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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.
As of Jun. 2026, Cal-Comp Electronics (Thailand) PCL has a Sloan Ratio of 6.34%, indicating the company is in the safe zone and there is no funny business with accruals.
Cal-Comp Electronics (Thailand) PCL (TPE:9105) 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, Cal-Comp Electronics (Thailand) PCL has a Sloan Ratio of 6.34%, indicating the company is in the safe zone and there is no funny business with accruals.
Cal-Comp Electronics (Thailand) PCL Sloan Ratio % Related Terms
Cal-Comp Electronics (Thailand) PCL 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.
Cal-Comp Electronics (Thailand) PCL Sloan Ratio % Chart
TPE:9105 vs DELL, ANET, SNDK: Sloan Ratio % Comparison
For the Computer Hardware subindustry, Cal-Comp Electronics (Thailand) PCL'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.
Cal-Comp Electronics (Thailand) PCL Sloan Ratio % vs Hardware Industry
For the Hardware industry and Technology sector, Cal-Comp Electronics (Thailand) PCL's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Cal-Comp Electronics (Thailand) PCL's Sloan Ratio % falls into.
Cal-Comp Electronics (Thailand) PCL 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.
Cal-Comp Electronics (Thailand) PCL's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 504.852 (Sep. 2025 ) + 422.992 (Dec. 2025 ) + 496.101 (Mar. 2026 ) + 683.654 (Jun. 2026 ) = NT$2,108 Mil.
Cal-Comp Electronics (Thailand) PCL's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 581.52 (Sep. 2025 ) + -764.109 (Dec. 2025 ) + 2674.688 (Mar. 2026 ) + -2773.11 (Jun. 2026 ) = NT$-281 Mil.
Cal-Comp Electronics (Thailand) PCL's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -1065.377 (Sep. 2025 ) + -302.703 (Dec. 2025 ) + -1275.269 (Mar. 2026 ) + -711.743 (Jun. 2026 ) = NT$-3,355 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.
Cal-Comp Electronics (Thailand) PCL (TPE:9105) has a Sloan Ratio % of 6.34% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Cal-Comp Electronics (Thailand) PCL and its competitors.
Is Cal-Comp Electronics (Thailand) PCL's Sloan Ratio % too high?
Cal-Comp Electronics (Thailand) PCL's current Sloan Ratio % is 6.34%. Overall, Cal-Comp Electronics (Thailand) PCL has a GF Score™ of 77/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cal-Comp Electronics (Thailand) PCL's Sloan Ratio % compare to DELL and ANET?
Cal-Comp Electronics (Thailand) PCL's Sloan Ratio % of 6.34% can be compared against companies in the Hardware 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 Hardware company?
A good Sloan Ratio % depends on the Hardware 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 Cal-Comp Electronics (Thailand) PCL and its competitors. Cal-Comp Electronics (Thailand) PCL's current Sloan Ratio % is 6.34%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cal-Comp Electronics (Thailand) PCL stock overvalued right now?
Based on GuruFocus' analysis, Cal-Comp Electronics (Thailand) PCL (TPE:9105) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$5.09, compared to a current price of NT$8.64 — trading 69.7% above its estimated fair value. The current Sloan Ratio % is 6.34%. Cal-Comp Electronics (Thailand) PCL's overall GF Score™ is 77/100 with 8 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 Cal-Comp Electronics (Thailand) PCL (TPE:9105), the current Sloan Ratio % is 6.34% 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 Cal-Comp Electronics (Thailand) PCL (TPE:9105) Overvalued in 2026?
Based on GuruFocus' analysis, Cal-Comp Electronics (Thailand) PCL stock appears to be overvalued.
The current stock price of NT$8.64 is trading 69.7% above its estimated GF Value™ of NT$5.09.
GuruFocus considers Cal-Comp Electronics (Thailand) PCL to be Significantly Overvalued.
Key valuation signals for TPE:9105:
Sloan Ratio %: 6.34%
GF Value™: NT$5.09 vs. price of NT$8.64 (69.7% above fair value)
No single metric tells the full story. See the TPE:9105 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cal-Comp Electronics (Thailand) PCL is a Thailand-based company engaged in the manufacture of electronic products, such as computers and computer peripherals, telecommunication equipment, and automation equipment. The company has three reporting segments: Computer peripherals offer ink-jet printers, laser printers, multifunction printers, dot-matrix printers, external hard drives, and printed circuit board assemblies; Telecommunications products include set-top boxes and Bluetooth headsets, and the Service income segment. Computer peripherals generate the majority of the company's revenue. The company serves markets in Thailand, Brazil, China, and the Philippines, and the majority of its sales come from its customer base in Thailand.
77GF Score
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