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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.
Creative Sensor's Sloan Ratio for the quarter that ended in Mar. 2026 was 3.94%.
As of Mar. 2026, Creative Sensor has a Sloan Ratio of 3.94%, indicating the company is in the safe zone and there is no funny business with accruals.
Creative Sensor (TPE:8249) 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 Mar. 2026, Creative Sensor has a Sloan Ratio of 3.94%, indicating the company is in the safe zone and there is no funny business with accruals.
Creative Sensor Sloan Ratio % Related Terms
Creative Sensor Sloan Ratio % Historical Data
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The historical data trend for Creative Sensor'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.
For the Electrical Equipment & Parts subindustry, Creative Sensor'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.
Creative Sensor Sloan Ratio % vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Creative Sensor's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Creative Sensor'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.
Creative Sensor's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Creative Sensor's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 109.066 (Jun. 2025 ) + 185.517 (Sep. 2025 ) + 26.966 (Dec. 2025 ) + 40.804 (Mar. 2026 ) = NT$362 Mil.
Creative Sensor's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -164.033 (Jun. 2025 ) + 276.128 (Sep. 2025 ) + 71.901 (Dec. 2025 ) + 42.456 (Mar. 2026 ) = NT$226 Mil.
Creative Sensor's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -1.95 (Jun. 2025 ) + -32.023 (Sep. 2025 ) + -203.901 (Dec. 2025 ) + 10.348 (Mar. 2026 ) = NT$-228 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.
Creative Sensor (TPE:8249) has a Sloan Ratio % of 3.94% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Creative Sensor and its competitors.
Is Creative Sensor's Sloan Ratio % too high?
Creative Sensor's current Sloan Ratio % is 3.94%. Overall, Creative Sensor has a GF Score™ of 85/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Creative Sensor's Sloan Ratio % compare to VRT and BE?
Creative Sensor's Sloan Ratio % of 3.94% 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 Creative Sensor and its competitors. Creative Sensor's current Sloan Ratio % is 3.94%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Creative Sensor stock overvalued right now?
Based on GuruFocus' analysis, Creative Sensor (TPE:8249) is currently considered Fairly Valued. The stock's GF Value™ is NT$40.63, compared to a current price of NT$40.20 — trading 1.1% below its estimated fair value. The current Sloan Ratio % is 3.94%. Creative Sensor's overall GF Score™ is 85/100 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 Creative Sensor (TPE:8249), the current Sloan Ratio % is 3.94% as of Mar. 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 Creative Sensor (TPE:8249) Overvalued in 2026?
Based on GuruFocus' analysis, Creative Sensor stock appears to be undervalued.
The current stock price of NT$40.20 is trading 1.1% below its estimated GF Value™ of NT$40.63.
GuruFocus considers Creative Sensor to be Fairly Valued.
Key valuation signals for TPE:8249:
Sloan Ratio %: 3.94%
GF Value™: NT$40.63 vs. price of NT$40.20 (1.1% below fair value)
No single metric tells the full story. See the TPE:8249 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Creative Sensor Inc is engaged in manufacturing and trading of image sensor and its electronic components. The company is a supplier of contact image sensor modules (CISM) for image scanning applications. It develops and produces different kinds of high performance uncooled infra- red thermal imaging modules/cores, which are being applied in different areas including security surveillance, drone, transportation, temperature measurement, national security etc. Its products include Stealth Laser Dicing, LWIR Products, and Mars series LWIR Camera Module. It operates in one reportable operating segment. Its geographical locations include China, Thailand, Indonesia, Philippines, and Others.
85GF Score
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