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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.
Century Therapeutics's Sloan Ratio for the quarter that ended in Mar. 2026 was 6.06%.
As of Mar. 2026, Century Therapeutics has a Sloan Ratio of 6.06%, indicating the company is in the safe zone and there is no funny business with accruals.
Century Therapeutics (NAS:IPSC) 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, Century Therapeutics has a Sloan Ratio of 6.06%, indicating the company is in the safe zone and there is no funny business with accruals.
Century Therapeutics Sloan Ratio % Related Terms
Century Therapeutics Sloan Ratio % Historical Data
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The historical data trend for Century Therapeutics'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.
IPSC vs PBYI, BNTC, ENTA: Sloan Ratio % Comparison
For the Biotechnology subindustry, Century Therapeutics'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.
Century Therapeutics Sloan Ratio % vs Biotechnology Industry
For the Biotechnology industry and Healthcare sector, Century Therapeutics's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Century Therapeutics'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.
Century Therapeutics's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Century Therapeutics's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -32.541 (Jun. 2025 ) + -34.422 (Sep. 2025 ) + -19.171 (Dec. 2025 ) + -21.645 (Mar. 2026 ) = $-107.8 Mil.
Century Therapeutics's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -27.592 (Jun. 2025 ) + -25.584 (Sep. 2025 ) + -16.077 (Dec. 2025 ) + -25.262 (Mar. 2026 ) = $-94.5 Mil.
Century Therapeutics's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 32.539 (Jun. 2025 ) + 24.671 (Sep. 2025 ) + 22.361 (Dec. 2025 ) + -112.615 (Mar. 2026 ) = $-33.0 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.
Century Therapeutics (IPSC) has a Sloan Ratio % of 6.06% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Century Therapeutics and its competitors.
Is Century Therapeutics' Sloan Ratio % too high?
Century Therapeutics' current Sloan Ratio % is 6.06%. Overall, Century Therapeutics has a GF Score™ of 46/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Century Therapeutics' Sloan Ratio % compare to PBYI and BNTC?
Century Therapeutics' Sloan Ratio % of 6.06% can be compared against companies in the Biotechnology 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 Biotechnology company?
A good Sloan Ratio % depends on the Biotechnology 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 Century Therapeutics and its competitors. Century Therapeutics's current Sloan Ratio % is 6.06%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Century Therapeutics stock overvalued right now?
Based on GuruFocus' analysis, Century Therapeutics (IPSC) is currently considered Possible Value Trap. The stock's GF Value™ is $39.10, compared to a current price of $2.26 — trading 94.2% below its estimated fair value. The current Sloan Ratio % is 6.06%. Century Therapeutics' overall GF Score™ is 46/100 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 Century Therapeutics (IPSC), the current Sloan Ratio % is 6.06% 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.
Is Century Therapeutics (IPSC) Overvalued in 2026?
Based on GuruFocus' analysis, Century Therapeutics stock appears to be undervalued.
The current stock price of $2.26 is trading 94.2% below its estimated GF Value™ of $39.10.
GuruFocus considers Century Therapeutics to be Possible Value Trap.
Key valuation signals for IPSC:
Sloan Ratio %: 6.06%
GF Value™: $39.10 vs. price of $2.26 (94.2% below fair value)
No single metric tells the full story. See the IPSC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Century Therapeutics Inc is a biotechnology company harnessing the power of allogeneic pluripotent stem cell therapies to develop potentially curative cell therapy products for autoimmune diseases, including type 1 diabetes, or T1D, and cancer. Its beta islet, T cell and NK cell programs are allogeneic, meaning it is derived from healthy donors for use in any patient, rather than being sourced from an individual for their own specific use, as is the case with autologous T cells. The cell types it can generate from iPSCs, including iPSC-derived beta islet cells, iPSC-derived CD4+ and CD8+ alphabeta T cells, or alphabeta iT cells, and iPSC- natural killer cells, or iNK cells.
46GF Score
Get the complete analysis for IPSC
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