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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.
Core AI Holdings's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
Warning Sign:
When sloan ratio (-208.5)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Mar. 2026, Core AI Holdings has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Core AI Holdings (NAS:CHAI) 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, Core AI Holdings has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Core AI Holdings Sloan Ratio % Related Terms
Core AI Holdings Sloan Ratio % Historical Data
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The historical data trend for Core AI Holdings'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.
CHAI vs NAMI, SFUNY, FENG: Sloan Ratio % Comparison
For the Internet Content & Information subindustry, Core AI 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.
Core AI Holdings Sloan Ratio % vs Interactive Media Industry
For the Interactive Media industry and Communication Services sector, Core AI Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Core AI Holdings'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.
Core AI Holdings's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Core AI Holdings's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -0.1 (Mar. 2025 ) + -5.371 (Sep. 2025 ) + -18.623 (Dec. 2025 ) + -3.629 (Mar. 2026 ) = $-27.72 Mil.
Core AI Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 0.211 (Mar. 2025 ) + 0 (Sep. 2025 ) + 7.699 (Dec. 2025 ) + 0.074 (Mar. 2026 ) = $7.98 Mil.
Core AI Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0 (Mar. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0.515 (Mar. 2026 ) = $0.52 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.
Core AI Holdings (CHAI) 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 Core AI Holdings and its competitors.
Is Core AI Holdings' Sloan Ratio % too high?
Core AI Holdings' current Sloan Ratio % is 0.00%. Overall, Core AI Holdings has a GF Score™ of 11/100, reflecting its overall financial health beyond just this single metric.
How does Core AI Holdings' Sloan Ratio % compare to NAMI and SFUNY?
Core AI Holdings' Sloan Ratio % of 0.00% can be compared against companies in the Interactive Media 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 an Interactive Media company?
A good Sloan Ratio % depends on the Interactive Media 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 Core AI Holdings and its competitors. Core AI Holdings'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 Core AI Holdings stock overvalued right now?
Core AI Holdings (CHAI) has a current Sloan Ratio % of 0.00%. The current Sloan Ratio % is 0.00%. Core AI Holdings' overall GF Score™ is 11/100 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 Core AI Holdings (CHAI), 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.
Core AI Holdings Inc is a world-wide AI technology and infrastructure company focused on identifying, developing, and scaling AI-driven businesses that leverage next-generation technologies to address large, high-growth market opportunities. Its mission is to harness AI to create transformative, scalable solutions across multiple verticals and drive long-term shareholder value. Through its subsidiary, it operates an established world-wide AI-driven mobile game development and publishing business, delivering engaging entertainment experiences while enabling developers to bring player-focused apps and games to market. It developed or co-developed more than 2,200 titles, generated over 800 million downloads, and built a world-wide user base of above 40 million players in over 140 countries.
11GF Score
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