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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, Apimeds Pharmaceuticals Us has a Sloan Ratio of -14.24%, indicating there is a warning stage of accrual build up.
Apimeds Pharmaceuticals Us (AMEX:APUS) 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, Apimeds Pharmaceuticals Us has a Sloan Ratio of -14.24%, indicating there is a warning stage of accrual build up.
Apimeds Pharmaceuticals Us Sloan Ratio % Related Terms
Apimeds Pharmaceuticals Us 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.
APUS vs KAYS, BIOE, BFRI: Sloan Ratio % Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, Apimeds Pharmaceuticals Us'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.
Apimeds Pharmaceuticals Us Sloan Ratio % vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Apimeds Pharmaceuticals Us's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Apimeds Pharmaceuticals Us's Sloan Ratio % falls into.
Apimeds Pharmaceuticals Us 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.
Apimeds Pharmaceuticals Us's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -2.662 (Jun. 2025 ) + -1.781 (Sep. 2025 ) + -1.155 (Dec. 2025 ) + -35.06 (Mar. 2026 ) = $-40.66 Mil.
Apimeds Pharmaceuticals Us's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -3.361 (Jun. 2025 ) + -1.726 (Sep. 2025 ) + -3.818 (Dec. 2025 ) + -2.068 (Mar. 2026 ) = $-10.97 Mil.
Apimeds Pharmaceuticals Us's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -0.013 (Jun. 2025 ) + -0.023 (Sep. 2025 ) + -10.024 (Dec. 2025 ) + 0.491 (Mar. 2026 ) = $-9.57 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.
Apimeds Pharmaceuticals Us (APUS) has a Sloan Ratio % of -14.24% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Apimeds Pharmaceuticals Us and its competitors.
Is Apimeds Pharmaceuticals Us' Sloan Ratio % too high?
Apimeds Pharmaceuticals Us' current Sloan Ratio % is -14.24%. Overall, Apimeds Pharmaceuticals Us has a GF Score™ of 14/100, reflecting its overall financial health beyond just this single metric.
How does Apimeds Pharmaceuticals Us' Sloan Ratio % compare to KAYS and BIOE?
Apimeds Pharmaceuticals Us' Sloan Ratio % of -14.24% can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Sloan Ratio % depends on the Drug Manufacturers 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 Apimeds Pharmaceuticals Us and its competitors. Apimeds Pharmaceuticals Us's current Sloan Ratio % is -14.24%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Apimeds Pharmaceuticals Us stock overvalued right now?
Apimeds Pharmaceuticals Us (APUS) has a current Sloan Ratio % of -14.24%. The current Sloan Ratio % is -14.24%. Apimeds Pharmaceuticals Us' overall GF Score™ is 14/100 with 3 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 Apimeds Pharmaceuticals Us (APUS), the current Sloan Ratio % is -14.24% 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.
Apimeds Pharmaceuticals Us Inc is a development-stage biopharmaceutical company. The Company operates its biopharmaceutical business. Its primary focus is the clinical development of Apitox, a purified honeybee venom-based drug candidate being evaluated for the treatment of pain and inflammation associated with knee osteoarthritis. The Company operates in two segments: the biopharmaceutical segment, which is focused on the clinical development of Apitox through Lokahi, and the digital asset operations segment, which encompasses the holding, sale, and advancement of the MindWaveDAO blockchain and related digital assets through MindWave.
14GF Score
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