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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.
Rubicon Technology's Sloan Ratio for the quarter that ended in Jun. 2025 was 0.00%.
As of Jun. 2025, Rubicon Technology has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Rubicon Technology (OTCPK:RBCN) 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. 2025, Rubicon Technology has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Rubicon Technology Sloan Ratio % Related Terms
Rubicon Technology Sloan Ratio % Historical Data
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The historical data trend for Rubicon Technology'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.
RBCN vs SODI, GSTX, SCIA: Sloan Ratio % Comparison
For the Semiconductor Equipment & Materials subindustry, Rubicon Technology'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.
Rubicon Technology Sloan Ratio % vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Rubicon Technology's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Rubicon Technology'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.
Rubicon Technology's Sloan Ratio for the fiscal year that ended in Dec. 2023 is calculated as
Rubicon Technology's Net Income for the trailing twelve months (TTM) ended in Jun. 2025 was 0.147 (Jun. 2024 ) + -0.058 (Sep. 2024 ) + -0.149 (Mar. 2025 ) + -0.152 (Jun. 2025 ) = $-0.21 Mil.
Rubicon Technology's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2025 was 0.205 (Jun. 2024 ) + 0.062 (Sep. 2024 ) + -0.039 (Mar. 2025 ) + -0.221 (Jun. 2025 ) = $0.01 Mil.
Rubicon Technology's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2025 was 0 (Jun. 2024 ) + 0 (Sep. 2024 ) + 0 (Mar. 2025 ) + 0 (Jun. 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.
Rubicon Technology (RBCN) has a Sloan Ratio % of 0.00% as of Jun. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Rubicon Technology and its competitors.
Is Rubicon Technology's Sloan Ratio % too high?
Rubicon Technology's current Sloan Ratio % is 0.00%. Overall, Rubicon Technology has a GF Score™ of 36/100, reflecting its overall financial health beyond just this single metric.
How does Rubicon Technology's Sloan Ratio % compare to SODI and GSTX?
Rubicon Technology's Sloan Ratio % of 0.00% can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Sloan Ratio % depends on the Semiconductors 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 Rubicon Technology and its competitors. Rubicon Technology'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 Rubicon Technology stock overvalued right now?
Rubicon Technology (RBCN) has a current Sloan Ratio % of 0.00%. The current Sloan Ratio % is 0.00%. Rubicon Technology's overall GF Score™ is 36/100. 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 Rubicon Technology (RBCN), the current Sloan Ratio % is 0.00% as of Jun. 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.
Rubicon Technology Inc operates in two reportable segments: Logistics and Manufacturing. The majority of its revenue is generated from the Logistics segment, which is a non-asset-based, full-service provider of cargo transportation logistics management services, including freight forwarding via air, ocean, and land-based carriers; customs brokerage services; warehousing and distribution services; trucking and other value-added logistics services. The Manufacturing segment is a materials provider specializing in monocrystalline sapphire for optical and industrial applications. This segment provides optical and industrial sapphire products and materials in a variety of shapes and sizes. Geographically, the company operates across North America, Asia, and other regions.
36GF Score
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