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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.
As of Mar. 2026, Advanced Oxygen Technologies has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Advanced Oxygen Technologies (OTCPK:AOXY) 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, Advanced Oxygen Technologies has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Advanced Oxygen Technologies Sloan Ratio % Related Terms
Advanced Oxygen Technologies 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.
AOXY vs FGNV, CSUI, CBRE: Sloan Ratio % Comparison
For the Real Estate Services subindustry, Advanced Oxygen 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.
Advanced Oxygen Technologies Sloan Ratio % vs Real Estate Industry
For the Real Estate industry and Real Estate sector, Advanced Oxygen Technologies's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Advanced Oxygen Technologies's Sloan Ratio % falls into.
Advanced Oxygen Technologies 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.
Advanced Oxygen Technologies's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 0.001 (Jun. 2025 ) + -0.003 (Sep. 2025 ) + 0.003 (Dec. 2025 ) + 0.003 (Mar. 2026 ) = $0.00 Mil.
Advanced Oxygen Technologies's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 0.014 (Jun. 2025 ) + 0.01 (Sep. 2025 ) + 0.015 (Dec. 2025 ) + 0.011 (Mar. 2026 ) = $0.05 Mil.
Advanced Oxygen 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.
Advanced Oxygen Technologies (AOXY) 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 Advanced Oxygen Technologies and its competitors.
Is Advanced Oxygen Technologies' Sloan Ratio % too high?
Advanced Oxygen Technologies' current Sloan Ratio % is 0.00%.
How does Advanced Oxygen Technologies' Sloan Ratio % compare to FGNV and CSUI?
Advanced Oxygen Technologies' Sloan Ratio % of 0.00% can be compared against companies in the Real Estate 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 Real Estate company?
A good Sloan Ratio % depends on the Real Estate 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 Advanced Oxygen Technologies and its competitors. Advanced Oxygen 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 Advanced Oxygen Technologies stock overvalued right now?
Based on GuruFocus' analysis, Advanced Oxygen Technologies (AOXY) is currently considered Possible Value Trap. The stock's GF Value™ is $0.12, compared to a current price of $0.08 — trading 36.7% below its estimated fair value. The current Sloan Ratio % is 0.00%. 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 Advanced Oxygen Technologies (AOXY), 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.
Advanced Oxygen Technologies Inc is a U.S. based company that operates in the real estate business. The company has three segments: The ANV lease segment which leases land in Denmark by long term leases. The Sharx's segment which generate commissions for the sale cargo security products. The Corporate segment, Advanced Oxygen Technologies, Inc. which does not generate much revenues, but has administrative expenses. The company through its wholly-owned subsidiary owns commercial real estate in Vojens, Denmark. The group derives revenues solely from the lease revenue from its real estate.
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