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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.
Nightingale Health's Sloan Ratio for the quarter that ended in Dec. 2025 was -61.45%.
As of Dec. 2025, Nightingale Health has a Sloan Ratio of -61.45%, indicating there is a warning stage of accrual build up.
Nightingale Health (OTCPK:NGHLF) 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, Nightingale Health has a Sloan Ratio of -61.45%, indicating there is a warning stage of accrual build up.
Nightingale Health Sloan Ratio % Related Terms
Nightingale Health Sloan Ratio % Historical Data
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The historical data trend for Nightingale Health'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.
NGHLF vs VEEV, BTSG, HQY: Sloan Ratio % Comparison
For the Health Information Services subindustry, Nightingale Health'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.
Nightingale Health Sloan Ratio % vs Healthcare Providers & Services Industry
For the Healthcare Providers & Services industry and Healthcare sector, Nightingale Health's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Nightingale Health'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.
Nightingale Health's Sloan Ratio for the fiscal year that ended in Jun. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Nightingale Health's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -11.833 (Jun. 2025 ) + -10.321 (Dec. 2025 ) = $-22.15 Mil.
Nightingale Health's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -5.567 (Jun. 2025 ) + -7.133 (Dec. 2025 ) = $-12.70 Mil.
Nightingale Health's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was 28.531 (Jun. 2025 ) + 10.255 (Dec. 2025 ) = $38.79 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.
Nightingale Health (NGHLF) has a Sloan Ratio % of -61.45% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Nightingale Health and its competitors.
Is Nightingale Health's Sloan Ratio % too high?
Nightingale Health's current Sloan Ratio % is -61.45%. Overall, Nightingale Health has a GF Score™ of 63/100, reflecting its overall financial health beyond just this single metric.
How does Nightingale Health's Sloan Ratio % compare to VEEV and BTSG?
Nightingale Health's Sloan Ratio % of -61.45% can be compared against companies in the Healthcare Providers & Services 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 Healthcare Providers & Services company?
A good Sloan Ratio % depends on the Healthcare Providers & Services 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 Nightingale Health and its competitors. Nightingale Health's current Sloan Ratio % is -61.45%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nightingale Health stock overvalued right now?
Nightingale Health (NGHLF) has a current Sloan Ratio % of -61.45%. The stock's GF Value™ is $3.53, compared to a current price of $1.19 — trading 66.3% below its estimated fair value. The current Sloan Ratio % is -61.45%. Nightingale Health's overall GF Score™ is 63/100 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 Nightingale Health (NGHLF), the current Sloan Ratio % is -61.45% 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 Nightingale Health (NGHLF) Overvalued in 2026?
Based on GuruFocus' analysis, Nightingale Health stock appears to be undervalued.
The current stock price of $1.19 is trading 66.3% below its estimated GF Value™ of $3.53.
Key valuation signals for NGHLF:
Sloan Ratio %: -61.45%
GF Value™: $3.53 vs. price of $1.19 (66.3% below fair value)
No single metric tells the full story. See the NGHLF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Nightingale Health PLC offers a health data platform that detects disease risks. The Health Data Platform empowers individuals to take actions to prevent diseases by allowing them access to disease risk information. With its Health Data Platform, the company connects the services of healthcare actors with the preventative health needs of individuals. The company operates in Finland, Japan, the United Kingdom, Singapore, and the USA.
63GF Score
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