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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.
Applied Technology Co's Sloan Ratio for the quarter that ended in Jun. 2026 was 0.00%.
As of Jun. 2026, Applied Technology Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Applied Technology Co (TSE:4356) 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, Applied Technology Co has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Applied Technology Co Sloan Ratio % Related Terms
Applied Technology Co Sloan Ratio % Historical Data
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The historical data trend for Applied Technology Co'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:4356 vs IBM, ACN, CTSH: Sloan Ratio % Comparison
For the Information Technology Services subindustry, Applied Technology Co'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.
Applied Technology Co Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, Applied Technology Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Applied Technology Co'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.
Applied Technology Co's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Applied Technology Co's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 151.126 (Jun. 2025 ) + 0 (Dec. 2025 ) + 219.514 (Mar. 2026 ) + 0 (Jun. 2026 ) = 円371 Mil.
Applied Technology Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 0 (Jun. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) + 0 (Jun. 2026 ) = 円0 Mil.
Applied Technology Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 0 (Jun. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) + 0 (Jun. 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.
Applied Technology Co (TSE:4356) has a Sloan Ratio % of 0.00% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Applied Technology Co and its competitors.
Is Applied Technology Co's Sloan Ratio % too high?
Applied Technology Co's current Sloan Ratio % is 0.00%. Overall, Applied Technology Co has a GF Score™ of 77/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Applied Technology Co's Sloan Ratio % compare to IBM and ACN?
Applied Technology Co'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 Applied Technology Co and its competitors. Applied Technology Co'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 Applied Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Applied Technology Co (TSE:4356) is currently considered Fairly Valued. The stock's GF Value™ is 円1,602.86, compared to a current price of 円1,631.00 — trading 1.8% above its estimated fair value. The current Sloan Ratio % is 0.00%. Applied Technology Co's overall GF Score™ is 77/100 with 4 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 Applied Technology Co (TSE:4356), the current Sloan Ratio % is 0.00% 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 Applied Technology Co (TSE:4356) Overvalued in 2026?
Based on GuruFocus' analysis, Applied Technology Co stock appears to be overvalued.
The current stock price of 円1,631.00 is trading 1.8% above its estimated GF Value™ of 円1,602.86.
GuruFocus considers Applied Technology Co to be Fairly Valued.
Key valuation signals for TSE:4356:
Sloan Ratio %: 0.00%
GF Value™: 円1,602.86 vs. price of 円1,631.00 (1.8% above fair value)
No single metric tells the full story. See the TSE:4356 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Applied Technology Co Ltd is engaged in the development of various automatic design system based on CAD, development of structural analysis, disaster prevention, environmental evaluation simulation, and providing GIS and asset management solutions.
77GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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