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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.
Posiflex Technologies's Sloan Ratio for the quarter that ended in Jun. 2026 was 16.01%.
As of Jun. 2026, Posiflex Technologies has a Sloan Ratio of 16.01%, indicating there is a warning stage of accrual build up.
Posiflex Technologies (TPE:8114) 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, Posiflex Technologies has a Sloan Ratio of 16.01%, indicating there is a warning stage of accrual build up.
Posiflex Technologies Sloan Ratio % Related Terms
Posiflex Technologies Sloan Ratio % Historical Data
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The historical data trend for Posiflex Technologies'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.
Posiflex Technologies Sloan Ratio % Competitor Comparison
For the Business Equipment & Supplies subindustry, Posiflex Technologies'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.
Posiflex Technologies Sloan Ratio % vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Posiflex Technologies's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Posiflex Technologies'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.
Posiflex Technologies's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Posiflex Technologies's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 461.107 (Sep. 2025 ) + 286.376 (Dec. 2025 ) + 295.445 (Mar. 2026 ) + 467.033 (Jun. 2026 ) = NT$1,510 Mil.
Posiflex Technologies's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 367.963 (Sep. 2025 ) + 522.986 (Dec. 2025 ) + -936.948 (Mar. 2026 ) + -959.259 (Jun. 2026 ) = NT$-1,005 Mil.
Posiflex Technologies's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -1231.321 (Sep. 2025 ) + 444.802 (Dec. 2025 ) + -239.032 (Mar. 2026 ) + -66.574 (Jun. 2026 ) = NT$-1,092 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.
Posiflex Technologies (TPE:8114) has a Sloan Ratio % of 16.01% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Posiflex Technologies and its competitors.
Is Posiflex Technologies' Sloan Ratio % too high?
Posiflex Technologies' current Sloan Ratio % is 16.01%. Overall, Posiflex Technologies has a GF Score™ of 94/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Posiflex Technologies' Sloan Ratio % compare to competitors?
Posiflex Technologies' Sloan Ratio % of 16.01% can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Sloan Ratio % depends on the Industrial Products 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 Posiflex Technologies and its competitors. Posiflex Technologies's current Sloan Ratio % is 16.01%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Posiflex Technologies stock overvalued right now?
Based on GuruFocus' analysis, Posiflex Technologies (TPE:8114) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$201.06, compared to a current price of NT$177.50 — trading 11.7% below its estimated fair value. The current Sloan Ratio % is 16.01%. Posiflex Technologies' overall GF Score™ is 94/100 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 Posiflex Technologies (TPE:8114), the current Sloan Ratio % is 16.01% 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 Posiflex Technologies (TPE:8114) Overvalued in 2026?
Based on GuruFocus' analysis, Posiflex Technologies stock appears to be undervalued.
The current stock price of NT$177.50 is trading 11.7% below its estimated GF Value™ of NT$201.06.
GuruFocus considers Posiflex Technologies to be Modestly Undervalued.
Key valuation signals for TPE:8114:
Sloan Ratio %: 16.01%
GF Value™: NT$201.06 vs. price of NT$177.50 (11.7% below fair value)
No single metric tells the full story. See the TPE:8114 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Posiflex Technologies Inc is a designer of point-of-sale (POS) and self-service technology solutions. The Group has three reportable segments: Domestic segment, U.S.A segment and other segment. The domestic segment is mainly engaged in research, design, manufacturing, sales and after-sales service. The U.S.A. segment is mainly engaged in manufacturing, sales and after-sales service in the U.S.A. The other segment is mainly engaged in sales and after-sales service. The company derives maximum revenue from U.S.A. segment. The products of the company include POS terminals, Tablet, Self-Service Kiosk, POS Monitor, POS Printer, Line Display, and others.
94GF Score
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