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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.
Brains Technology's Sloan Ratio for the quarter that ended in Jan. 2026 was 0.00%.
As of Jan. 2026, Brains Technology has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Brains Technology (TSE:4075) 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 Jan. 2026, Brains Technology has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Brains Technology Sloan Ratio % Related Terms
Brains Technology Sloan Ratio % Historical Data
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The historical data trend for Brains Technology'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.
TSE:4075 vs QH, SHOP, UBER: Sloan Ratio % Comparison
For the Software - Application subindustry, Brains Technology'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.
Brains Technology Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, Brains Technology's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Brains Technology'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.
Brains Technology's Sloan Ratio for the fiscal year that ended in Jul. 2025 is calculated as
Brains Technology's Net Income for the trailing twelve months (TTM) ended in Jan. 2026 was 90.893 (Apr. 2025 ) + 49.128 (Jul. 2025 ) + -17.203 (Oct. 2025 ) + 64.486 (Jan. 2026 ) = 円187 Mil.
Brains Technology's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jan. 2026 was 0 (Apr. 2025 ) + 0 (Jul. 2025 ) + 0 (Oct. 2025 ) + 0 (Jan. 2026 ) = 円0 Mil.
Brains Technology's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jan. 2026 was 0 (Apr. 2025 ) + 0 (Jul. 2025 ) + 0 (Oct. 2025 ) + 0 (Jan. 2026 ) = 円0 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.
Brains Technology (TSE:4075) has a Sloan Ratio % of 0.00% as of Jan. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Brains Technology and its competitors.
Is Brains Technology's Sloan Ratio % too high?
Brains Technology's current Sloan Ratio % is 0.00%. Overall, Brains Technology has a GF Score™ of 83/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Brains Technology's Sloan Ratio % compare to QH and SHOP?
Brains Technology's Sloan Ratio % of 0.00% 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 Brains Technology and its competitors. Brains Technology's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Brains Technology stock overvalued right now?
Based on GuruFocus' analysis, Brains Technology (TSE:4075) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,134.57, compared to a current price of 円937.00 — trading 17.4% below its estimated fair value. The current Sloan Ratio % is 0.00%. Brains Technology's overall GF Score™ is 83/100 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 Brains Technology (TSE:4075), the current Sloan Ratio % is 0.00% as of Jan. 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 Brains Technology (TSE:4075) Overvalued in 2026?
Based on GuruFocus' analysis, Brains Technology stock appears to be undervalued.
The current stock price of 円937.00 is trading 17.4% below its estimated GF Value™ of 円1,134.57.
GuruFocus considers Brains Technology to be Modestly Undervalued.
Key valuation signals for TSE:4075:
Sloan Ratio %: 0.00%
GF Value™: 円1,134.57 vs. price of 円937.00 (17.4% below fair value)
No single metric tells the full story. See the TSE:4075 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Brains Technology Inc operates an enterprise AI software business that implements AI to enable companies to accelerate their operational and business transformation (DX) through digital technology. It provides two pieces of enterprise AI software: Impulse, an anomaly detection solution that aims to improve the sophistication and labor-saving of operations, and Neuron Enterprise Search, an in-house search engine that helps promote the use of data within a company. The firm's software products are used in industries like manufacturing, information and communications, and construction, which account for the majority of its sales. It operates in a single segment, the enterprise AI software business.
83GF Score
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