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.
Water Oasis Group's Sloan Ratio for the quarter that ended in Mar. 2026 was -20.76%.
As of Mar. 2026, Water Oasis Group has a Sloan Ratio of -20.76%, indicating there is a warning stage of accrual build up.
Water Oasis Group (OTCPK:WOSSF) 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 Mar. 2026, Water Oasis Group has a Sloan Ratio of -20.76%, indicating there is a warning stage of accrual build up.
Water Oasis Group Sloan Ratio % Related Terms
Water Oasis Group Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Water Oasis 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 Personal Services subindustry, Water Oasis 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.
Water Oasis Group Sloan Ratio % vs Personal Services Industry
For the Personal Services industry and Consumer Cyclical sector, Water Oasis Group's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Water Oasis 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.
Water Oasis Group's Sloan Ratio for the fiscal year that ended in Sep. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Water Oasis Group's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 3.285 (Sep. 2025 ) + 9.062 (Mar. 2026 ) = $12.3 Mil.
Water Oasis Group's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 24.358 (Sep. 2025 ) + 29.709 (Mar. 2026 ) = $54.1 Mil.
Water Oasis Group's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -0.47 (Sep. 2025 ) + 0.692 (Mar. 2026 ) = $0.2 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.
Water Oasis Group (WOSSF) has a Sloan Ratio % of -20.76% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Water Oasis Group and its competitors.
Is Water Oasis Group's Sloan Ratio % too high?
Water Oasis Group's current Sloan Ratio % is -20.76%. Overall, Water Oasis Group has a GF Score™ of 59/100, reflecting its overall financial health beyond just this single metric.
How does Water Oasis Group's Sloan Ratio % compare to ROL and SCI?
Water Oasis Group's Sloan Ratio % of -20.76% can be compared against companies in the Personal 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 Personal Services company?
A good Sloan Ratio % depends on the Personal 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 Water Oasis Group and its competitors. Water Oasis Group's current Sloan Ratio % is -20.76%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Water Oasis Group stock overvalued right now?
Water Oasis Group (WOSSF) has a current Sloan Ratio % of -20.76%. The stock's GF Value™ is $0.09, compared to a current price of $0.11 — trading 22.4% above its estimated fair value. The current Sloan Ratio % is -20.76%. Water Oasis Group's overall GF Score™ is 59/100 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 Water Oasis Group (WOSSF), the current Sloan Ratio % is -20.76% as of Mar. 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 Water Oasis Group (WOSSF) Overvalued in 2026?
Based on GuruFocus' analysis, Water Oasis Group stock appears to be overvalued.
The current stock price of $0.11 is trading 22.4% above its estimated GF Value™ of $0.09.
Key valuation signals for WOSSF:
Sloan Ratio %: -20.76%
GF Value™: $0.09 vs. price of $0.11 (22.4% above fair value)
No single metric tells the full story. See the WOSSF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Water Oasis Group Ltd provides beauty and related wellness services. It provides general, specialist, and medical beauty services to high-end, mid-range, and mass-market consumer sectors for men and women. The firm operates through two business segments. The Product segment is mainly engaged in the retailing of skincare products under the brand names of H2O, Erno Laszlo, and Glycel. The Services segment is engaged in the provision of services in beauty centers, spas, and medical beauty centers mainly under the brand names of Oasis Spa, Oasis Beauty, and Oasis Homme. It generates a majority of its revenue from the service segment. Geographically, the company generates a majority of its revenue from Hong Kong and Macau.
59GF Score
Get the complete analysis for WOSSF
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
WOSSF has been successfully added to your 
