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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.
Factorial Energy's Sloan Ratio for the quarter that ended in Dec. 2025 was -71.69%.
Warning Sign:
When sloan ratio (-71.69)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Dec. 2025, Factorial Energy has a Sloan Ratio of -71.69%, indicating earnings are more likely to be made up of accruals.
Factorial Energy (NAS:FAC) 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 Dec. 2025, Factorial Energy has a Sloan Ratio of -71.69%, indicating earnings are more likely to be made up of accruals.
Factorial Energy Sloan Ratio % Related Terms
Factorial Energy Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Factorial Energy'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.
Factorial Energy Sloan Ratio % Chart
Factorial Energy Annual Data
Trend
Dec24
Dec25
Sloan Ratio %
-13.15
-71.69
Factorial Energy Semi-Annual Data
Dec24
Dec25
Sloan Ratio %
0.00
-71.69
FAC vs ENVX, ENR, ADSE: Sloan Ratio % Comparison
For the Electrical Equipment & Parts subindustry, Factorial Energy'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.
Factorial Energy Sloan Ratio % vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Factorial Energy's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Factorial Energy'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.
Factorial Energy's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Factorial Energy (FAC) has a Sloan Ratio % of -71.69% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Factorial Energy and its competitors.
Is Factorial Energy's Sloan Ratio % too high?
Factorial Energy's current Sloan Ratio % is -71.69%. Overall, Factorial Energy has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Factorial Energy's Sloan Ratio % compare to ENVX and ENR?
Factorial Energy's Sloan Ratio % of -71.69% can be compared against companies in the Industrial Products 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 Industrial Products company?
A good Sloan Ratio % depends on the Industrial Products 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 Factorial Energy and its competitors. Factorial Energy's current Sloan Ratio % is -71.69%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Factorial Energy stock overvalued right now?
Factorial Energy (FAC) has a current Sloan Ratio % of -71.69%. The current Sloan Ratio % is -71.69%. Factorial Energy's overall GF Score™ is 12/100 with 1 warning sign 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 Factorial Energy (FAC), the current Sloan Ratio % is -71.69% as of Dec. 2025. 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.
Factorial Energy Inc is an American solid-state battery innovator backed by In-Q-Tel - the not-for-profit strategic investor for the U.S. national security community and America's allies - and Mercedes-Benz, Stellantis, Hyundai, and Kia. Through its proprietary FEST and Solstice platforms, engineered for scalable manufacturing, it delivers industry performance across defense, space, and energy storage applications. Mercedes-Benz's real-world road testing in a lightly modified test vehicle achieved over 1,200 km of range on a single charge, while Stellantis-lab testing verified 77 Ah cells demonstrating high energy density, fast-charging, and robust use for energy and power performance across temperature extremes.
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