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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.
When sloan ratio (-35.03)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Apr. 2026, Eastport Critical Metals has a Sloan Ratio of 2.10%, indicating the company is in the safe zone and there is no funny business with accruals.
Eastport Critical Metals (OTCPK:EVIIF) 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 Apr. 2026, Eastport Critical Metals has a Sloan Ratio of 2.10%, indicating the company is in the safe zone and there is no funny business with accruals.
Eastport Critical Metals Sloan Ratio % Related Terms
Eastport Critical Metals 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.
For the Other Industrial Metals & Mining subindustry, Eastport Critical Metals'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.
Eastport Critical Metals Sloan Ratio % vs Metals & Mining Industry
For the Metals & Mining industry and Basic Materials sector, Eastport Critical Metals's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Eastport Critical Metals's Sloan Ratio % falls into.
Eastport Critical Metals 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.
Eastport Critical Metals's Sloan Ratio for the fiscal year that ended in Oct. 2025 is calculated as
Eastport Critical Metals's Net Income for the trailing twelve months (TTM) ended in Apr. 2026 was -0.449 (Jul. 2025 ) + -0.683 (Oct. 2025 ) + -2.39 (Jan. 2026 ) + -1.833 (Apr. 2026 ) = $-5.36 Mil.
Eastport Critical Metals's Cash Flow from Operations for the trailing twelve months (TTM) ended in Apr. 2026 was -0.249 (Jul. 2025 ) + -0.408 (Oct. 2025 ) + -2.889 (Jan. 2026 ) + -2.073 (Apr. 2026 ) = $-5.62 Mil.
Eastport Critical Metals's Cash Flow from Investing for the trailing twelve months (TTM) ended in Apr. 2026 was 0.065 (Jul. 2025 ) + 0.347 (Oct. 2025 ) + -0.123 (Jan. 2026 ) + -0.096 (Apr. 2026 ) = $0.19 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.
Eastport Critical Metals (EVIIF) has a Sloan Ratio % of 2.10% as of Apr. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Eastport Critical Metals and its competitors.
Is Eastport Critical Metals' Sloan Ratio % too high?
Eastport Critical Metals' current Sloan Ratio % is 2.10%. Overall, Eastport Critical Metals has a GF Score™ of 14/100, reflecting its overall financial health beyond just this single metric.
How does Eastport Critical Metals' Sloan Ratio % compare to ?
Eastport Critical Metals' Sloan Ratio % of 2.10% can be compared against companies in the Metals & Mining 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 Metals & Mining company?
A good Sloan Ratio % depends on the Metals & Mining 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 Eastport Critical Metals and its competitors. Eastport Critical Metals's current Sloan Ratio % is 2.10%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eastport Critical Metals stock overvalued right now?
Eastport Critical Metals (EVIIF) has a current Sloan Ratio % of 2.10%. The current Sloan Ratio % is 2.10%. Eastport Critical Metals' overall GF Score™ is 14/100 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 Eastport Critical Metals (EVIIF), the current Sloan Ratio % is 2.10% as of Apr. 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.
Eastport Critical Metals Corp is a critical minerals development company advancing five projects in Botswana. The company's flagship asset is the Matsitama Copper Project, which hosts multiple sizeable targets across the Matsitama copper district. The company's additional projects include Selebi East, a nickel-copper-cobalt project located at Selebi Mines; the Semarule Rare Earth Elements Project, positioned within the Gaborone-Molepolole corridor; the Foley Uranium Project, adjoining the Letlhakane uranium deposit; and the Keng Project, which targets nickel, copper and PGE's on the northern margin of the Molopo Farms Complex.
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