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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.
As of Feb. 2026, Uniserve Communications has a Sloan Ratio of 11.74%, indicating there is a warning stage of accrual build up.
Uniserve Communications (OTCPK:USSHF) 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 Feb. 2026, Uniserve Communications has a Sloan Ratio of 11.74%, indicating there is a warning stage of accrual build up.
Uniserve Communications Sloan Ratio % Related Terms
Uniserve Communications 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 Telecom Services subindustry, Uniserve Communications'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.
Uniserve Communications Sloan Ratio % vs Telecommunication Services Industry
For the Telecommunication Services industry and Communication Services sector, Uniserve Communications's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Uniserve Communications'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.
Uniserve Communications's Sloan Ratio for the fiscal year that ended in May. 2025 is calculated as
Uniserve Communications's Net Income for the trailing twelve months (TTM) ended in Feb. 2026 was -0.64 (May. 2025 ) + -0.191 (Aug. 2025 ) + 0.109 (Nov. 2025 ) + -1.136 (Feb. 2026 ) = $-1.86 Mil.
Uniserve Communications's Cash Flow from Operations for the trailing twelve months (TTM) ended in Feb. 2026 was -0.004 (May. 2025 ) + 0.129 (Aug. 2025 ) + -0.111 (Nov. 2025 ) + -0.217 (Feb. 2026 ) = $-0.20 Mil.
Uniserve Communications's Cash Flow from Investing for the trailing twelve months (TTM) ended in Feb. 2026 was -0.072 (May. 2025 ) + -0.153 (Aug. 2025 ) + -0.497 (Nov. 2025 ) + -2.256 (Feb. 2026 ) = $-2.98 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.
Uniserve Communications (USSHF) has a Sloan Ratio % of 11.74% as of Feb. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Uniserve Communications and its competitors.
Is Uniserve Communications' Sloan Ratio % too high?
Uniserve Communications' current Sloan Ratio % is 11.74%. Overall, Uniserve Communications has a GF Score™ of 36/100, reflecting its overall financial health beyond just this single metric.
How does Uniserve Communications' Sloan Ratio % compare to TMUS and VZ?
Uniserve Communications' Sloan Ratio % of 11.74% 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 Uniserve Communications and its competitors. Uniserve Communications's current Sloan Ratio % is 11.74%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Uniserve Communications stock overvalued right now?
Uniserve Communications (USSHF) has a current Sloan Ratio % of 11.74%. The stock's GF Value™ is $0.13, compared to a current price of $0.45 — trading 246.2% above its estimated fair value. The current Sloan Ratio % is 11.74%. Uniserve Communications' overall GF Score™ is 36/100 with 5 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 Uniserve Communications (USSHF), the current Sloan Ratio % is 11.74% 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 Uniserve Communications (USSHF) Overvalued in 2026?
Based on GuruFocus' analysis, Uniserve Communications stock appears to be overvalued.
The current stock price of $0.45 is trading 246.2% above its estimated GF Value™ of $0.13.
Key valuation signals for USSHF:
Sloan Ratio %: 11.74%
GF Value™: $0.13 vs. price of $0.45 (246.2% above fair value)
No single metric tells the full story. See the USSHF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Uniserve Communications Corp is a Canada-based company that provides consulting, delivery, and integration of voice, data, and media services over multiple redundant and resilient networks, selling directly to residential and business customers, value-added resellers, and wholesale partners. The company offers its products across three verticals: Residential, Small Business, and Enterprise. For residential customers, it offers telecommunications and high-speed internet services. For small businesses, it offers Office in a Box technology bundles for start-ups, professionals, creative industries, and retail outlets, and for enterprise customers, it provides comprehensive managed IT services. The company generates maximum revenue from the provision of connectivity services mainly in Canada.
36GF Score
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