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.
Celebrus Technologies's Sloan Ratio for the quarter that ended in Sep. 2025 was -0.50%.
As of Sep. 2025, Celebrus Technologies has a Sloan Ratio of -0.50%, indicating the company is in the safe zone and there is no funny business with accruals.
Celebrus Technologies (OTCPK:DFORF) 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 Sep. 2025, Celebrus Technologies has a Sloan Ratio of -0.50%, indicating the company is in the safe zone and there is no funny business with accruals.
Celebrus Technologies Sloan Ratio % Related Terms
Celebrus Technologies Sloan Ratio % Historical Data
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The historical data trend for Celebrus 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.
DFORF vs UBER, SHOP, CRM: Sloan Ratio % Comparison
For the Software - Application subindustry, Celebrus 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.
Celebrus Technologies Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, Celebrus Technologies's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Celebrus 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.
Celebrus Technologies's Sloan Ratio for the fiscal year that ended in Mar. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Celebrus Technologies's Net Income for the trailing twelve months (TTM) ended in Sep. 2025 was 6.143 (Mar. 2025 ) + -2.26 (Sep. 2025 ) = $3.88 Mil.
Celebrus Technologies's Cash Flow from Operations for the trailing twelve months (TTM) ended in Sep. 2025 was 1.815 (Mar. 2025 ) + -1.695 (Sep. 2025 ) = $0.12 Mil.
Celebrus Technologies's Cash Flow from Investing for the trailing twelve months (TTM) ended in Sep. 2025 was 4.116 (Mar. 2025 ) + -0.116 (Sep. 2025 ) = $4.00 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.
Celebrus Technologies (DFORF) has a Sloan Ratio % of -0.50% as of Sep. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Celebrus Technologies and its competitors.
Is Celebrus Technologies' Sloan Ratio % too high?
Celebrus Technologies' current Sloan Ratio % is -0.50%. Overall, Celebrus Technologies has a GF Score™ of 71/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Celebrus Technologies' Sloan Ratio % compare to UBER and SHOP?
Celebrus Technologies' Sloan Ratio % of -0.50% 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 Celebrus Technologies and its competitors. Celebrus Technologies's current Sloan Ratio % is -0.50%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Celebrus Technologies stock overvalued right now?
Based on GuruFocus' analysis, Celebrus Technologies (DFORF) is currently considered Possible Value Trap. The stock's GF Value™ is $2.99, compared to a current price of $1.00 — trading 66.6% below its estimated fair value. The current Sloan Ratio % is -0.50%. Celebrus Technologies' overall GF Score™ is 71/100 with 5 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 Celebrus Technologies (DFORF), the current Sloan Ratio % is -0.50% as of Sep. 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 Celebrus Technologies (DFORF) Overvalued in 2026?
Based on GuruFocus' analysis, Celebrus Technologies stock appears to be undervalued.
The current stock price of $1.00 is trading 66.6% below its estimated GF Value™ of $2.99.
GuruFocus considers Celebrus Technologies to be Possible Value Trap.
Key valuation signals for DFORF:
Sloan Ratio %: -0.50%
GF Value™: $2.99 vs. price of $1.00 (66.6% below fair value)
No single metric tells the full story. See the DFORF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Celebrus Technologies PLC is a United Kingdom-based company that focuses on providing data solutions for its clients. The specific area of focus for the company is data and analytics related to consumers; the collection of data on how consumers interact with digital channels, the management and analysis of the data, and the implementation of cost-effective solutions to assist companies in getting real value from their data assets. The business group is operated through product groups that help them generate revenue, which mainly are such as Licenses, Celebrus Cloud Hosting, support and maintenance, Professional services, and Third party products. Geographically, the company generates a majority of its revenue from the United States of America, followed by the UK, Europe, and other regions.
71GF Score
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