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.
Ayfie International AS's Sloan Ratio for the quarter that ended in Dec. 2025 was 18.42%.
As of Dec. 2025, Ayfie International AS has a Sloan Ratio of 18.42%, indicating there is a warning stage of accrual build up.
Ayfie International AS (OTCPK:AYFIF) 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, Ayfie International AS has a Sloan Ratio of 18.42%, indicating there is a warning stage of accrual build up.
Ayfie International AS Sloan Ratio % Related Terms
Ayfie International AS 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.
AYFIF vs UBER, SHOP, CRM: Sloan Ratio % Comparison
For the Software - Application subindustry, Ayfie International AS'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.
Ayfie International AS Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, Ayfie International AS's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Ayfie International AS'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.
Ayfie International AS's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Ayfie International AS's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -1.265 (Jun. 2025 ) + -1.341 (Dec. 2025 ) = $-2.61 Mil.
Ayfie International AS's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -1.427 (Jun. 2025 ) + -1.292 (Dec. 2025 ) = $-2.72 Mil.
Ayfie International AS's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -0.015 (Jun. 2025 ) + -0.007 (Dec. 2025 ) = $-0.02 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.
Ayfie International AS (AYFIF) has a Sloan Ratio % of 18.42% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Ayfie International AS and its competitors.
Is Ayfie International AS's Sloan Ratio % too high?
Ayfie International AS's current Sloan Ratio % is 18.42%. Overall, Ayfie International AS has a GF Score™ of 44/100, reflecting its overall financial health beyond just this single metric.
How does Ayfie International AS's Sloan Ratio % compare to UBER and SHOP?
Ayfie International AS's Sloan Ratio % of 18.42% 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 Ayfie International AS and its competitors. Ayfie International AS's current Sloan Ratio % is 18.42%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ayfie International AS stock overvalued right now?
Ayfie International AS (AYFIF) has a current Sloan Ratio % of 18.42%. The stock's GF Value™ is $0.09, compared to a current price of $0.14 — trading 55.6% above its estimated fair value. The current Sloan Ratio % is 18.42%. Ayfie International AS's overall GF Score™ is 44/100 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 Ayfie International AS (AYFIF), the current Sloan Ratio % is 18.42% 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 Ayfie International AS (AYFIF) Overvalued in 2026?
Based on GuruFocus' analysis, Ayfie International AS stock appears to be overvalued.
The current stock price of $0.14 is trading 55.6% above its estimated GF Value™ of $0.09.
Key valuation signals for AYFIF:
Sloan Ratio %: 18.42%
GF Value™: $0.09 vs. price of $0.14 (55.6% above fair value)
No single metric tells the full story. See the AYFIF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Ayfie International AS is a Norway-incorporated company engaged in developing and delivering software for enterprise search and generative AI, enabling organizations to search, summarize, and extract insights from documents, emails, and systems, with a mainly subscription-based business model delivered as SaaS or in customer-controlled environments, along with implementation and support services. The company provides solutions such as subscriptions and professional services, including consultancy services. The company generates a majority of its revenue from subscriptions, and geographically, it generates revenue from Norway.
44GF Score
Get the complete analysis for AYFIF
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
AYFIF has been successfully added to your 
