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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.
Empress Royalty's Sloan Ratio for the quarter that ended in Jun. 2026 was 0.00%.
As of Jun. 2026, Empress Royalty has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Empress Royalty (OTCPK:EMPYF) 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. 2026, Empress Royalty has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Empress Royalty Sloan Ratio % Related Terms
Empress Royalty Sloan Ratio % Historical Data
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The historical data trend for Empress Royalty'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.
For the Other Precious Metals & Mining subindustry, Empress Royalty'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.
Empress Royalty Sloan Ratio % vs Metals & Mining Industry
For the Metals & Mining industry and Basic Materials sector, Empress Royalty's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Empress Royalty'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.
Empress Royalty's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Empress Royalty's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 1.374 (Sep. 2025 ) + 4.479 (Dec. 2025 ) + 3.295 (Mar. 2026 ) + 0.57 (Jun. 2026 ) = $9.72 Mil.
Empress Royalty's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 0.677 (Sep. 2025 ) + -1.481 (Dec. 2025 ) + -2.375 (Mar. 2026 ) + 4.26 (Jun. 2026 ) = $1.08 Mil.
Empress Royalty's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) + 0 (Jun. 2026 ) = $0.00 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.
Empress Royalty (EMPYF) has a Sloan Ratio % of 0.00% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Empress Royalty and its competitors.
Is Empress Royalty's Sloan Ratio % too high?
Empress Royalty's current Sloan Ratio % is 0.00%. Overall, Empress Royalty has a GF Score™ of 44/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Empress Royalty's Sloan Ratio % compare to HL?
Empress Royalty'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 Empress Royalty and its competitors. Empress Royalty'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 Empress Royalty stock overvalued right now?
Based on GuruFocus' analysis, Empress Royalty (EMPYF) is currently considered Possible Value Trap. The stock's GF Value™ is $1.49, compared to a current price of $0.71 — trading 52.3% below its estimated fair value. The current Sloan Ratio % is 0.00%. Empress Royalty's overall GF Score™ is 44/100 with 1 warning sign 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 Empress Royalty (EMPYF), the current Sloan Ratio % is 0.00% as of Jun. 2026. 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 Empress Royalty (EMPYF) Overvalued in 2026?
Based on GuruFocus' analysis, Empress Royalty stock appears to be undervalued.
The current stock price of $0.71 is trading 52.3% below its estimated GF Value™ of $1.49.
GuruFocus considers Empress Royalty to be Possible Value Trap.
Key valuation signals for EMPYF:
Sloan Ratio %: 0.00%
GF Value™: $1.49 vs. price of $0.71 (52.3% below fair value)
No single metric tells the full story. See the EMPYF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Empress Royalty Corp is a royalty and streaming creation company. It is engaged in the business of structuring and creating proprietary precious metal royalty and streaming agreements for its portfolio and may acquire certain interests from time to time. The company is focused on small to mid-tier producing or development stage mining companies, where immediate or near-term revenue can be generated, but may also consider earlier stage opportunities. Its revenue is derived from the Tahuehueto and Pinos stream in Mexico, the Sierra Antapite stream in Peru, the Galaxy stream in South Africa, and royalties on gold sales from the Manica gold project in Mozambique. The Company operates in a single segment, the creation and acquisition of royalty and stream interests.
44GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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