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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.
Senmiao Technology's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
Warning Sign:
When sloan ratio (-66.07)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Mar. 2026, Senmiao Technology has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Senmiao Technology (NAS:AIHS) 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, Senmiao Technology has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Senmiao Technology Sloan Ratio % Related Terms
Senmiao Technology Sloan Ratio % Historical Data
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The historical data trend for Senmiao Technology'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 Rental & Leasing Services subindustry, Senmiao Technology'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.
Senmiao Technology Sloan Ratio % vs Business Services Industry
For the Business Services industry and Industrials sector, Senmiao Technology's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Senmiao Technology'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.
Senmiao Technology's Sloan Ratio for the fiscal year that ended in Mar. 2026 is calculated as
Senmiao Technology's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -0.164 (Jun. 2025 ) + -0.649 (Sep. 2025 ) + -3.133 (Dec. 2025 ) + -1.324 (Mar. 2026 ) = $-5.27 Mil.
Senmiao Technology's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -0.321 (Jun. 2025 ) + -0.071 (Sep. 2025 ) + -0.866 (Dec. 2025 ) + -0.343 (Mar. 2026 ) = $-1.60 Mil.
Senmiao Technology's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + -0.224 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) = $-0.22 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.
Senmiao Technology (AIHS) has a Sloan Ratio % of 0.00% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Senmiao Technology and its competitors.
Is Senmiao Technology's Sloan Ratio % too high?
Senmiao Technology's current Sloan Ratio % is 0.00%. Overall, Senmiao Technology has a GF Score™ of 33/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Senmiao Technology's Sloan Ratio % compare to MWG and DWAY?
Senmiao Technology's Sloan Ratio % of 0.00% can be compared against companies in the Business 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 Business Services company?
A good Sloan Ratio % depends on the Business 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 Senmiao Technology and its competitors. Senmiao Technology's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Senmiao Technology stock overvalued right now?
Based on GuruFocus' analysis, Senmiao Technology (AIHS) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.56, compared to a current price of $1.38 — trading 146.8% above its estimated fair value. The current Sloan Ratio % is 0.00%. Senmiao Technology's overall GF Score™ is 33/100 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 Senmiao Technology (AIHS), the current Sloan Ratio % is 0.00% 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 Senmiao Technology (AIHS) Overvalued in 2026?
Based on GuruFocus' analysis, Senmiao Technology stock appears to be overvalued.
The current stock price of $1.38 is trading 146.8% above its estimated GF Value™ of $0.56.
GuruFocus considers Senmiao Technology to be Significantly Overvalued.
Key valuation signals for AIHS:
Sloan Ratio %: 0.00%
GF Value™: $0.56 vs. price of $1.38 (146.8% above fair value)
No single metric tells the full story. See the AIHS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Senmiao Technology Ltd is a holding company. Along with its subsidiaries, it is engaged in facilitating automobile transactions and offering related services. The group's business activities include providing car rental services to individual customers with lease term no more than twelve months; leasing and servicing of new energy vehicles; offering services to automobile purchasers throughout the purchase process; providing management and related services to Partner Platforms and other companies; automobile financing; and providing other related supporting services to customers. The majority of the group's revenue is generated from its automobile rental business.
33GF 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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