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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.
Trenchant Technologies Capital (OTCPK:AITTF) 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, Trenchant Technologies Capital has a Sloan Ratio of -95.26%, indicating earnings are more likely to be made up of accruals.
Trenchant Technologies Capital Sloan Ratio % Related Terms
Trenchant Technologies Capital 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.
Trenchant Technologies Capital Sloan Ratio % Chart
For the Asset Management subindustry, Trenchant Technologies Capital'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.
Trenchant Technologies Capital Sloan Ratio % vs Asset Management Industry
For the Asset Management industry and Financial Services sector, Trenchant Technologies Capital's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Trenchant Technologies Capital's Sloan Ratio % falls into.
Trenchant Technologies Capital 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.
Trenchant Technologies Capital's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -1.0152660784296 (Mar. 2025 ) + -0.052875042634581 (Jun. 2025 ) + -1.4574627346912 (Sep. 2025 ) + -0.31505617419659 (Dec. 2025 ) = $-2.84 Mil.
Trenchant Technologies Capital's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 0.37737550529118 (Mar. 2025 ) + -0.10956736596633 (Jun. 2025 ) + -0.06524959277695 (Sep. 2025 ) + -0.069740088477266 (Dec. 2025 ) = $0.13 Mil.
Trenchant Technologies Capital's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was 0.011787315789176 (Mar. 2025 ) + 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + -0.1963369955287 (Dec. 2025 ) = $-0.18 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.
Trenchant Technologies Capital (AITTF) has a Sloan Ratio % of -95.26% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Trenchant Technologies Capital and its competitors.
Is Trenchant Technologies Capital's Sloan Ratio % too high?
Trenchant Technologies Capital's current Sloan Ratio % is -95.26%. Overall, Trenchant Technologies Capital has a GF Score™ of 37/100, reflecting its overall financial health beyond just this single metric.
How does Trenchant Technologies Capital's Sloan Ratio % compare to BLK and BX?
Trenchant Technologies Capital's Sloan Ratio % of -95.26% can be compared against companies in the Asset Management 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 Asset Management company?
A good Sloan Ratio % depends on the Asset Management 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 Trenchant Technologies Capital and its competitors. Trenchant Technologies Capital's current Sloan Ratio % is -95.26%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Trenchant Technologies Capital stock overvalued right now?
Trenchant Technologies Capital (AITTF) has a current Sloan Ratio % of -95.26%. The current Sloan Ratio % is -95.26%. Trenchant Technologies Capital's overall GF Score™ is 37/100 with 2 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 Trenchant Technologies Capital (AITTF), the current Sloan Ratio % is -95.26% 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.
Trenchant Technologies Capital Corp is a Canada-based investment issuer. The company offers investors a means to participate in private equity opportunities through an investment structure that provides liquidity. The company focuses on companies engaged in Artificial Intelligence and Quantum Computing and traditional businesses predominantly in the medical, biomedical, and technologies sectors.
37GF Score
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