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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.
Ucloudlink Group's Sloan Ratio for the quarter that ended in Jun. 2026 was 13.47%.
As of Jun. 2026, Ucloudlink Group has a Sloan Ratio of 13.47%, indicating there is a warning stage of accrual build up.
Ucloudlink Group (NAS:UCL) 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, Ucloudlink Group has a Sloan Ratio of 13.47%, indicating there is a warning stage of accrual build up.
Ucloudlink Group Sloan Ratio % Related Terms
Ucloudlink Group Sloan Ratio % Historical Data
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The historical data trend for Ucloudlink Group'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.
For the Telecom Services subindustry, Ucloudlink Group'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.
Ucloudlink Group Sloan Ratio % vs Telecommunication Services Industry
For the Telecommunication Services industry and Communication Services sector, Ucloudlink Group's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Ucloudlink Group'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.
Ucloudlink Group's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Ucloudlink Group's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 9.306 (Sep. 2025 ) + -3.069 (Dec. 2025 ) + -3.493 (Mar. 2026 ) + -2.984 (Jun. 2026 ) = $-0.24 Mil.
Ucloudlink Group's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -0.898 (Sep. 2025 ) + 4.747 (Dec. 2025 ) + -8.688 (Mar. 2026 ) + -3.021 (Jun. 2026 ) = $-7.86 Mil.
Ucloudlink Group's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -0.536 (Sep. 2025 ) + 0.008 (Dec. 2025 ) + 0.014 (Mar. 2026 ) + -0.003 (Jun. 2026 ) = $-0.52 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.
Ucloudlink Group (UCL) has a Sloan Ratio % of 13.47% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Ucloudlink Group and its competitors.
Is Ucloudlink Group's Sloan Ratio % too high?
Ucloudlink Group's current Sloan Ratio % is 13.47%. Overall, Ucloudlink Group has a GF Score™ of 48/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Ucloudlink Group's Sloan Ratio % compare to ATGN and IOTR?
Ucloudlink Group's Sloan Ratio % of 13.47% can be compared against companies in the Telecommunication Services 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 Telecommunication Services company?
A good Sloan Ratio % depends on the Telecommunication Services 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 Ucloudlink Group and its competitors. Ucloudlink Group's current Sloan Ratio % is 13.47%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ucloudlink Group stock overvalued right now?
Based on GuruFocus' analysis, Ucloudlink Group (UCL) is currently considered Possible Value Trap. The stock's GF Value™ is $1.40, compared to a current price of $0.40 — trading 71.2% below its estimated fair value. The current Sloan Ratio % is 13.47%. Ucloudlink Group's overall GF Score™ is 48/100 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 Ucloudlink Group (UCL), the current Sloan Ratio % is 13.47% 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 Ucloudlink Group (UCL) Overvalued in 2026?
Based on GuruFocus' analysis, Ucloudlink Group stock appears to be undervalued.
The current stock price of $0.40 is trading 71.2% below its estimated GF Value™ of $1.40.
GuruFocus considers Ucloudlink Group to be Possible Value Trap.
Key valuation signals for UCL:
Sloan Ratio %: 13.47%
GF Value™: $1.40 vs. price of $0.40 (71.2% below fair value)
No single metric tells the full story. See the UCL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Ucloudlink Group Inc is engaged in the provision of data connectivity services and sales of Wi-Fi terminals and data-related products globally. Its uCloudlink cloud SIM platform is designed for shared mobile data connectivity services by allocating the SIM cards remotely and dynamically to users. Ucloudlink's core business is to provide mobile data connectivity services at competitive prices, which it delivers through a range of hardware products and service solutions to its business partners, retail, and enterprise customers. The main hardware terminals offered by the company include portable Wi-Fi terminals, smartphones, and smart-hardware products for international and local mobile data connectivity services. Geographically, it generates maximum revenue from Japan.
48GF 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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