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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.
UiPath's Sloan Ratio for the quarter that ended in Apr. 2026 was 0.01%.
As of Apr. 2026, UiPath has a Sloan Ratio of 0.01%, indicating the company is in the safe zone and there is no funny business with accruals.
UiPath (MEX:PATH) 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, UiPath has a Sloan Ratio of 0.01%, indicating the company is in the safe zone and there is no funny business with accruals.
UiPath Sloan Ratio % Related Terms
UiPath Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for UiPath'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.
MEX:PATH vs S, DOX, ACIW: Sloan Ratio % Comparison
For the Software - Infrastructure subindustry, UiPath'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.
UiPath Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, UiPath's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where UiPath'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.
UiPath's Sloan Ratio for the fiscal year that ended in Jan. 2026 is calculated as
UiPath's Net Income for the trailing twelve months (TTM) ended in Apr. 2026 was 29.774 (Jul. 2025 ) + 3687.768 (Oct. 2025 ) + 1812.343 (Jan. 2026 ) + 394.55 (Apr. 2026 ) = MXN5,924 Mil.
UiPath's Cash Flow from Operations for the trailing twelve months (TTM) ended in Apr. 2026 was 781.711 (Jul. 2025 ) + 524.328 (Oct. 2025 ) + 3163.61 (Jan. 2026 ) + 2310.864 (Apr. 2026 ) = MXN6,781 Mil.
UiPath's Cash Flow from Investing for the trailing twelve months (TTM) ended in Apr. 2026 was -12.312 (Jul. 2025 ) + 1868.82 (Oct. 2025 ) + -739.982 (Jan. 2026 ) + -1976.534 (Apr. 2026 ) = MXN-860 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.
UiPath (MEX:PATH) has a Sloan Ratio % of 0.01% as of Apr. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on UiPath and its competitors.
Is UiPath's Sloan Ratio % too high?
UiPath's current Sloan Ratio % is 0.01%. Overall, UiPath has a GF Score™ of 73/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does UiPath's Sloan Ratio % compare to S and DOX?
UiPath's Sloan Ratio % of 0.01% 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 UiPath and its competitors. UiPath's current Sloan Ratio % is 0.01%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is UiPath stock overvalued right now?
Based on GuruFocus' analysis, UiPath (MEX:PATH) is currently considered Modestly Undervalued. The stock's GF Value™ is MXN288.90, compared to a current price of MXN205.00 — trading 29% below its estimated fair value. The current Sloan Ratio % is 0.01%. UiPath's overall GF Score™ is 73/100 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 UiPath (MEX:PATH), the current Sloan Ratio % is 0.01% 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 UiPath (MEX:PATH) Overvalued in 2026?
Based on GuruFocus' analysis, UiPath stock appears to be undervalued.
The current stock price of MXN205.00 is trading 29% below its estimated GF Value™ of MXN288.90.
GuruFocus considers UiPath to be Modestly Undervalued.
Key valuation signals for MEX:PATH:
Sloan Ratio %: 0.01%
GF Value™: MXN288.90 vs. price of MXN205.00 (29% below fair value)
No single metric tells the full story. See the MEX:PATH stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
UiPath Inc offers an end-to-end cross-application enterprise automation platform principally with computer vision technology and user interface automations in its initial RPA offering, which remains the foundation of the platform. The platform leverages a range of automation technologies, including robotic process automation, application programming interface, and artificial intelligence. UiPath's solution can automate a broad range of repetitive tasks across industries, including claims processing, employee onboarding, invoice-to-cash, loan applications, and customer service. The company works in the Americas, Europe, the Middle East, and Africa, and Asia-Pacific, with the maximum revenue from the America.
73GF 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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