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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.
Aurelius Technologies Bhd (XKLS:5302) 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, Aurelius Technologies Bhd has a Sloan Ratio of 14.86%, indicating there is a warning stage of accrual build up.
Aurelius Technologies Bhd Sloan Ratio % Related Terms
Aurelius Technologies 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:5302 vs AMAT, LRCX, KLAC: Sloan Ratio % Comparison
For the Semiconductor Equipment & Materials subindustry, Aurelius Technologies 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.
Aurelius Technologies Bhd Sloan Ratio % vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Aurelius Technologies Bhd's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Aurelius Technologies Bhd's Sloan Ratio % falls into.
Aurelius Technologies Bhd 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.
Aurelius Technologies Bhd's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Aurelius Technologies Bhd's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 16.363 (Jun. 2025 ) + 16.085 (Sep. 2025 ) + 16.592 (Dec. 2025 ) + 9.177 (Mar. 2026 ) = RM58.2 Mil.
Aurelius Technologies Bhd's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 18.738 (Jun. 2025 ) + 35.338 (Sep. 2025 ) + 17.455 (Dec. 2025 ) + 30.409 (Mar. 2026 ) = RM101.9 Mil.
Aurelius Technologies Bhd's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -86.392 (Jun. 2025 ) + -4.255 (Sep. 2025 ) + -64.372 (Dec. 2025 ) + 11.079 (Mar. 2026 ) = RM-143.9 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.
Aurelius Technologies Bhd (XKLS:5302) has a Sloan Ratio % of 14.86% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Aurelius Technologies Bhd and its competitors.
Is Aurelius Technologies Bhd's Sloan Ratio % too high?
Aurelius Technologies Bhd's current Sloan Ratio % is 14.86%. Overall, Aurelius Technologies Bhd has a GF Score™ of 83/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Aurelius Technologies Bhd's Sloan Ratio % compare to AMAT and LRCX?
Aurelius Technologies Bhd's Sloan Ratio % of 14.86% can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Sloan Ratio % depends on the Semiconductors 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 Aurelius Technologies Bhd and its competitors. Aurelius Technologies Bhd's current Sloan Ratio % is 14.86%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Aurelius Technologies Bhd stock overvalued right now?
Based on GuruFocus' analysis, Aurelius Technologies Bhd (XKLS:5302) is currently considered Modestly Undervalued. The stock's GF Value™ is RM1.04, compared to a current price of RM0.82 — trading 21.6% below its estimated fair value. The current Sloan Ratio % is 14.86%. Aurelius Technologies Bhd's overall GF Score™ is 83/100 with 3 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 Aurelius Technologies Bhd (XKLS:5302), the current Sloan Ratio % is 14.86% 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 Aurelius Technologies Bhd (XKLS:5302) Overvalued in 2026?
Based on GuruFocus' analysis, Aurelius Technologies Bhd stock appears to be undervalued.
The current stock price of RM0.82 is trading 21.6% below its estimated GF Value™ of RM1.04.
GuruFocus considers Aurelius Technologies Bhd to be Modestly Undervalued.
Key valuation signals for XKLS:5302:
Sloan Ratio %: 14.86%
GF Value™: RM1.04 vs. price of RM0.82 (21.6% below fair value)
No single metric tells the full story. See the XKLS:5302 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Aurelius Technologies Bhd provides a one-stop manufacturing solution for industrial electronic products. It provides multicomponent semiconductor modules, PCBA, sub-assembly, box build and system build services. Geographically, it derives a majority of its revenue from the United States of America and also has a presence in Malaysia; Europe, and Asia-Pacific.
83GF 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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