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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.
As of Apr. 2026, Xtract One Technologies has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Xtract One Technologies (LTS:0VC5) 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 Apr. 2026, Xtract One Technologies has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Xtract One Technologies Sloan Ratio % Related Terms
Xtract One Technologies 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.
LTS:0VC5 vs UBER, SHOP, CRM: Sloan Ratio % Comparison
For the Software - Application subindustry, Xtract One Technologies'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.
Xtract One Technologies Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, Xtract One Technologies's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Xtract One Technologies'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.
Xtract One Technologies's Sloan Ratio for the fiscal year that ended in Jul. 2025 is calculated as
Xtract One Technologies's Net Income for the trailing twelve months (TTM) ended in Apr. 2026 was -3.513 (Jul. 2025 ) + -2.998 (Oct. 2025 ) + -2.262 (Jan. 2026 ) + -0.245 (Apr. 2026 ) = C$-9.02 Mil.
Xtract One Technologies's Cash Flow from Operations for the trailing twelve months (TTM) ended in Apr. 2026 was -0.969 (Jul. 2025 ) + -1.163 (Oct. 2025 ) + -4.218 (Jan. 2026 ) + -0.026 (Apr. 2026 ) = C$-6.38 Mil.
Xtract One Technologies's Cash Flow from Investing for the trailing twelve months (TTM) ended in Apr. 2026 was 0.162 (Jul. 2025 ) + 0 (Oct. 2025 ) + 0 (Jan. 2026 ) + 0 (Apr. 2026 ) = C$0.16 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.
Xtract One Technologies (LTS:0VC5) has a Sloan Ratio % of 0.00% as of Apr. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Xtract One Technologies and its competitors.
Is Xtract One Technologies' Sloan Ratio % too high?
Xtract One Technologies' current Sloan Ratio % is 0.00%. Overall, Xtract One Technologies has a GF Score™ of 74/100, reflecting its overall financial health beyond just this single metric.
How does Xtract One Technologies' Sloan Ratio % compare to UBER and SHOP?
Xtract One Technologies' Sloan Ratio % of 0.00% can be compared against companies in the Software 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 Software company?
A good Sloan Ratio % depends on the Software 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 Xtract One Technologies and its competitors. Xtract One Technologies's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Xtract One Technologies stock overvalued right now?
Xtract One Technologies (LTS:0VC5) has a current Sloan Ratio % of 0.00%. The stock's GF Value™ is C$0.81, compared to a current price of C$0.45 — trading 45.1% below its estimated fair value. The current Sloan Ratio % is 0.00%. Xtract One Technologies' overall GF Score™ is 74/100 with 2 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 Xtract One Technologies (LTS:0VC5), the current Sloan Ratio % is 0.00% as of Apr. 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 Xtract One Technologies (LTS:0VC5) Overvalued in 2026?
Based on GuruFocus' analysis, Xtract One Technologies stock appears to be undervalued.
The current stock price of C$0.45 is trading 45.1% below its estimated GF Value™ of C$0.81.
Key valuation signals for LTS:0VC5:
Sloan Ratio %: 0.00%
GF Value™: C$0.81 vs. price of C$0.45 (45.1% below fair value)
No single metric tells the full story. See the LTS:0VC5 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Xtract One Technologies Inc is a technology-driven company focused on AI-powered physical security solutions. The principal business of the company is the development and commercialization of an integrated, layered, AI powered threat detection gateway solutions to enhance public health and safety. The main revenue streams of the company are the upfront commercial sales and subscription sales. Its Geographic segments include the United States, Japan, Canada, France, and the United Kingdom, with the majority of the revenue being generated from the United States.
74GF 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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