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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.
Jet AI's Sloan Ratio for the quarter that ended in Jun. 2026 was 61.48%.
Warning Sign:
When sloan ratio (69.65)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Jun. 2026, Jet AI has a Sloan Ratio of 61.48%, indicating earnings are more likely to be made up of accruals.
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 Jun. 2026, Jet AI has a Sloan Ratio of 61.48%, indicating earnings are more likely to be made up of accruals.
Jet AI Sloan Ratio % Related Terms
Jet AI Sloan Ratio % Historical Data
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The historical data trend for Jet AI'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.
JTAI vs PKLE, FTSP, MFON: Sloan Ratio % Comparison
For the Software - Application subindustry, Jet AI'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.
Jet AI Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, Jet AI's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Jet AI'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.
Jet AI's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Jet AI's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was -1.966 (Sep. 2025 ) + 12.11 (Dec. 2025 ) + -2.681 (Mar. 2026 ) + -2.277 (Jun. 2026 ) = $5.19 Mil.
Jet AI's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -3.932 (Sep. 2025 ) + 0.692 (Dec. 2025 ) + -3.039 (Mar. 2026 ) + -2.66 (Jun. 2026 ) = $-8.94 Mil.
Jet AI's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -0.551 (Sep. 2025 ) + -2.847 (Dec. 2025 ) + -1.9 (Mar. 2026 ) + -6.45 (Jun. 2026 ) = $-11.75 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.
Jet AI (JTAI) has a Sloan Ratio % of 61.48% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Jet AI and its competitors.
Is Jet AI's Sloan Ratio % too high?
Jet AI's current Sloan Ratio % is 61.48%. Overall, Jet AI has a GF Score™ of 28/100, reflecting its overall financial health beyond just this single metric.
How does Jet AI's Sloan Ratio % compare to PKLE and FTSP?
Jet AI's Sloan Ratio % of 61.48% 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 Jet AI and its competitors. Jet AI's current Sloan Ratio % is 61.48%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jet AI stock overvalued right now?
Jet AI (JTAI) has a current Sloan Ratio % of 61.48%. The current Sloan Ratio % is 61.48%. Jet AI's overall GF Score™ is 28/100 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 Jet AI (JTAI), the current Sloan Ratio % is 61.48% as of Jun. 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.
Jet AI Inc is principally involved in the sale of fractional and whole interests in aircraft, the sale of jet cards, which enable holders to use certain of the company's and other's aircraft at agreed-upon rates, the operation of a proprietary booking platform, which functions as a prospecting and quoting platform to arrange private jet travel with third-party carriers as well as via the company's leased and managed aircraft, direct chartering of its HondaJet Elite aircraft by Cirrus Aviation Services, aircraft brokerage and monthly management and hourly operation of customer aircraft. It also offers the SaaS software to aircraft owners and operators generally: Reroute AI; and DynoFlight. The company operates in a single operating and reportable segment which is private aviation services.
28GF Score
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