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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.
And Factory's Sloan Ratio for the quarter that ended in Feb. 2026 was 0.00%.
As of Feb. 2026, And Factory has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
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 Feb. 2026, And Factory has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
And Factory Sloan Ratio % Related Terms
And Factory Sloan Ratio % Historical Data
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The historical data trend for And Factory'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:7035 vs CRM, SHOP, UBER: Sloan Ratio % Comparison
For the Software - Application subindustry, And Factory'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.
And Factory Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, And Factory's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where And Factory'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.
And Factory's Sloan Ratio for the fiscal year that ended in Aug. 2025 is calculated as
And Factory's Net Income for the trailing twelve months (TTM) ended in Feb. 2026 was -21.402 (May. 2025 ) + -150.631 (Aug. 2025 ) + -65 (Nov. 2025 ) + -18 (Feb. 2026 ) = 円-255 Mil.
And Factory's Cash Flow from Operations for the trailing twelve months (TTM) ended in Feb. 2026 was 0 (May. 2025 ) + 0 (Aug. 2025 ) + 0 (Nov. 2025 ) + 0 (Feb. 2026 ) = 円0 Mil.
And Factory's Cash Flow from Investing for the trailing twelve months (TTM) ended in Feb. 2026 was 0 (May. 2025 ) + 0 (Aug. 2025 ) + 0 (Nov. 2025 ) + 0 (Feb. 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.
And Factory (TSE:7035) has a Sloan Ratio % of 0.00% as of Feb. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on And Factory and its competitors.
Is And Factory's Sloan Ratio % too high?
And Factory's current Sloan Ratio % is 0.00%. Overall, And Factory has a GF Score™ of 63/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does And Factory's Sloan Ratio % compare to CRM and SHOP?
And Factory'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 And Factory and its competitors. And Factory'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 And Factory stock overvalued right now?
Based on GuruFocus' analysis, And Factory (TSE:7035) is currently considered Modestly Overvalued. The stock's GF Value™ is 円197.09, compared to a current price of 円228.00 — trading 15.7% above its estimated fair value. The current Sloan Ratio % is 0.00%. And Factory's overall GF Score™ is 63/100 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 And Factory (TSE:7035), the current Sloan Ratio % is 0.00% as of Feb. 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 And Factory (TSE:7035) Overvalued in 2026?
Based on GuruFocus' analysis, And Factory stock appears to be overvalued.
The current stock price of 円228.00 is trading 15.7% above its estimated GF Value™ of 円197.09.
GuruFocus considers And Factory to be Modestly Overvalued.
Key valuation signals for TSE:7035:
Sloan Ratio %: 0.00%
GF Value™: 円197.09 vs. price of 円228.00 (15.7% above fair value)
No single metric tells the full story. See the TSE:7035 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
And Factory Inc is a Japan-based software company. Its business activities are divided into two divisions including smartphone app and Internet of Things (IoT) business division. The company is engaged in developing various applications that connect users and services. It mainly develops tool-based applications, game strategy bulletin board applications, and manga applications.
63GF 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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