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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 Apr. 2026, Watches of Switzerland Group has a Sloan Ratio of -3.40%, indicating the company is in the safe zone and there is no funny business with accruals.
Watches of Switzerland Group (OTCPK:WOSGF) 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 Apr. 2026, Watches of Switzerland Group has a Sloan Ratio of -3.40%, indicating the company is in the safe zone and there is no funny business with accruals.
Watches of Switzerland Group Sloan Ratio % Related Terms
Watches of Switzerland Group 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 Luxury Goods subindustry, Watches of Switzerland 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.
Watches of Switzerland Group Sloan Ratio % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Watches of Switzerland Group's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Watches of Switzerland Group's Sloan Ratio % falls into.
Watches of Switzerland Group Sloan Ratio % Calculation
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.
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Watches of Switzerland Group's Net Income for the trailing twelve months (TTM) ended in Apr. 2026 was 59.279 (Oct. 2025 ) + 73.217 (Apr. 2026 ) = $132 Mil.
Watches of Switzerland Group's Cash Flow from Operations for the trailing twelve months (TTM) ended in Apr. 2026 was 123.498 (Oct. 2025 ) + 216.824 (Apr. 2026 ) = $340 Mil.
Watches of Switzerland Group's Cash Flow from Investing for the trailing twelve months (TTM) ended in Apr. 2026 was -62.083 (Oct. 2025 ) + -78.869 (Apr. 2026 ) = $-141 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.
Watches of Switzerland Group (WOSGF) has a Sloan Ratio % of -3.40% as of Apr. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Watches of Switzerland Group and its competitors.
Is Watches of Switzerland Group's Sloan Ratio % too high?
Watches of Switzerland Group's current Sloan Ratio % is -3.40%. Overall, Watches of Switzerland Group has a GF Score™ of 91/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Watches of Switzerland Group's Sloan Ratio % compare to TPR and SIG?
Watches of Switzerland Group's Sloan Ratio % of -3.40% can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Sloan Ratio % depends on the Retail - Cyclical 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 Watches of Switzerland Group and its competitors. Watches of Switzerland Group's current Sloan Ratio % is -3.40%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Watches of Switzerland Group stock overvalued right now?
Based on GuruFocus' analysis, Watches of Switzerland Group (WOSGF) is currently considered Significantly Overvalued. The stock's GF Value™ is $7.08, compared to a current price of $10.45 — trading 47.6% above its estimated fair value. The current Sloan Ratio % is -3.40%. Watches of Switzerland Group's overall GF Score™ is 91/100 with 6 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 Watches of Switzerland Group (WOSGF), the current Sloan Ratio % is -3.40% as of Apr. 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 Watches of Switzerland Group (WOSGF) Overvalued in 2026?
Based on GuruFocus' analysis, Watches of Switzerland Group stock appears to be overvalued.
The current stock price of $10.45 is trading 47.6% above its estimated GF Value™ of $7.08.
GuruFocus considers Watches of Switzerland Group to be Significantly Overvalued.
Key valuation signals for WOSGF:
Sloan Ratio %: -3.40%
GF Value™: $7.08 vs. price of $10.45 (47.6% above fair value)
No single metric tells the full story. See the WOSGF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Watches of Switzerland Group PLC is a retailer of luxury watches and jewellerys in the United Kingdom. Other than luxury watch offerings, the company also offers luxury jewellery, fashion, and classic watches and a range of watch and jewellery aftercare services. The company's geographical segments are the United Kingdom and Europe, and the United States, of which the majority of the revenue comes from the United Kingdom and Europe segment.
91GF 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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