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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.
Scancell Holdings's Sloan Ratio for the quarter that ended in Oct. 2025 was 27.00%.
As of Oct. 2025, Scancell Holdings has a Sloan Ratio of 27.00%, indicating there is a warning stage of accrual build up.
Scancell Holdings (OTCPK:SCNLF) 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 Oct. 2025, Scancell Holdings has a Sloan Ratio of 27.00%, indicating there is a warning stage of accrual build up.
Scancell Holdings Sloan Ratio % Related Terms
Scancell Holdings Sloan Ratio % Historical Data
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The historical data trend for Scancell 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.
SCNLF vs VRTX, REGN, ALNY: Sloan Ratio % Comparison
For the Biotechnology subindustry, Scancell 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.
Scancell Holdings Sloan Ratio % vs Biotechnology Industry
For the Biotechnology industry and Healthcare sector, Scancell Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Scancell 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.
Scancell Holdings's Sloan Ratio for the fiscal year that ended in Apr. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Scancell Holdings's Net Income for the trailing twelve months (TTM) ended in Oct. 2025 was 0.304 (Apr. 2025 ) + -7.666 (Oct. 2025 ) = $-7.36 Mil.
Scancell Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Oct. 2025 was -1.878 (Apr. 2025 ) + -9.64 (Oct. 2025 ) = $-11.52 Mil.
Scancell Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Oct. 2025 was -1.531 (Apr. 2025 ) + 0.143 (Oct. 2025 ) = $-1.39 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.
Scancell Holdings (SCNLF) has a Sloan Ratio % of 27.00% as of Oct. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Scancell Holdings and its competitors.
Is Scancell Holdings' Sloan Ratio % too high?
Scancell Holdings' current Sloan Ratio % is 27.00%. Overall, Scancell Holdings has a GF Score™ of 16/100, reflecting its overall financial health beyond just this single metric.
How does Scancell Holdings' Sloan Ratio % compare to VRTX and REGN?
Scancell Holdings' Sloan Ratio % of 27.00% can be compared against companies in the Biotechnology 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 Biotechnology company?
A good Sloan Ratio % depends on the Biotechnology 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 Scancell Holdings and its competitors. Scancell Holdings's current Sloan Ratio % is 27.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Scancell Holdings stock overvalued right now?
Scancell Holdings (SCNLF) has a current Sloan Ratio % of 27.00%. The current Sloan Ratio % is 27.00%. Scancell Holdings' overall GF Score™ is 16/100 with 2 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 Scancell Holdings (SCNLF), the current Sloan Ratio % is 27.00% as of Oct. 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.
Scancell Holdings PLC is a clinical-stage biotechnology company developing targeted off-the-shelf active immunotherapies to generate safe and long-lasting tumour-specific immunity for a cancer-free future. iSCIB1+, a product from its DNA ImmunoBody platform (AvidiMab), has demonstrated safe, durable, and clinically meaningful benefit as a monotherapy as well as additional benefit when combined with checkpoint therapies in an ongoing Phase 2 trial in melanoma. Modi-1, the peptide immunotherapy from its Moditope platform, is being investigated in a Phase 2 study in a broad range of solid tumours. In addition, the company has established a subsidiary with the intention to hold and develop an early-stage pipeline of high-affinity GlyMab antibodies targeting tumour-specific glycans.
16GF Score
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