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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.
Vertical Aerospace's Sloan Ratio for the quarter that ended in Mar. 2026 was -6.87%.
Warning Sign:
When sloan ratio (297.69)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Mar. 2026, Vertical Aerospace has a Sloan Ratio of -6.87%, indicating the company is in the safe zone and there is no funny business with accruals.
Vertical Aerospace (NYSE:EVTL) 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 Mar. 2026, Vertical Aerospace has a Sloan Ratio of -6.87%, indicating the company is in the safe zone and there is no funny business with accruals.
Vertical Aerospace Sloan Ratio % Related Terms
Vertical Aerospace Sloan Ratio % Historical Data
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The historical data trend for Vertical Aerospace'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.
EVTL vs AIRO, SIDU, FJET: Sloan Ratio % Comparison
For the Aerospace & Defense subindustry, Vertical Aerospace'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.
Vertical Aerospace Sloan Ratio % vs Aerospace & Defense Industry
For the Aerospace & Defense industry and Industrials sector, Vertical Aerospace's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Vertical Aerospace'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.
Vertical Aerospace's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Vertical Aerospace's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -196.422 (Jun. 2025 ) + 32.385 (Sep. 2025 ) + -56.224 (Dec. 2025 ) + 81.08 (Mar. 2026 ) = $-139.18 Mil.
Vertical Aerospace's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -7.712 (Jun. 2025 ) + -34.346 (Sep. 2025 ) + -41.558 (Dec. 2025 ) + -47.96 (Mar. 2026 ) = $-131.58 Mil.
Vertical Aerospace's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0.6 (Jun. 2025 ) + 1.181 (Sep. 2025 ) + 0.933 (Dec. 2025 ) + 0.315 (Mar. 2026 ) = $3.03 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.
Vertical Aerospace (EVTL) has a Sloan Ratio % of -6.87% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Vertical Aerospace and its competitors.
Is Vertical Aerospace's Sloan Ratio % too high?
Vertical Aerospace's current Sloan Ratio % is -6.87%. Overall, Vertical Aerospace has a GF Score™ of 25/100, reflecting its overall financial health beyond just this single metric.
How does Vertical Aerospace's Sloan Ratio % compare to AIRO and SIDU?
Vertical Aerospace's Sloan Ratio % of -6.87% can be compared against companies in the Aerospace & Defense 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 an Aerospace & Defense company?
A good Sloan Ratio % depends on the Aerospace & Defense 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 Vertical Aerospace and its competitors. Vertical Aerospace's current Sloan Ratio % is -6.87%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vertical Aerospace stock overvalued right now?
Vertical Aerospace (EVTL) has a current Sloan Ratio % of -6.87%. The current Sloan Ratio % is -6.87%. Vertical Aerospace's overall GF Score™ is 25/100 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 Vertical Aerospace (EVTL), the current Sloan Ratio % is -6.87% as of Mar. 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.
Vertical Aerospace Ltd is engaged in making air travel personal, on-demand, and carbon-free. The company is a world-wide aerospace and technology company that is pioneering electric aviation, focused on designing, manufacturing, and selling a zero-emission eVTOL aircraft for use in the AAM market, using the technology from the aerospace, automotive, and energy industries. The VX4, Vertical's flagship aircraft, is a piloted electric vertical take-off and landing (eVTOL) vehicle capable of carrying four passengers. The Group operates as a single operating segment and one reporting segment, being the development and commercialization of eVTOL technology.
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