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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.
All In FutureTech Alliance (NAS:AIFA) 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, All In FutureTech Alliance has a Sloan Ratio of -63.13%, indicating there is a warning stage of accrual build up.
All In FutureTech Alliance Sloan Ratio % Related Terms
All In FutureTech Alliance 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.
AIFA vs YYAI, CISO, AUID: Sloan Ratio % Comparison
For the Software - Infrastructure subindustry, All In FutureTech Alliance'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.
All In FutureTech Alliance Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, All In FutureTech Alliance's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where All In FutureTech Alliance's Sloan Ratio % falls into.
All In FutureTech Alliance 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.
All In FutureTech Alliance's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -4.811 (Jun. 2025 ) + -5.361 (Sep. 2025 ) + -17.778 (Dec. 2025 ) + -5.195 (Mar. 2026 ) = $-33.15 Mil.
All In FutureTech Alliance's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -0.89 (Jun. 2025 ) + -0.616 (Sep. 2025 ) + -6.095 (Dec. 2025 ) + -0.661 (Mar. 2026 ) = $-8.26 Mil.
All In FutureTech Alliance's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 11.005 (Jun. 2025 ) + -6.945 (Sep. 2025 ) + 2.638 (Dec. 2025 ) + 11.382 (Mar. 2026 ) = $18.08 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.
All In FutureTech Alliance (AIFA) has a Sloan Ratio % of -63.13% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on All In FutureTech Alliance and its competitors.
Is All In FutureTech Alliance's Sloan Ratio % too high?
All In FutureTech Alliance's current Sloan Ratio % is -63.13%. Overall, All In FutureTech Alliance has a GF Score™ of 57/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does All In FutureTech Alliance's Sloan Ratio % compare to YYAI and CISO?
All In FutureTech Alliance's Sloan Ratio % of -63.13% 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 All In FutureTech Alliance and its competitors. All In FutureTech Alliance's current Sloan Ratio % is -63.13%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is All In FutureTech Alliance stock overvalued right now?
Based on GuruFocus' analysis, All In FutureTech Alliance (AIFA) is currently considered Possible Value Trap. The stock's GF Value™ is $5.55, compared to a current price of $1.64 — trading 70.5% below its estimated fair value. The current Sloan Ratio % is -63.13%. All In FutureTech Alliance's overall GF Score™ is 57/100 with 6 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 All In FutureTech Alliance (AIFA), the current Sloan Ratio % is -63.13% 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 All In FutureTech Alliance (AIFA) Overvalued in 2026?
Based on GuruFocus' analysis, All In FutureTech Alliance stock appears to be undervalued.
The current stock price of $1.64 is trading 70.5% below its estimated GF Value™ of $5.55.
GuruFocus considers All In FutureTech Alliance to be Possible Value Trap.
Key valuation signals for AIFA:
Sloan Ratio %: -63.13%
GF Value™: $5.55 vs. price of $1.64 (70.5% below fair value)
No single metric tells the full story. See the AIFA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
All In FutureTech Alliance Inc operates an AI-focused digital infrastructure platform. Its activities include opportunities in AI infrastructure, silicon photonics-enabled computing, fiber-optic network transmission, digital infrastructure services, and technology-related initiatives. The company is also developing the AIFA platform, which is intended to combine AI computing capacity, fiber-optic network infrastructure, AI education, and AI-related applications.
57GF 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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