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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.
Abingdon Health's Sloan Ratio for the quarter that ended in Dec. 2025 was -6.33%.
As of Dec. 2025, Abingdon Health has a Sloan Ratio of -6.33%, indicating the company is in the safe zone and there is no funny business with accruals.
Abingdon Health (OTCPK:ABDXF) 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, Abingdon Health has a Sloan Ratio of -6.33%, indicating the company is in the safe zone and there is no funny business with accruals.
Abingdon Health Sloan Ratio % Related Terms
Abingdon Health Sloan Ratio % Historical Data
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The historical data trend for Abingdon Health'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 Diagnostics & Research subindustry, Abingdon Health'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.
Abingdon Health Sloan Ratio % vs Medical Diagnostics & Research Industry
For the Medical Diagnostics & Research industry and Healthcare sector, Abingdon Health's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Abingdon Health'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.
Abingdon Health'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.
Abingdon Health's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -1.213 (Jun. 2025 ) + -3.145 (Dec. 2025 ) = $-4.36 Mil.
Abingdon Health's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -1.341 (Jun. 2025 ) + -1.72 (Dec. 2025 ) = $-3.06 Mil.
Abingdon Health's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -0.388 (Jun. 2025 ) + -0.015 (Dec. 2025 ) = $-0.40 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.
Abingdon Health (ABDXF) has a Sloan Ratio % of -6.33% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Abingdon Health and its competitors.
Is Abingdon Health's Sloan Ratio % too high?
Abingdon Health's current Sloan Ratio % is -6.33%. Overall, Abingdon Health has a GF Score™ of 49/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Abingdon Health's Sloan Ratio % compare to TMO and DHR?
Abingdon Health's Sloan Ratio % of -6.33% can be compared against companies in the Medical Diagnostics & Research 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 Medical Diagnostics & Research company?
A good Sloan Ratio % depends on the Medical Diagnostics & Research 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 Abingdon Health and its competitors. Abingdon Health's current Sloan Ratio % is -6.33%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Abingdon Health stock overvalued right now?
Based on GuruFocus' analysis, Abingdon Health (ABDXF) is currently considered Possible Value Trap. The stock's GF Value™ is $0.21, compared to a current price of $0.13 — trading 37% below its estimated fair value. The current Sloan Ratio % is -6.33%. Abingdon Health's overall GF Score™ is 49/100 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 Abingdon Health (ABDXF), the current Sloan Ratio % is -6.33% 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 Abingdon Health (ABDXF) Overvalued in 2026?
Based on GuruFocus' analysis, Abingdon Health stock appears to be undervalued.
The current stock price of $0.13 is trading 37% below its estimated GF Value™ of $0.21.
GuruFocus considers Abingdon Health to be Possible Value Trap.
Key valuation signals for ABDXF:
Sloan Ratio %: -6.33%
GF Value™: $0.21 vs. price of $0.13 (37% below fair value)
No single metric tells the full story. See the ABDXF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Abingdon Health PLC develops, manufactures, and distributes diagnostic devices and provides regulatory consultancy to diagnostics businesses. It offers integrated lateral flow CRO/CDMO services covering feasibility, manufacturing, packaging, kitting, documentation, and commercial support. Segments include Contract Development (milestone-based third-party work, revenue over time by completion), Contract Manufacturing (development/manufacturing via daily consultancy, revenue at customer control point), Product Sales (AbC-19TM, Pocket Diagnostic, PCRD tests, research antibodies, carriage; point in time), and Regulatory Services (IVD/medical device compliance, revenue over time), with key revenue from Regulatory Services. It operates in the UK, USA/Canada, Europe, and rest of world.
49GF Score
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