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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.
Atlantic Lithium's Sloan Ratio for the quarter that ended in Jun. 2025 was 0.00%.
As of Jun. 2025, Atlantic Lithium has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Atlantic Lithium (CHIX:ALLl) 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 Jun. 2025, Atlantic Lithium has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Atlantic Lithium Sloan Ratio % Related Terms
Atlantic Lithium Sloan Ratio % Historical Data
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The historical data trend for Atlantic Lithium'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.
Atlantic Lithium Sloan Ratio % Competitor Comparison
For the Other Industrial Metals & Mining subindustry, Atlantic Lithium'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.
Atlantic Lithium Sloan Ratio % vs Metals & Mining Industry
For the Metals & Mining industry and Basic Materials sector, Atlantic Lithium's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Atlantic Lithium'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.
Atlantic Lithium'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.
Atlantic Lithium's Net Income for the trailing twelve months (TTM) ended in Jun. 2025 was 0 (Dec. 2024 ) + 0 (Jun. 2025 ) = £0.00 Mil.
Atlantic Lithium's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2025 was -1.568 (Dec. 2024 ) + 0 (Jun. 2025 ) = £-1.57 Mil.
Atlantic Lithium's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2025 was -4.225 (Dec. 2024 ) + -1.984 (Jun. 2025 ) = £-6.21 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.
Atlantic Lithium (CHIX:ALLL) has a Sloan Ratio % of 0.00% as of Jun. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Atlantic Lithium and its competitors.
Is Atlantic Lithium's Sloan Ratio % too high?
Atlantic Lithium's current Sloan Ratio % is 0.00%. Overall, Atlantic Lithium has a GF Score™ of 19/100, reflecting its overall financial health beyond just this single metric.
How does Atlantic Lithium's Sloan Ratio % compare to competitors?
Atlantic Lithium's Sloan Ratio % of 0.00% can be compared against companies in the Metals & Mining 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 Metals & Mining company?
A good Sloan Ratio % depends on the Metals & Mining 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 Atlantic Lithium and its competitors. Atlantic Lithium'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 Atlantic Lithium stock overvalued right now?
Atlantic Lithium (CHIX:ALLL) has a current Sloan Ratio % of 0.00%. The current Sloan Ratio % is 0.00%. Atlantic Lithium's overall GF Score™ is 19/100. 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 Atlantic Lithium (CHIX:ALLL), the current Sloan Ratio % is 0.00% as of Jun. 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.
Atlantic Lithium Ltd is an exploration and development company focused on advancing lithium mining projects in West Africa. Its core asset includes the Ewoyaa Lithium Project in Ghana, supported by additional exploration licenses in Ghana and West Africa. The company's activities center on extracting lithium spodumene to supply raw materials for batteries used in electric vehicles and energy storage. It operates prominently in West Africa, leveraging infrastructure like highways and ports to support its mining operations. The Group has one operating segment, being exploration for base and precious metals.
19GF Score
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