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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.
Cerebras Systems's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
Warning Sign:
When sloan ratio (39.36)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Mar. 2026, Cerebras Systems has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Cerebras Systems (NAS:CBRS) 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, Cerebras Systems has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Cerebras Systems Sloan Ratio % Related Terms
Cerebras Systems Sloan Ratio % Historical Data
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The historical data trend for Cerebras Systems'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.
CBRS vs MCHP, CRDO, ALAB: Sloan Ratio % Comparison
For the Semiconductors subindustry, Cerebras Systems'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.
Cerebras Systems Sloan Ratio % vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Cerebras Systems's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Cerebras Systems'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.
Cerebras Systems's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Cerebras Systems's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Dec. 2024 ) + -23.867 (Mar. 2025 ) + 0 (Dec. 2025 ) + -14.006 (Mar. 2026 ) = $-37.9 Mil.
Cerebras Systems's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Dec. 2024 ) + -54.937 (Mar. 2025 ) + 0 (Dec. 2025 ) + 12.335 (Mar. 2026 ) = $-42.6 Mil.
Cerebras Systems's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Dec. 2024 ) + -56.746 (Mar. 2025 ) + 0 (Dec. 2025 ) + -236.616 (Mar. 2026 ) = $-293.4 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.
Cerebras Systems (CBRS) has a Sloan Ratio % of 0.00% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Cerebras Systems and its competitors.
Is Cerebras Systems' Sloan Ratio % too high?
Cerebras Systems' current Sloan Ratio % is 0.00%. Overall, Cerebras Systems has a GF Score™ of 10/100, reflecting its overall financial health beyond just this single metric.
How does Cerebras Systems' Sloan Ratio % compare to MCHP and CRDO?
Cerebras Systems' Sloan Ratio % of 0.00% can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Sloan Ratio % depends on the Semiconductors 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 Cerebras Systems and its competitors. Cerebras Systems'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 Cerebras Systems stock overvalued right now?
Cerebras Systems (CBRS) has a current Sloan Ratio % of 0.00%. The current Sloan Ratio % is 0.00%. Cerebras Systems' overall GF Score™ is 10/100 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 Cerebras Systems (CBRS), the current Sloan Ratio % is 0.00% 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.
Cerebras Systems Inc is an AI company. It designs the world's fastest AI infrastructure for training and inference. The company builds the world's largest semiconductor as well as the AI systems to power, cool, and feed the processors data. It develops software to link these systems together into industry-leading supercomputers that are simple to use even for the most complicated AI work, using familiar ML frameworks like PyTorch. Customers use its supercomputers to train industry-leading models. The company uses these supercomputers to run inference at speeds unobtainable from alternative commercial technologies. It delivers these AI capabilities to its customers on-premise and via the cloud. The company generates the majority of its revenue from the USA.
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