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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.
When sloan ratio (41.14)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Dec. 2025, Gryphon Capitalome Trust has a Sloan Ratio of 27.93%, indicating earnings are more likely to be made up of accruals.
Gryphon Capitalome Trust (ASX:GCI) 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, Gryphon Capitalome Trust has a Sloan Ratio of 27.93%, indicating earnings are more likely to be made up of accruals.
Gryphon Capitalome Trust Sloan Ratio % Related Terms
Gryphon Capitalome Trust 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 Asset Management subindustry, Gryphon Capitalome Trust'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.
Gryphon Capitalome Trust Sloan Ratio % vs Asset Management Industry
For the Asset Management industry and Financial Services sector, Gryphon Capitalome Trust's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Gryphon Capitalome Trust's Sloan Ratio % falls into.
Gryphon Capitalome Trust 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.
Gryphon Capitalome Trust's Sloan Ratio for the fiscal year that ended in Jun. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Gryphon Capitalome Trust's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 36.868 (Jun. 2025 ) + 44.1 (Dec. 2025 ) = A$80.97 Mil.
Gryphon Capitalome Trust's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -169.35 (Jun. 2025 ) + -85.24 (Dec. 2025 ) = A$-254.59 Mil.
Gryphon Capitalome Trust's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was 0.768 (Jun. 2025 ) + 0.789 (Dec. 2025 ) = A$1.56 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.
Gryphon Capitalome Trust (ASX:GCI) has a Sloan Ratio % of 27.93% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Gryphon Capitalome Trust and its competitors.
Is Gryphon Capitalome Trust's Sloan Ratio % too high?
Gryphon Capitalome Trust's current Sloan Ratio % is 27.93%. Overall, Gryphon Capitalome Trust has a GF Score™ of 75/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Gryphon Capitalome Trust's Sloan Ratio % compare to BLK and BX?
Gryphon Capitalome Trust's Sloan Ratio % of 27.93% 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 Gryphon Capitalome Trust and its competitors. Gryphon Capitalome Trust's current Sloan Ratio % is 27.93%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gryphon Capitalome Trust stock overvalued right now?
Based on GuruFocus' analysis, Gryphon Capitalome Trust (ASX:GCI) is currently considered Fairly Valued. The stock's GF Value™ is A$2.15, compared to a current price of A$2.06 — trading 4.2% below its estimated fair value. The current Sloan Ratio % is 27.93%. Gryphon Capitalome Trust's overall GF Score™ is 75/100 with 8 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 Gryphon Capitalome Trust (ASX:GCI), the current Sloan Ratio % is 27.93% 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.
Is Gryphon Capitalome Trust (ASX:GCI) Overvalued in 2026?
Based on GuruFocus' analysis, Gryphon Capitalome Trust stock appears to be undervalued.
The current stock price of A$2.06 is trading 4.2% below its estimated GF Value™ of A$2.15.
GuruFocus considers Gryphon Capitalome Trust to be Fairly Valued.
Key valuation signals for ASX:GCI:
Sloan Ratio %: 27.93%
GF Value™: A$2.15 vs. price of A$2.06 (4.2% below fair value)
No single metric tells the full story. See the ASX:GCI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Gryphon Capital Income Trust is a managed investment scheme. Its investment objective is to produce regular and sustainable monthly income while keeping capital preservation as a primary concern. The trust invests in a diversified portfolio of residential mortgage-backed securities (RMBS) and asset-backed securities (ABS) issued by Australian-domiciled entities. It is organised into one main operating segment with only one key function, being the investment of funds predominantly in Australia.
75GF Score
Get the complete analysis for ASX:GCI
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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