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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.
CHT Security Co's Sloan Ratio for the quarter that ended in Jun. 2026 was 22.69%.
As of Jun. 2026, CHT Security Co has a Sloan Ratio of 22.69%, indicating there is a warning stage of accrual build up.
CHT Security Co (TPE:7765) 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, CHT Security Co has a Sloan Ratio of 22.69%, indicating there is a warning stage of accrual build up.
CHT Security Co Sloan Ratio % Related Terms
CHT Security Co Sloan Ratio % Historical Data
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The historical data trend for CHT Security Co'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:7765 vs IBM, ACN, FISV: Sloan Ratio % Comparison
For the Information Technology Services subindustry, CHT Security 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.
CHT Security Co Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, CHT Security Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where CHT Security Co'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.
CHT Security Co's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
CHT Security Co's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 96.197 (Sep. 2025 ) + 119.787 (Dec. 2025 ) + 137.5 (Mar. 2026 ) + 113.002 (Jun. 2026 ) = NT$466 Mil.
CHT Security Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 73.966 (Sep. 2025 ) + 147.854 (Dec. 2025 ) + 105.294 (Mar. 2026 ) + 29.258 (Jun. 2026 ) = NT$356 Mil.
CHT Security Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 1.222 (Sep. 2025 ) + -488.817 (Dec. 2025 ) + -7.871 (Mar. 2026 ) + -98.393 (Jun. 2026 ) = NT$-594 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.
CHT Security Co (TPE:7765) has a Sloan Ratio % of 22.69% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on CHT Security Co and its competitors.
Is CHT Security Co's Sloan Ratio % too high?
CHT Security Co's current Sloan Ratio % is 22.69%. Overall, CHT Security Co has a GF Score™ of 26/100, reflecting its overall financial health beyond just this single metric.
How does CHT Security Co's Sloan Ratio % compare to IBM and ACN?
CHT Security Co's Sloan Ratio % of 22.69% can be compared against companies in the Software 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 Software company?
A good Sloan Ratio % depends on the Software 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 CHT Security Co and its competitors. CHT Security Co's current Sloan Ratio % is 22.69%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CHT Security Co stock overvalued right now?
CHT Security Co (TPE:7765) has a current Sloan Ratio % of 22.69%. The current Sloan Ratio % is 22.69%. CHT Security Co's overall GF Score™ is 26/100 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 CHT Security Co (TPE:7765), the current Sloan Ratio % is 22.69% 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.
CHT Security Co Ltd is engaged in providing information security services. The company integrates research, development, practice, and technical capabilities to provide information security products and services. The products and services provided by the company include Government agency information security solutions, securities industry information security solutions, manufacturing information security solutions, and others.
26GF 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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