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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.
Hon Precision's Sloan Ratio for the quarter that ended in Jun. 2026 was 13.20%.
As of Jun. 2026, Hon Precision has a Sloan Ratio of 13.20%, indicating there is a warning stage of accrual build up.
Hon Precision (TPE:7769) 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, Hon Precision has a Sloan Ratio of 13.20%, indicating there is a warning stage of accrual build up.
Hon Precision Sloan Ratio % Related Terms
Hon Precision Sloan Ratio % Historical Data
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The historical data trend for Hon Precision'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:7769 vs AMAT, LRCX, KLAC: Sloan Ratio % Comparison
For the Semiconductor Equipment & Materials subindustry, Hon Precision'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.
Hon Precision Sloan Ratio % vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Hon Precision's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Hon Precision'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.
Hon Precision's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Hon Precision's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 3616.875 (Sep. 2025 ) + 3711.169 (Dec. 2025 ) + 4624.266 (Mar. 2026 ) + 5476.244 (Jun. 2026 ) = NT$17,429 Mil.
Hon Precision's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 3479.768 (Sep. 2025 ) + 4231.112 (Dec. 2025 ) + 2697.341 (Mar. 2026 ) + -86.415 (Jun. 2026 ) = NT$10,322 Mil.
Hon Precision's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -44.627 (Sep. 2025 ) + -679.929 (Dec. 2025 ) + -8000.668 (Mar. 2026 ) + 4560.546 (Jun. 2026 ) = NT$-4,165 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.
Hon Precision (TPE:7769) has a Sloan Ratio % of 13.20% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Hon Precision and its competitors.
Is Hon Precision's Sloan Ratio % too high?
Hon Precision's current Sloan Ratio % is 13.20%. Overall, Hon Precision has a GF Score™ of 32/100, reflecting its overall financial health beyond just this single metric.
How does Hon Precision's Sloan Ratio % compare to AMAT and LRCX?
Hon Precision's Sloan Ratio % of 13.20% 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 Hon Precision and its competitors. Hon Precision's current Sloan Ratio % is 13.20%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hon Precision stock overvalued right now?
Hon Precision (TPE:7769) has a current Sloan Ratio % of 13.20%. The current Sloan Ratio % is 13.20%. Hon Precision's overall GF Score™ is 32/100 with 3 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 Hon Precision (TPE:7769), the current Sloan Ratio % is 13.20% 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.
Hon Precision Inc is engaged in the design, manufacture, and sales of semiconductor automation equipment. The company focuses on equipment used in integrated circuit (IC) testing and handling, including final test (FT) handlers, system-level test (SLT) handlers, burn-in ovens, and temperature control solutions, along with related equipment and services.
32GF Score
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