Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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.
Vection Technologies's Sloan Ratio for the quarter that ended in Dec. 2025 was -5.15%.
As of Dec. 2025, Vection Technologies has a Sloan Ratio of -5.15%, indicating the company is in the safe zone and there is no funny business with accruals.
Vection Technologies (ASX:VR1) 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, Vection Technologies has a Sloan Ratio of -5.15%, indicating the company is in the safe zone and there is no funny business with accruals.
Vection Technologies Sloan Ratio % Related Terms
Vection Technologies Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Vection 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.
ASX:VR1 vs UBER, SHOP, CRM: Sloan Ratio % Comparison
For the Software - Application subindustry, Vection 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.
Vection Technologies Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, Vection Technologies's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Vection 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.
Vection Technologies'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.
Vection Technologies's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -4.894 (Jun. 2025 ) + -8.915 (Dec. 2025 ) = A$-13.81 Mil.
Vection Technologies's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 1.064 (Jun. 2025 ) + 0.09 (Dec. 2025 ) = A$1.15 Mil.
Vection Technologies's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -4.489 (Jun. 2025 ) + -5.936 (Dec. 2025 ) = A$-10.43 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.
Vection Technologies (ASX:VR1) has a Sloan Ratio % of -5.15% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Vection Technologies and its competitors.
Is Vection Technologies' Sloan Ratio % too high?
Vection Technologies' current Sloan Ratio % is -5.15%.
How does Vection Technologies' Sloan Ratio % compare to UBER and SHOP?
Vection Technologies' Sloan Ratio % of -5.15% can be compared against companies in the Software 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 Software company?
A good Sloan Ratio % depends on the Software 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 Vection Technologies and its competitors. Vection Technologies's current Sloan Ratio % is -5.15%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vection Technologies stock overvalued right now?
Based on GuruFocus' analysis, Vection Technologies (ASX:VR1) is currently considered Modestly Overvalued. The stock's GF Value™ is A$0.02, compared to a current price of A$0.02 — trading 15% above its estimated fair value. The current Sloan Ratio % is -5.15%. 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 Vection Technologies (ASX:VR1), the current Sloan Ratio % is -5.15% 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.
Vection Technologies Ltd is a software company that focuses on real-time technologies for industrial companies' digital transformation, The company helps organizations leverage their three-dimensional (3D) data through powerful extended reality (XR) interfaces that foster collaboration and learning, grow sales, and more. Mindesk, EnWorks, 3DFrame, Configurator, and XRKiosk are some of the products of the company.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ASX:VR1 has been successfully added to your 
