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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.
When sloan ratio (-69.78)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Jun. 2026, BEACN Wizardry & Magic has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
BEACN Wizardry & Magic (TSXV:BECN) 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, BEACN Wizardry & Magic has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
BEACN Wizardry & Magic Sloan Ratio % Related Terms
BEACN Wizardry & Magic 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.
For the Consumer Electronics subindustry, BEACN Wizardry & Magic'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.
BEACN Wizardry & Magic Sloan Ratio % vs Hardware Industry
For the Hardware industry and Technology sector, BEACN Wizardry & Magic's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where BEACN Wizardry & Magic'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.
BEACN Wizardry & Magic's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
BEACN Wizardry & Magic's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was -0.452 (Sep. 2025 ) + -0.516 (Dec. 2025 ) + -0.423 (Mar. 2026 ) + -0.434 (Jun. 2026 ) = C$-1.83 Mil.
BEACN Wizardry & Magic's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -0.196 (Sep. 2025 ) + -0.221 (Dec. 2025 ) + -0.297 (Mar. 2026 ) + -0.475 (Jun. 2026 ) = C$-1.19 Mil.
BEACN Wizardry & Magic's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + -0.04 (Mar. 2026 ) + -0.009 (Jun. 2026 ) = C$-0.05 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.
BEACN Wizardry & Magic (TSXV:BECN) 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 BEACN Wizardry & Magic and its competitors.
Is BEACN Wizardry & Magic's Sloan Ratio % too high?
BEACN Wizardry & Magic's current Sloan Ratio % is 0.00%.
How does BEACN Wizardry & Magic's Sloan Ratio % compare to AAPL?
BEACN Wizardry & Magic's Sloan Ratio % of 0.00% 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 BEACN Wizardry & Magic and its competitors. BEACN Wizardry & Magic'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 BEACN Wizardry & Magic stock overvalued right now?
Based on GuruFocus' analysis, BEACN Wizardry & Magic (TSXV:BECN) is currently considered Modestly Undervalued. The stock's GF Value™ is C$0.03, compared to a current price of C$0.03 — trading 16.7% below its estimated fair value. The current Sloan Ratio % is 0.00%. 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 BEACN Wizardry & Magic (TSXV:BECN), 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.
BEACN Wizardry & Magic Inc is a Victoria, BC based consumer electronics company, developing audio equipment, peripherals and technology for gamers, live streamers, and content creators. Its product ecosystem includes BEACN Mic, BEACN Mic stand, BEACN Studio, BEACN Mix, BEACN headset and BEACN Mix Create. It has one reportable segment which was audio related hardware products. The company generates revenue from the sale of audio related products. Geographically it operates in North America, and Others with majority of revenue generating from North America.
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