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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.
Rail Vision's Sloan Ratio for the quarter that ended in Dec. 2025 was -8.22%.
As of Dec. 2025, Rail Vision has a Sloan Ratio of -8.22%, indicating the company is in the safe zone and there is no funny business with 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 Dec. 2025, Rail Vision has a Sloan Ratio of -8.22%, indicating the company is in the safe zone and there is no funny business with accruals.
Rail Vision Sloan Ratio % Related Terms
Rail Vision Sloan Ratio % Historical Data
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The historical data trend for Rail Vision'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.
For the Railroads subindustry, Rail Vision'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.
Rail Vision Sloan Ratio % vs Transportation Industry
For the Transportation industry and Industrials sector, Rail Vision's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Rail Vision'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.
Rail Vision's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Rail Vision's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -5.679 (Jun. 2025 ) + -5.421 (Dec. 2025 ) = $-11.10 Mil.
Rail Vision's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -4.661 (Jun. 2025 ) + -4.461 (Dec. 2025 ) = $-9.12 Mil.
Rail Vision's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -0.01 (Jun. 2025 ) + -0.115 (Dec. 2025 ) = $-0.13 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.
Rail Vision (RVSN) has a Sloan Ratio % of -8.22% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Rail Vision and its competitors.
Is Rail Vision's Sloan Ratio % too high?
Rail Vision's current Sloan Ratio % is -8.22%. Overall, Rail Vision has a GF Score™ of 46/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Rail Vision's Sloan Ratio % compare to SWVL and PNYG?
Rail Vision's Sloan Ratio % of -8.22% can be compared against companies in the Transportation 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 Transportation company?
A good Sloan Ratio % depends on the Transportation 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 Rail Vision and its competitors. Rail Vision's current Sloan Ratio % is -8.22%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Rail Vision stock overvalued right now?
Based on GuruFocus' analysis, Rail Vision (RVSN) is currently considered Possible Value Trap. The stock's GF Value™ is $9.43, compared to a current price of $4.39 — trading 53.4% below its estimated fair value. The current Sloan Ratio % is -8.22%. Rail Vision's overall GF Score™ is 46/100 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 Rail Vision (RVSN), the current Sloan Ratio % is -8.22% 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.
Is Rail Vision (RVSN) Overvalued in 2026?
Based on GuruFocus' analysis, Rail Vision stock appears to be undervalued.
The current stock price of $4.39 is trading 53.4% below its estimated GF Value™ of $9.43.
GuruFocus considers Rail Vision to be Possible Value Trap.
Key valuation signals for RVSN:
Sloan Ratio %: -8.22%
GF Value™: $9.43 vs. price of $4.39 (53.4% below fair value)
No single metric tells the full story. See the RVSN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Rail Vision Ltd is an early commercialization stage technology company focused on railway safety systems using AI-integrated sensing systems. The company develops and commercializes proprietary, multi-spectral electro-optic platforms that provide extended-range situational awareness and real-time hazard detection. Using machine learning algorithms to identify and classify obstacles, the company's technology enhances safety, improves operational efficiency, and supports continuity across deployments.
46GF 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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