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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.
Subgen AI AB's Sloan Ratio for the quarter that ended in Mar. 2026 was -8.52%.
As of Mar. 2026, Subgen AI AB has a Sloan Ratio of -8.52%, indicating the company is in the safe zone and there is no funny business with accruals.
Subgen AI AB (OTCPK:SBAIF) 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, Subgen AI AB has a Sloan Ratio of -8.52%, indicating the company is in the safe zone and there is no funny business with accruals.
Subgen AI AB Sloan Ratio % Related Terms
Subgen AI AB Sloan Ratio % Historical Data
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The historical data trend for Subgen AI AB'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.
SBAIF vs MSFT, ORCL, PLTR: Sloan Ratio % Comparison
For the Software - Infrastructure subindustry, Subgen AI AB'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.
Subgen AI AB Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, Subgen AI AB's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Subgen AI AB'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.
Subgen AI AB's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Subgen AI AB's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -0.251 (Mar. 2025 ) + -2.602 (Jun. 2025 ) + -8.223 (Dec. 2025 ) + -0.256 (Mar. 2026 ) = $-11.33 Mil.
Subgen AI AB's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 0.858 (Mar. 2025 ) + -1.394 (Jun. 2025 ) + -2.913 (Dec. 2025 ) + 2.849 (Mar. 2026 ) = $-0.60 Mil.
Subgen AI AB's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -2.731 (Mar. 2025 ) + 2.898 (Jun. 2025 ) + -2.122 (Dec. 2025 ) + -0.966 (Mar. 2026 ) = $-2.92 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.
Subgen AI AB (SBAIF) has a Sloan Ratio % of -8.52% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Subgen AI AB and its competitors.
Is Subgen AI AB's Sloan Ratio % too high?
Subgen AI AB's current Sloan Ratio % is -8.52%. Overall, Subgen AI AB has a GF Score™ of 35/100, reflecting its overall financial health beyond just this single metric.
How does Subgen AI AB's Sloan Ratio % compare to MSFT and ORCL?
Subgen AI AB's Sloan Ratio % of -8.52% 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 Subgen AI AB and its competitors. Subgen AI AB's current Sloan Ratio % is -8.52%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Subgen AI AB stock overvalued right now?
Subgen AI AB (SBAIF) has a current Sloan Ratio % of -8.52%. The stock's GF Value™ is $123.37, compared to a current price of $0.11 — trading 99.9% below its estimated fair value. The current Sloan Ratio % is -8.52%. Subgen AI AB's overall GF Score™ is 35/100 with 3 warning signs 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 Subgen AI AB (SBAIF), the current Sloan Ratio % is -8.52% 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.
Is Subgen AI AB (SBAIF) Overvalued in 2026?
Based on GuruFocus' analysis, Subgen AI AB stock appears to be undervalued.
The current stock price of $0.11 is trading 99.9% below its estimated GF Value™ of $123.37.
Key valuation signals for SBAIF:
Sloan Ratio %: -8.52%
GF Value™: $123.37 vs. price of $0.11 (99.9% below fair value)
No single metric tells the full story. See the SBAIF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Subgen AI AB is an enterprise artificial intelligence company that develops both infrastructure and proprietary agent-centric AI-as-a-Service software, branded as Serenity Star. Its solutions are designed to scale and accelerate the adoption of AI across organizations. It is experiencing rapid growth, building data centers and delivering services to clients in sectors such as healthcare, energy, legal, and human resources. Subgen AI operates across Europe, Latin America, and the United States. The company's segment includes Serenity Star, Serenity Teams, AI Health, AI Infrastructure and Hardware, and Others. The firm generates the majority of its revenue from the Serenity Star segment. Geographically, the firm generates the majority of its revenue from Spain.
35GF Score
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