Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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.
SpringBig Holdings's Sloan Ratio for the quarter that ended in Jun. 2026 was -110.07%.
Warning Sign:
When sloan ratio (-77.08)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Jun. 2026, SpringBig Holdings has a Sloan Ratio of -110.07%, indicating earnings are more likely to be made up of accruals.
SpringBig Holdings (OTCPK:SBIG) 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, SpringBig Holdings has a Sloan Ratio of -110.07%, indicating earnings are more likely to be made up of accruals.
SpringBig Holdings Sloan Ratio % Related Terms
SpringBig Holdings Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for SpringBig Holdings'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.
SBIG vs FMTOF, EPWKF, FRGT: Sloan Ratio % Comparison
For the Software - Application subindustry, SpringBig Holdings'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.
SpringBig Holdings Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, SpringBig Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where SpringBig Holdings'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.
SpringBig Holdings's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
SpringBig Holdings's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 0.219 (Sep. 2025 ) + -1.574 (Dec. 2025 ) + -0.494 (Mar. 2026 ) + -2.353 (Jun. 2026 ) = $-4.20 Mil.
SpringBig Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 0.163 (Sep. 2025 ) + -0.02 (Dec. 2025 ) + -0.229 (Mar. 2026 ) + -0.928 (Jun. 2026 ) = $-1.01 Mil.
SpringBig Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -0.014 (Sep. 2025 ) + -0.012 (Dec. 2025 ) + 0 (Mar. 2026 ) + -0.003 (Jun. 2026 ) = $-0.03 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.
SpringBig Holdings (SBIG) has a Sloan Ratio % of -110.07% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on SpringBig Holdings and its competitors.
Is SpringBig Holdings' Sloan Ratio % too high?
SpringBig Holdings' current Sloan Ratio % is -110.07%.
How does SpringBig Holdings' Sloan Ratio % compare to FMTOF and EPWKF?
SpringBig Holdings' Sloan Ratio % of -110.07% 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 SpringBig Holdings and its competitors. SpringBig Holdings's current Sloan Ratio % is -110.07%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SpringBig Holdings stock overvalued right now?
Based on GuruFocus' analysis, SpringBig Holdings (SBIG) is currently considered Possible Value Trap. The stock's GF Value™ is $0.06, compared to a current price of $0.02 — trading 68.3% below its estimated fair value. The current Sloan Ratio % is -110.07%. 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 SpringBig Holdings (SBIG), the current Sloan Ratio % is -110.07% 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.
SpringBig Holdings Inc, along with its subsidiaries, has developed a software platform that provides marketing and customer engagement services to cannabis dispensaries and brands throughout the United States and Canada. The company allows merchants to provide loyalty plans and rewards directly to consumers through an internet portal and mobile applications. It generates revenue from the sale of monthly subscriptions that provide retail clients with access to an integrated platform through which the customers can manage loyalty programs and communications with their consumers. Geographically, the company derives the majority of revenue from the United States.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
SBIG has been successfully added to your 
