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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.
AIC Mines's Sloan Ratio for the quarter that ended in Dec. 2025 was 17.25%.
As of Dec. 2025, AIC Mines has a Sloan Ratio of 17.25%, indicating there is a warning stage of accrual build up.
AIC Mines (OTCPK:IAUFF) 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 Dec. 2025, AIC Mines has a Sloan Ratio of 17.25%, indicating there is a warning stage of accrual build up.
AIC Mines Sloan Ratio % Related Terms
AIC Mines Sloan Ratio % Historical Data
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The historical data trend for AIC Mines'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, AIC Mines'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.
AIC Mines Sloan Ratio % vs Metals & Mining Industry
For the Metals & Mining industry and Basic Materials sector, AIC Mines's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where AIC Mines'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.
AIC Mines's Sloan Ratio for the fiscal year that ended in Jun. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
AIC Mines's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 4.471 (Jun. 2025 ) + 11.53 (Dec. 2025 ) = $16.0 Mil.
AIC Mines's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 21.743 (Jun. 2025 ) + 34.006 (Dec. 2025 ) = $55.7 Mil.
AIC Mines's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -32.748 (Jun. 2025 ) + -55.531 (Dec. 2025 ) = $-88.3 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.
AIC Mines (IAUFF) has a Sloan Ratio % of 17.25% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on AIC Mines and its competitors.
Is AIC Mines' Sloan Ratio % too high?
AIC Mines' current Sloan Ratio % is 17.25%. Overall, AIC Mines has a GF Score™ of 38/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does AIC Mines' Sloan Ratio % compare to HL?
AIC Mines' Sloan Ratio % of 17.25% 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 AIC Mines and its competitors. AIC Mines's current Sloan Ratio % is 17.25%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AIC Mines stock overvalued right now?
Based on GuruFocus' analysis, AIC Mines (IAUFF) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.26, compared to a current price of $0.47 — trading 81.2% above its estimated fair value. The current Sloan Ratio % is 17.25%. AIC Mines' overall GF Score™ is 38/100 with 3 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 AIC Mines (IAUFF), the current Sloan Ratio % is 17.25% 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.
Is AIC Mines (IAUFF) Overvalued in 2026?
Based on GuruFocus' analysis, AIC Mines stock appears to be overvalued.
The current stock price of $0.47 is trading 81.2% above its estimated GF Value™ of $0.26.
GuruFocus considers AIC Mines to be Significantly Overvalued.
Key valuation signals for IAUFF:
Sloan Ratio %: 17.25%
GF Value™: $0.26 vs. price of $0.47 (81.2% above fair value)
No single metric tells the full story. See the IAUFF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
AIC Mines Ltd is engaged in exploration, mine development and production, mine operations, and the sale of copper concentrate in Australia. The company's key projects include the Jericho copper project located south of Eloise, the Eloise Regional Project, the Cannington Project, the Windsor base metal project, and the Pyramid gold projects south of Charters Towers. Additionally, it operates the Delamerian Project with three large exploration licenses in western New South Wales, the Marymia Project, and the Peake and Denison Project located in the Northeast Gawler region. The company operates in one geographical area, Australia, and two segments are mining, exploration, and corporate activities.
38GF Score
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