component consumables made of tungsten, molybdenum, ceramics, and graphite, which are widely used in end markets such as foundry fabs, DRAM fabs, and panel factories. Additionally, it offers related refurbishment and repair services. Geographically, the Group generates maximum revenue from Taiwan, followed by Europe, and other regions.
59GF Score
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