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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.
MonoAI Technology Co's Sloan Ratio for the quarter that ended in Jun. 2026 was 0.00%.
As of Jun. 2026, MonoAI 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.
MonoAI Technology Co (TSE:5240) 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, MonoAI 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.
MonoAI Technology Co Sloan Ratio % Related Terms
MonoAI Technology Co Sloan Ratio % Historical Data
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The historical data trend for MonoAI 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:5240 vs MSFT, PLTR, ORCL: Sloan Ratio % Comparison
For the Software - Infrastructure subindustry, MonoAI 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.
MonoAI Technology Co Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, MonoAI Technology Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where MonoAI 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.
MonoAI Technology Co's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
MonoAI Technology Co's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was -129.748 (Sep. 2025 ) + -160.114 (Dec. 2025 ) + -144.394 (Mar. 2026 ) + -111.407 (Jun. 2026 ) = 円-545.7 Mil.
MonoAI Technology Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was (Sep. 2025 ) + (Dec. 2025 ) + (Mar. 2026 ) + (Jun. 2026 ) = 円0.0 Mil.
MonoAI Technology Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was (Sep. 2025 ) + (Dec. 2025 ) + (Mar. 2026 ) + (Jun. 2026 ) = 円0.0 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.
MonoAI Technology Co (TSE:5240) 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 MonoAI Technology Co and its competitors.
Is MonoAI Technology Co's Sloan Ratio % too high?
MonoAI Technology Co's current Sloan Ratio % is 0.00%. Overall, MonoAI Technology Co has a GF Score™ of 67/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does MonoAI Technology Co's Sloan Ratio % compare to MSFT and PLTR?
MonoAI 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 MonoAI Technology Co and its competitors. MonoAI 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 MonoAI Technology Co stock overvalued right now?
Based on GuruFocus' analysis, MonoAI Technology Co (TSE:5240) is currently considered Modestly Overvalued. The stock's GF Value™ is 円143.98, compared to a current price of 円181.00 — trading 25.7% above its estimated fair value. The current Sloan Ratio % is 0.00%. MonoAI Technology Co's overall GF Score™ is 67/100 with 1 warning sign 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 MonoAI Technology Co (TSE:5240), 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 MonoAI Technology Co (TSE:5240) Overvalued in 2026?
Based on GuruFocus' analysis, MonoAI Technology Co stock appears to be overvalued.
The current stock price of 円181.00 is trading 25.7% above its estimated GF Value™ of 円143.98.
GuruFocus considers MonoAI Technology Co to be Modestly Overvalued.
Key valuation signals for TSE:5240:
Sloan Ratio %: 0.00%
GF Value™: 円143.98 vs. price of 円181.00 (25.7% above fair value)
No single metric tells the full story. See the TSE:5240 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
MonoAI Technology Co Ltd operates an extended reality (XR) business. The group's services are divided into metaverse services, XR event services, and XR peripheral services. Its products and service offerings include XR Cloud, a metaverse platform that allows simultaneous connection by anyone, anywhere; monoXR, which provides XR-related services such as creating a metaverse space specializing in an online game and producing VR and AR content; monoQA, which provides QA services using test automation; and Monobit Engine, a communications library that can be used for the development and operation of online games and network applications. In addition, the group also offers AI implementation support services.
67GF Score
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