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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.
Rank One Computing's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.00%.
As of Mar. 2026, Rank One Computing has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Rank One Computing (NAS:ROC) 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 Mar. 2026, Rank One Computing has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Rank One Computing Sloan Ratio % Related Terms
Rank One Computing Sloan Ratio % Historical Data
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The historical data trend for Rank One Computing'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 Software - Infrastructure subindustry, Rank One Computing'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.
Rank One Computing Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, Rank One Computing's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Rank One Computing'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.
Rank One Computing's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Rank One Computing's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -0.737 (Mar. 2025 ) + 0 (Sep. 2025 ) + -1.768 (Dec. 2025 ) + -3.038 (Mar. 2026 ) = $-5.54 Mil.
Rank One Computing's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -0.424 (Mar. 2025 ) + 0 (Sep. 2025 ) + 0.159 (Dec. 2025 ) + -2.879 (Mar. 2026 ) = $-3.14 Mil.
Rank One Computing's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -0.206 (Mar. 2025 ) + 0 (Sep. 2025 ) + -0.236 (Dec. 2025 ) + -0.622 (Mar. 2026 ) = $-1.06 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.
Rank One Computing (ROC) has a Sloan Ratio % of 0.00% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Rank One Computing and its competitors.
Is Rank One Computing's Sloan Ratio % too high?
Rank One Computing's current Sloan Ratio % is 0.00%. Overall, Rank One Computing has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Rank One Computing's Sloan Ratio % compare to BNAI and VERI?
Rank One Computing's Sloan Ratio % of 0.00% can be compared against companies in the Software 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 Software company?
A good Sloan Ratio % depends on the Software 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 Rank One Computing and its competitors. Rank One Computing'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 Rank One Computing stock overvalued right now?
Rank One Computing (ROC) has a current Sloan Ratio % of 0.00%. The current Sloan Ratio % is 0.00%. Rank One Computing's overall GF Score™ is 12/100. 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 Rank One Computing (ROC), the current Sloan Ratio % is 0.00% as of Mar. 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.
Rank One Computing Corp is an American artificial intelligence company. It develops AI systems that analyze visual data to identify and interpret objects and activities. The company's focus is on biometric identity, digital forensics, and real-time video analytics. It uses the term 'Vision AI,' which is an operational AI built for accuracy, speed, and auditability. The company generates revenue from the sale of access to its software platforms, maintenance services, and professional services.
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