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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.
Live Ventures's Sloan Ratio for the quarter that ended in Mar. 2026 was -3.97%.
As of Mar. 2026, Live Ventures has a Sloan Ratio of -3.97%, indicating the company is in the safe zone and there is no funny business with accruals.
Live Ventures (NAS:LIVE) 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, Live Ventures has a Sloan Ratio of -3.97%, indicating the company is in the safe zone and there is no funny business with accruals.
Live Ventures Sloan Ratio % Related Terms
Live Ventures Sloan Ratio % Historical Data
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The historical data trend for Live Ventures'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 Home Improvement Retail subindustry, Live Ventures'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.
Live Ventures Sloan Ratio % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Live Ventures's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Live Ventures'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.
Live Ventures's Sloan Ratio for the fiscal year that ended in Sep. 2025 is calculated as
Live Ventures's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 5.388 (Jun. 2025 ) + 0.997 (Sep. 2025 ) + -0.064 (Dec. 2025 ) + -2.448 (Mar. 2026 ) = $3.9 Mil.
Live Ventures's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 12.277 (Jun. 2025 ) + 6.761 (Sep. 2025 ) + 9.847 (Dec. 2025 ) + -2.789 (Mar. 2026 ) = $26.1 Mil.
Live Ventures's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -1.439 (Jun. 2025 ) + -1.938 (Sep. 2025 ) + -1.336 (Dec. 2025 ) + -1.923 (Mar. 2026 ) = $-6.6 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.
Live Ventures (LIVE) has a Sloan Ratio % of -3.97% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Live Ventures and its competitors.
Is Live Ventures' Sloan Ratio % too high?
Live Ventures' current Sloan Ratio % is -3.97%. Overall, Live Ventures has a GF Score™ of 60/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Live Ventures' Sloan Ratio % compare to TTSH and HD?
Live Ventures' Sloan Ratio % of -3.97% can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Sloan Ratio % depends on the Retail - Cyclical 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 Live Ventures and its competitors. Live Ventures's current Sloan Ratio % is -3.97%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Live Ventures stock overvalued right now?
Based on GuruFocus' analysis, Live Ventures (LIVE) is currently considered Possible Value Trap. The stock's GF Value™ is $16.36, compared to a current price of $11.20 — trading 31.5% below its estimated fair value. The current Sloan Ratio % is -3.97%. Live Ventures' overall GF Score™ is 60/100 with 9 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 Live Ventures (LIVE), the current Sloan Ratio % is -3.97% 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 Live Ventures (LIVE) Overvalued in 2026?
Based on GuruFocus' analysis, Live Ventures stock appears to be undervalued.
The current stock price of $11.20 is trading 31.5% below its estimated GF Value™ of $16.36.
GuruFocus considers Live Ventures to be Possible Value Trap.
Key valuation signals for LIVE:
Sloan Ratio %: -3.97%
GF Value™: $16.36 vs. price of $11.20 (31.5% below fair value)
No single metric tells the full story. See the LIVE stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Live Ventures Inc is a holding company of diversified businesses. It acquires and operates companies with a history of earnings power across five segments: Retail-Entertainment, Retail-Flooring, Flooring Manufacturing, Steel Manufacturing, and Corporate & Other. Retail-Entertainment offers new and pre-owned movies, video games, music, books, comics and collectibles through an integrated buy-sell-trade model. Retail-Flooring is a retailer and installer of flooring, carpeting, and countertops, serving consumers, builders, and contractors. Flooring Manufacturing produces and distributes carpet and hard-surface flooring. Steel Manufacturing engages in steel production and fabrication, generating the majority of revenue. Corporate & Other covers corporate costs and legacy products and services.
60GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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