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.
Wasion Holdings's Sloan Ratio for the quarter that ended in Dec. 2025 was 0.39%.
As of Dec. 2025, Wasion Holdings has a Sloan Ratio of 0.39%, indicating the company is in the safe zone and there is no funny business with accruals.
Wasion Holdings (OTCPK:WSIOF) 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, Wasion Holdings has a Sloan Ratio of 0.39%, indicating the company is in the safe zone and there is no funny business with accruals.
Wasion Holdings Sloan Ratio % Related Terms
Wasion Holdings Sloan Ratio % Historical Data
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The historical data trend for Wasion Holdings'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 Electrical Equipment & Parts subindustry, Wasion Holdings'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.
Wasion Holdings Sloan Ratio % vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Wasion Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Wasion Holdings'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.
Wasion Holdings'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.
Wasion Holdings's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 61.229 (Jun. 2025 ) + 87.829 (Dec. 2025 ) = $149 Mil.
Wasion Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 35.086 (Jun. 2025 ) + 164.097 (Dec. 2025 ) = $199 Mil.
Wasion Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -40.349 (Jun. 2025 ) + -19.551 (Dec. 2025 ) = $-60 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.
Wasion Holdings (WSIOF) has a Sloan Ratio % of 0.39% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Wasion Holdings and its competitors.
Is Wasion Holdings' Sloan Ratio % too high?
Wasion Holdings' current Sloan Ratio % is 0.39%. Overall, Wasion Holdings has a GF Score™ of 62/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Wasion Holdings' Sloan Ratio % compare to VRT and BE?
Wasion Holdings' Sloan Ratio % of 0.39% can be compared against companies in the Industrial Products 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 an Industrial Products company?
A good Sloan Ratio % depends on the Industrial Products 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 Wasion Holdings and its competitors. Wasion Holdings's current Sloan Ratio % is 0.39%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wasion Holdings stock overvalued right now?
Based on GuruFocus' analysis, Wasion Holdings (WSIOF) is currently considered Significantly Overvalued. The stock's GF Value™ is $1.71, compared to a current price of $3.31 — trading 93.3% above its estimated fair value. The current Sloan Ratio % is 0.39%. Wasion Holdings' overall GF Score™ is 62/100 with 1 warning sign 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 Wasion Holdings (WSIOF), the current Sloan Ratio % is 0.39% 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.
Is Wasion Holdings (WSIOF) Overvalued in 2026?
Based on GuruFocus' analysis, Wasion Holdings stock appears to be overvalued.
The current stock price of $3.31 is trading 93.3% above its estimated GF Value™ of $1.71.
GuruFocus considers Wasion Holdings to be Significantly Overvalued.
Key valuation signals for WSIOF:
Sloan Ratio %: 0.39%
GF Value™: $1.71 vs. price of $3.31 (93.3% above fair value)
No single metric tells the full story. See the WSIOF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Wasion Holdings Ltd supplies energy metering products. The firm has three segments: AI-integrated energy efficiency solutions infrastructure segment, which engages in the development, manufacture, and sale of communication terminals and water, gas, and heat metering products; Smart grid solutions segment develops, manufactures, and sells smart power meters and provides respective system solutions; Digital energy services segment is engaged in the manufacture and sale of smart power distribution devices and providing smart power distribution solutions and energy efficiency solutions. Its geographical segments are China, America, Africa, Asia (except PRC), Europe, and Others, of which the majority of its revenue comes from China.
62GF Score
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