Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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.
As of Dec. 2025, Cambridge Cognition Holdings has a Sloan Ratio of -15.47%, indicating there is a warning stage of accrual build up.
Cambridge Cognition Holdings (LSE:COG) 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, Cambridge Cognition Holdings has a Sloan Ratio of -15.47%, indicating there is a warning stage of accrual build up.
Cambridge Cognition Holdings Sloan Ratio % Related Terms
Cambridge Cognition Holdings Sloan Ratio % Historical Data
* 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.
LSE:COG vs VEEV, BTSG, HQY: Sloan Ratio % Comparison
For the Health Information Services subindustry, Cambridge Cognition Holdings'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.
Cambridge Cognition Holdings Sloan Ratio % vs Healthcare Providers & Services Industry
For the Healthcare Providers & Services industry and Healthcare sector, Cambridge Cognition Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Cambridge Cognition Holdings's Sloan Ratio % falls into.
Cambridge Cognition Holdings Sloan Ratio % Calculation
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.
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Cambridge Cognition Holdings's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -1.007 (Jun. 2025 ) + -0.668 (Dec. 2025 ) = £-1.68 Mil.
Cambridge Cognition Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -0.251 (Jun. 2025 ) + 0.347 (Dec. 2025 ) = £0.10 Mil.
Cambridge Cognition Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -0.005 (Jun. 2025 ) + -0.021 (Dec. 2025 ) = £-0.03 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.
Cambridge Cognition Holdings (LSE:COG) has a Sloan Ratio % of -15.47% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Cambridge Cognition Holdings and its competitors.
Is Cambridge Cognition Holdings' Sloan Ratio % too high?
Cambridge Cognition Holdings' current Sloan Ratio % is -15.47%. Overall, Cambridge Cognition Holdings has a GF Score™ of 46/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Cambridge Cognition Holdings' Sloan Ratio % compare to VEEV and BTSG?
Cambridge Cognition Holdings' Sloan Ratio % of -15.47% can be compared against companies in the Healthcare Providers & Services 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 Healthcare Providers & Services company?
A good Sloan Ratio % depends on the Healthcare Providers & Services 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 Cambridge Cognition Holdings and its competitors. Cambridge Cognition Holdings's current Sloan Ratio % is -15.47%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cambridge Cognition Holdings stock overvalued right now?
Based on GuruFocus' analysis, Cambridge Cognition Holdings (LSE:COG) is currently considered Fairly Valued. The stock's GF Value™ is £0.33, compared to a current price of £0.33 — trading right at its estimated fair value. The current Sloan Ratio % is -15.47%. Cambridge Cognition Holdings' overall GF Score™ is 46/100 with 5 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 Cambridge Cognition Holdings (LSE:COG), the current Sloan Ratio % is -15.47% 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 Cambridge Cognition Holdings (LSE:COG) Overvalued in 2026?
Based on GuruFocus' analysis, Cambridge Cognition Holdings stock appears to be undervalued.
The current stock price of £0.33 is trading 0% below its estimated GF Value™ of £0.33.
GuruFocus considers Cambridge Cognition Holdings to be Fairly Valued.
Key valuation signals for LSE:COG:
Sloan Ratio %: -15.47%
GF Value™: £0.33 vs. price of £0.33 (0% below fair value)
No single metric tells the full story. See the LSE:COG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cambridge Cognition Holdings PLC is a neuroscience digital health company specializing in the measurement of clinical outcomes in neurological disorders. It develops and commercialises neuroscience technologies to assess cognitive function for sale across the world. The company's products include CANTAB web-based assessments, Electronic questionnaires and scales (eCOA), NeuroVocalix Winterlight, a voice analysis tool to assess cognitive changes, high-frequency testing kits, and Clinpal, among others. Its operating segments are: Clinical studies, which generate maximum revenue, Academic research, Professional Healthcare, and Consumer Health & Wellness. Geographically, the company generates maximum revenue from the USA, and the rest from the UK, the European Union, and the Rest of the world.
46GF Score
Get the complete analysis for LSE:COG
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
LSE:COG has been successfully added to your 
