Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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.
Dynafront Holdings Bhd's Sloan Ratio for the quarter that ended in Dec. 2025 was 18.07%.
As of Dec. 2025, Dynafront Holdings Bhd has a Sloan Ratio of 18.07%, indicating there is a warning stage of accrual build up.
Dynafront Holdings Bhd (XKLS:03046) 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, Dynafront Holdings Bhd has a Sloan Ratio of 18.07%, indicating there is a warning stage of accrual build up.
Dynafront Holdings Bhd Sloan Ratio % Related Terms
Dynafront Holdings Bhd 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.
XKLS:03046 vs QH, SHOP, UBER: Sloan Ratio % Comparison
For the Software - Application subindustry, Dynafront Holdings Bhd'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.
Dynafront Holdings Bhd Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, Dynafront Holdings Bhd's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Dynafront Holdings Bhd'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.
Dynafront Holdings Bhd's Sloan Ratio for the fiscal year that ended in Jun. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Dynafront Holdings Bhd's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 0.561 (Jun. 2025 ) + 0.251 (Dec. 2025 ) = RM0.81 Mil.
Dynafront Holdings Bhd's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 0.357 (Jun. 2025 ) + 2.195 (Dec. 2025 ) = RM2.55 Mil.
Dynafront Holdings Bhd's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -0.035 (Jun. 2025 ) + -5.926 (Dec. 2025 ) = RM-5.96 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.
Dynafront Holdings Bhd (XKLS:03046) has a Sloan Ratio % of 18.07% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Dynafront Holdings Bhd and its competitors.
Is Dynafront Holdings Bhd's Sloan Ratio % too high?
Dynafront Holdings Bhd's current Sloan Ratio % is 18.07%. Overall, Dynafront Holdings Bhd has a GF Score™ of 41/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Dynafront Holdings Bhd's Sloan Ratio % compare to QH and SHOP?
Dynafront Holdings Bhd's Sloan Ratio % of 18.07% 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 Dynafront Holdings Bhd and its competitors. Dynafront Holdings Bhd's current Sloan Ratio % is 18.07%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Dynafront Holdings Bhd stock overvalued right now?
Based on GuruFocus' analysis, Dynafront Holdings Bhd (XKLS:03046) is currently considered Fairly Valued. The stock's GF Value™ is RM0.87, compared to a current price of RM0.80 — trading 8% below its estimated fair value. The current Sloan Ratio % is 18.07%. Dynafront Holdings Bhd's overall GF Score™ is 41/100 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 Dynafront Holdings Bhd (XKLS:03046), the current Sloan Ratio % is 18.07% 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 Dynafront Holdings Bhd (XKLS:03046) Overvalued in 2026?
Based on GuruFocus' analysis, Dynafront Holdings Bhd stock appears to be undervalued.
The current stock price of RM0.80 is trading 8% below its estimated GF Value™ of RM0.87.
GuruFocus considers Dynafront Holdings Bhd to be Fairly Valued.
Key valuation signals for XKLS:03046:
Sloan Ratio %: 18.07%
GF Value™: RM0.87 vs. price of RM0.80 (8% below fair value)
No single metric tells the full story. See the XKLS:03046 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Dynafront Holdings Bhd is a life insurance software solutions provider. It is principally involved in the provision of proprietary software, managed services as well as other technology solutions and consulting services for life insurance companies, Takaful operators, as well as independent corporate life insurance agencies. Geographically, the company derives its maximum revenue from its customers in Indonesia followed by Malaysia, Thailand, Philippines, and Hong Kong.
41GF Score
Get the complete analysis for XKLS:03046
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
XKLS:03046 has been successfully added to your 
