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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.
PRF Technologies's Sloan Ratio for the quarter that ended in Jun. 2026 was 8.87%.
As of Jun. 2026, PRF Technologies has a Sloan Ratio of 8.87%, indicating the company is in the safe zone and there is no funny business with accruals.
PRF Technologies (NAS:PRFX) 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 Jun. 2026, PRF Technologies has a Sloan Ratio of 8.87%, indicating the company is in the safe zone and there is no funny business with accruals.
PRF Technologies Sloan Ratio % Related Terms
PRF Technologies Sloan Ratio % Historical Data
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The historical data trend for PRF Technologies'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 Drug Manufacturers - Specialty & Generic subindustry, PRF Technologies'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.
PRF Technologies Sloan Ratio % vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, PRF Technologies's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where PRF Technologies'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.
PRF Technologies'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.
PRF Technologies's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was -2.706 (Dec. 2025 ) + -2.942 (Jun. 2026 ) = $-5.65 Mil.
PRF Technologies's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was -1.973 (Dec. 2025 ) + -2.434 (Jun. 2026 ) = $-4.41 Mil.
PRF Technologies's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -0.932 (Dec. 2025 ) + -2.002 (Jun. 2026 ) = $-2.93 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.
PRF Technologies (PRFX) has a Sloan Ratio % of 8.87% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on PRF Technologies and its competitors.
Is PRF Technologies' Sloan Ratio % too high?
PRF Technologies' current Sloan Ratio % is 8.87%. Overall, PRF Technologies has a GF Score™ of 22/100, reflecting its overall financial health beyond just this single metric.
How does PRF Technologies' Sloan Ratio % compare to CTTH and UPC?
PRF Technologies' Sloan Ratio % of 8.87% can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Sloan Ratio % depends on the Drug Manufacturers 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 PRF Technologies and its competitors. PRF Technologies's current Sloan Ratio % is 8.87%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PRF Technologies stock overvalued right now?
PRF Technologies (PRFX) has a current Sloan Ratio % of 8.87%. The current Sloan Ratio % is 8.87%. PRF Technologies' overall GF Score™ is 22/100 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 PRF Technologies (PRFX), the current Sloan Ratio % is 8.87% 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.
PRF Technologies Ltd is a a diversified platform spanning speciality pharmaceuticals, drug-delivery technologies, and AI-driven renewable-energy analytics. PRF Technologies focuses on pharmaceutical therapies that emphasize reformulation and sustained-release drug-delivery technologies and AI-driven energy analytics. PRF-110, the company's lead product, is based on the local anesthetic ropivacaine and targets the postoperative pain relief market. The company has two operating segments composed of the Clinical Development segment, which facilitates the development of potential new drug compounds, and the Solar segment, which comprises the design and development of the company's intellectual property and the sale related service offerings.
22GF Score
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