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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.
Vext Science's Sloan Ratio for the quarter that ended in Jun. 2026 was -15.06%.
As of Jun. 2026, Vext Science has a Sloan Ratio of -15.06%, indicating there is a warning stage of accrual build up.
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, Vext Science has a Sloan Ratio of -15.06%, indicating there is a warning stage of accrual build up.
Vext Science Sloan Ratio % Related Terms
Vext Science Sloan Ratio % Historical Data
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The historical data trend for Vext Science'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 Drug Manufacturers - Specialty & Generic subindustry, Vext Science'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.
Vext Science Sloan Ratio % vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Vext Science's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Vext Science'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.
Vext Science's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Vext Science's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was -2.239 (Sep. 2025 ) + -9.016 (Dec. 2025 ) + -0.772 (Mar. 2026 ) + -0.273 (Jun. 2026 ) = €-12.30 Mil.
Vext Science's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 1.073 (Sep. 2025 ) + 2.729 (Dec. 2025 ) + 1.397 (Mar. 2026 ) + 1.026 (Jun. 2026 ) = €6.23 Mil.
Vext Science's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -0.94 (Sep. 2025 ) + -0.67 (Dec. 2025 ) + -0.363 (Mar. 2026 ) + -1.237 (Jun. 2026 ) = €-3.21 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.
Vext Science (FRA:VV5) has a Sloan Ratio % of -15.06% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Vext Science and its competitors.
Is Vext Science's Sloan Ratio % too high?
Vext Science's current Sloan Ratio % is -15.06%. Overall, Vext Science has a GF Score™ of 49/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Vext Science's Sloan Ratio % compare to ZTS?
Vext Science's Sloan Ratio % of -15.06% can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Sloan Ratio % depends on the Drug Manufacturers 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 Vext Science and its competitors. Vext Science's current Sloan Ratio % is -15.06%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vext Science stock overvalued right now?
Based on GuruFocus' analysis, Vext Science (FRA:VV5) is currently considered Fairly Valued. The stock's GF Value™ is €0.16, compared to a current price of €0.15 — trading 6.9% below its estimated fair value. The current Sloan Ratio % is -15.06%. Vext Science's overall GF Score™ is 49/100 with 4 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 Vext Science (FRA:VV5), the current Sloan Ratio % is -15.06% 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 Vext Science (FRA:VV5) Overvalued in 2026?
Based on GuruFocus' analysis, Vext Science stock appears to be undervalued.
The current stock price of €0.15 is trading 6.9% below its estimated GF Value™ of €0.16.
GuruFocus considers Vext Science to be Fairly Valued.
Key valuation signals for FRA:VV5:
Sloan Ratio %: -15.06%
GF Value™: €0.16 vs. price of €0.15 (6.9% below fair value)
No single metric tells the full story. See the FRA:VV5 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Vext Science Inc engages in the full spectrum of the cannabis product lifecycle, from development and manufacturing to distribution. Its brands include Herbal Wellness, Appalachian Pharm, Revibe, Prism, Vapen, and Firebrand. In Arizona and Ohio, the dispensaries operate under the Herbal Wellness Center brand, while in Ohio the cultivation and manufacturing operations are licensed and branded as Appalachian Pharms Cultivation and Appalachian Pharm Processing. The Company operates through a single operating segment engaged in the cultivation, manufacturing, distribution, and sale of cannabis within the United States. All revenues are generated in the United States.
49GF Score
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