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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.
Wellchange Holdings Co's Sloan Ratio for the quarter that ended in Dec. 2025 was 22.86%.
As of Dec. 2025, Wellchange Holdings Co has a Sloan Ratio of 22.86%, indicating there is a warning stage of accrual build up.
Wellchange Holdings Co (NAS:WCT) 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 Dec. 2025, Wellchange Holdings Co has a Sloan Ratio of 22.86%, indicating there is a warning stage of accrual build up.
Wellchange Holdings Co Sloan Ratio % Related Terms
Wellchange Holdings Co 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.
WCT vs QGSI, FTFT, EHVVF: Sloan Ratio % Comparison
For the Software - Application subindustry, Wellchange Holdings 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.
Wellchange Holdings Co Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, Wellchange Holdings Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Wellchange Holdings 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.
Wellchange Holdings Co's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Wellchange Holdings Co's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -2.965 (Jun. 2025 ) + -4.358 (Dec. 2025 ) = $-7.32 Mil.
Wellchange Holdings Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -8.856 (Jun. 2025 ) + 2.538 (Dec. 2025 ) = $-6.32 Mil.
Wellchange Holdings Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -0.766 (Jun. 2025 ) + -3.352 (Dec. 2025 ) = $-4.12 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.
Wellchange Holdings Co (WCT) has a Sloan Ratio % of 22.86% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Wellchange Holdings Co and its competitors.
Is Wellchange Holdings Co's Sloan Ratio % too high?
Wellchange Holdings Co's current Sloan Ratio % is 22.86%. Overall, Wellchange Holdings Co has a GF Score™ of 20/100, reflecting its overall financial health beyond just this single metric.
How does Wellchange Holdings Co's Sloan Ratio % compare to QGSI and FTFT?
Wellchange Holdings Co's Sloan Ratio % of 22.86% 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 Wellchange Holdings Co and its competitors. Wellchange Holdings Co's current Sloan Ratio % is 22.86%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wellchange Holdings Co stock overvalued right now?
Wellchange Holdings Co (WCT) has a current Sloan Ratio % of 22.86%. The current Sloan Ratio % is 22.86%. Wellchange Holdings Co's overall GF Score™ is 20/100 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 Wellchange Holdings Co (WCT), the current Sloan Ratio % is 22.86% as of Dec. 2025. 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.
Wellchange Holdings Co Ltd is an enterprise software solution services provider. It provides software solutions, cloud-based software-as-a-service (SaaS) platforms, and white-label software design and development services. Geographically, the firm generates all of its revenue from Hong Kong. The firm derives the majority of its revenue from Customized software solutions, followed by White label software and Subscription services.
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