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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.
gAIn360 SpA's Sloan Ratio for the quarter that ended in Dec. 2025 was %.
As of Dec. 2025, gAIn360 SpA has a Sloan Ratio of %, indicating the company is in the safe zone and there is no funny business with accruals.
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, gAIn360 SpA has a Sloan Ratio of %, indicating the company is in the safe zone and there is no funny business with accruals.
gAIn360 SpA Sloan Ratio % Related Terms
gAIn360 SpA Sloan Ratio % Historical Data
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The historical data trend for gAIn360 SpA'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.
gAIn360 SpA Sloan Ratio % Chart
gAIn360 SpA Annual Data
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gAIn360 SpA Semi-Annual Data
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FRA:E42 vs SHOP, UBER, CRM: Sloan Ratio % Comparison
For the Software - Application subindustry, gAIn360 SpA'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.
gAIn360 SpA Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, gAIn360 SpA's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where gAIn360 SpA'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.
gAIn360 SpA's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
gAIn360 SpA (FRA:E42) has a Sloan Ratio % of % as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on gAIn360 SpA and its competitors.
Is gAIn360 SpA's Sloan Ratio % too high?
gAIn360 SpA's current Sloan Ratio % is %. Overall, gAIn360 SpA has a GF Score™ of 18/100, reflecting its overall financial health beyond just this single metric.
How does gAIn360 SpA's Sloan Ratio % compare to SHOP and UBER?
gAIn360 SpA's Sloan Ratio % of % 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 gAIn360 SpA and its competitors. gAIn360 SpA's current Sloan Ratio % is %. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is gAIn360 SpA stock overvalued right now?
gAIn360 SpA (FRA:E42) has a current Sloan Ratio % of %. The current Sloan Ratio % is %. gAIn360 SpA's overall GF Score™ is 18/100. 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 gAIn360 SpA (FRA:E42), the current Sloan Ratio % is % 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.
gAIn360 SpA is an Italian company focused on AI-driven software for wealth and asset management. The company offers an integrated solution on Salesforce, featuring a machine learning/AI engine for precise financial forecasts and predictive analytics, CRM tools for personalized client management, and real-time performance monitoring across various exchanges.
18GF Score
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