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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.
Allurion Technologies's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
As of Mar. 2026, Allurion Technologies has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Allurion Technologies (OTCPK:ALUR) 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, Allurion Technologies has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Allurion Technologies Sloan Ratio % Related Terms
Allurion Technologies Sloan Ratio % Historical Data
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The historical data trend for Allurion Technologies'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.
ALUR vs ESMC, LUDG, AEMD: Sloan Ratio % Comparison
For the Medical Devices subindustry, Allurion Technologies'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.
Allurion Technologies Sloan Ratio % vs Medical Devices & Instruments Industry
For the Medical Devices & Instruments industry and Healthcare sector, Allurion Technologies's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Allurion Technologies'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.
Allurion Technologies's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Allurion Technologies's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -9.335 (Jun. 2025 ) + -11.884 (Sep. 2025 ) + -6.035 (Dec. 2025 ) + -6.095 (Mar. 2026 ) = $-33.35 Mil.
Allurion Technologies's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -7.613 (Jun. 2025 ) + -6.544 (Sep. 2025 ) + -5.32 (Dec. 2025 ) + -3.221 (Mar. 2026 ) = $-22.70 Mil.
Allurion Technologies's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) = $0.00 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.
Allurion Technologies (ALUR) 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 Allurion Technologies and its competitors.
Is Allurion Technologies' Sloan Ratio % too high?
Allurion Technologies' current Sloan Ratio % is 0.00%. Overall, Allurion Technologies has a GF Score™ of 23/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Allurion Technologies' Sloan Ratio % compare to ESMC and LUDG?
Allurion Technologies' Sloan Ratio % of 0.00% can be compared against companies in the Medical Devices & Instruments 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 Devices & Instruments company?
A good Sloan Ratio % depends on the Medical Devices & Instruments 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 Allurion Technologies and its competitors. Allurion Technologies'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 Allurion Technologies stock overvalued right now?
Based on GuruFocus' analysis, Allurion Technologies (ALUR) is currently considered Possible Value Trap. The stock's GF Value™ is $10.24, compared to a current price of $1.28 — trading 87.5% below its estimated fair value. The current Sloan Ratio % is 0.00%. Allurion Technologies' overall GF Score™ is 23/100 with 4 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 Allurion Technologies (ALUR), 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 Allurion Technologies (ALUR) Overvalued in 2026?
Based on GuruFocus' analysis, Allurion Technologies stock appears to be undervalued.
The current stock price of $1.28 is trading 87.5% below its estimated GF Value™ of $10.24.
GuruFocus considers Allurion Technologies to be Possible Value Trap.
Key valuation signals for ALUR:
Sloan Ratio %: 0.00%
GF Value™: $10.24 vs. price of $1.28 (87.5% below fair value)
No single metric tells the full story. See the ALUR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Allurion Technologies Inc is a medical device company that focuses on creating a weight loss platform to treat overweight patients. Its platform, the Allurion Program, features the world's first and only swallowable, procedure-less intragastric balloon for weight loss and offers access to AI-powered remote patient monitoring tools, a proprietary behavior change program, secure messaging, and video telehealth that are delivered by the Allurion VCS. Its proprietary intragastric balloon, the Allurion Balloon, is in the form of a swallowed capsule that is administered to patients under the guidance of a healthcare provider without surgery, endoscopy, or anesthesia.
23GF Score
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