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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, American Picture House has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
American Picture House (OTCPK:APHP) 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, American Picture House has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
American Picture House Sloan Ratio % Related Terms
American Picture House 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.
For the Entertainment subindustry, American Picture House'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.
American Picture House Sloan Ratio % vs Media - Diversified Industry
For the Media - Diversified industry and Communication Services sector, American Picture House's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where American Picture House'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.
American Picture House's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
American Picture House's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -0.761 (Jun. 2025 ) + -0.106 (Sep. 2025 ) + 0.821 (Dec. 2025 ) + -0.171 (Mar. 2026 ) = $-0.22 Mil.
American Picture House's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -0.09 (Jun. 2025 ) + -0.081 (Sep. 2025 ) + -0.08 (Dec. 2025 ) + -0.013 (Mar. 2026 ) = $-0.26 Mil.
American Picture House'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.
American Picture House (APHP) 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 American Picture House and its competitors.
Is American Picture House's Sloan Ratio % too high?
American Picture House's current Sloan Ratio % is 0.00%. Overall, American Picture House has a GF Score™ of 22/100, reflecting its overall financial health beyond just this single metric.
How does American Picture House's Sloan Ratio % compare to KWM and CPOP?
American Picture House's Sloan Ratio % of 0.00% can be compared against companies in the Media - Diversified 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 Media - Diversified company?
A good Sloan Ratio % depends on the Media - Diversified 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 American Picture House and its competitors. American Picture House'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 American Picture House stock overvalued right now?
American Picture House (APHP) has a current Sloan Ratio % of 0.00%. The current Sloan Ratio % is 0.00%. American Picture House's overall GF Score™ is 22/100 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 American Picture House (APHP), 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.
American Picture House Corp is an entertainment company focused on the development, packaging, financing, and production of feature films and limited series. The group collaborates with filmmakers, showrunners, and strategic tech partners to develop, package, and finance high-quality, widely appealing projects.
22GF Score
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