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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.
As of Dec. 2025, Nanosphere Health Sciences has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Nanosphere Health Sciences (OTCPK:NSHSF) 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, Nanosphere Health Sciences has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Nanosphere Health Sciences Sloan Ratio % Related Terms
Nanosphere Health Sciences Sloan Ratio % Historical Data
* 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.
NSHSF vs VRTX, REGN, RVMD: Sloan Ratio % Comparison
For the Biotechnology subindustry, Nanosphere Health Sciences'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.
Nanosphere Health Sciences Sloan Ratio % vs Biotechnology Industry
For the Biotechnology industry and Healthcare sector, Nanosphere Health Sciences's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Nanosphere Health Sciences's Sloan Ratio % falls into.
Nanosphere Health Sciences Sloan Ratio % Calculation
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.
Nanosphere Health Sciences's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -0.097 (Mar. 2025 ) + -0.016 (Jun. 2025 ) + -0.01 (Sep. 2025 ) + 0.039 (Dec. 2025 ) = $-0.08 Mil.
Nanosphere Health Sciences's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 0.052 (Mar. 2025 ) + 0.022 (Jun. 2025 ) + -0.065 (Sep. 2025 ) + -0.032 (Dec. 2025 ) = $-0.02 Mil.
Nanosphere Health Sciences's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was 0 (Mar. 2025 ) + 0 (Jun. 2025 ) + 0 (Sep. 2025 ) + 0 (Dec. 2025 ) = $0.00 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.
Nanosphere Health Sciences (NSHSF) has a Sloan Ratio % of 0.00% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Nanosphere Health Sciences and its competitors.
Is Nanosphere Health Sciences' Sloan Ratio % too high?
Nanosphere Health Sciences' current Sloan Ratio % is 0.00%.
How does Nanosphere Health Sciences' Sloan Ratio % compare to VRTX and REGN?
Nanosphere Health Sciences' Sloan Ratio % of 0.00% can be compared against companies in the Biotechnology 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 Biotechnology company?
A good Sloan Ratio % depends on the Biotechnology 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 Nanosphere Health Sciences and its competitors. Nanosphere Health Sciences'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 Nanosphere Health Sciences stock overvalued right now?
Nanosphere Health Sciences (NSHSF) has a current Sloan Ratio % of 0.00%. The current Sloan Ratio % is 0.00%. 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 Nanosphere Health Sciences (NSHSF), the current Sloan Ratio % is 0.00% 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.
Nanosphere Health Sciences Inc is a biotechnology company focused on providing next generation delivery of biologically active compounds through licensing and joint venture arrangements. The Company has developed and is commercializing its patented NanoSphere Delivery System, a nanotechnology platform for the delivery of biological agents such as cannabinoids, supplements, nutraceuticals, and over-the-counter medications for the cannabis, pharmaceutical, and animal health industries. The NanoSphere Delivery System provides improved bioavailability, efficacy, and onset of effect over traditional delivery systems.
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