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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.
Vasta Platform's Sloan Ratio for the quarter that ended in Sep. 2025 was 5.05%.
As of Sep. 2025, Vasta Platform has a Sloan Ratio of 5.05%, indicating the company is in the safe zone and there is no funny business with accruals.
Vasta Platform (NAS:VSTA) 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 Sep. 2025, Vasta Platform has a Sloan Ratio of 5.05%, indicating the company is in the safe zone and there is no funny business with accruals.
Vasta Platform Sloan Ratio % Related Terms
Vasta Platform Sloan Ratio % Historical Data
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The historical data trend for Vasta Platform'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 Education & Training Services subindustry, Vasta Platform'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.
Vasta Platform Sloan Ratio % vs Education Industry
For the Education industry and Consumer Defensive sector, Vasta Platform's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Vasta Platform'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.
Vasta Platform's Sloan Ratio for the fiscal year that ended in Dec. 2024 is calculated as
Vasta Platform's Net Income for the trailing twelve months (TTM) ended in Sep. 2025 was 99.57 (Dec. 2024 ) + -0.567 (Mar. 2025 ) + -10.128 (Jun. 2025 ) + -11.145 (Sep. 2025 ) = $77.7 Mil.
Vasta Platform's Cash Flow from Operations for the trailing twelve months (TTM) ended in Sep. 2025 was 4.021 (Dec. 2024 ) + 15.56 (Mar. 2025 ) + 14.735 (Jun. 2025 ) + 17.958 (Sep. 2025 ) = $52.3 Mil.
Vasta Platform's Cash Flow from Investing for the trailing twelve months (TTM) ended in Sep. 2025 was 18.582 (Dec. 2024 ) + -27.136 (Mar. 2025 ) + -13.049 (Jun. 2025 ) + -18.372 (Sep. 2025 ) = $-40.0 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.
Vasta Platform (VSTA) has a Sloan Ratio % of 5.05% as of Sep. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Vasta Platform and its competitors.
Is Vasta Platform's Sloan Ratio % too high?
Vasta Platform's current Sloan Ratio % is 5.05%. Overall, Vasta Platform has a GF Score™ of 65/100, reflecting its overall financial health beyond just this single metric.
How does Vasta Platform's Sloan Ratio % compare to DFPH and FC?
Vasta Platform's Sloan Ratio % of 5.05% can be compared against companies in the Education 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 an Education company?
A good Sloan Ratio % depends on the Education 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 Vasta Platform and its competitors. Vasta Platform's current Sloan Ratio % is 5.05%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vasta Platform stock overvalued right now?
Vasta Platform (VSTA) has a current Sloan Ratio % of 5.05%. The stock's GF Value™ is $5.20, compared to a current price of $4.90 — trading 5.8% below its estimated fair value. The current Sloan Ratio % is 5.05%. Vasta Platform's overall GF Score™ is 65/100 with 9 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 Vasta Platform (VSTA), the current Sloan Ratio % is 5.05% as of Sep. 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.
Is Vasta Platform (VSTA) Overvalued in 2026?
Based on GuruFocus' analysis, Vasta Platform stock appears to be undervalued.
The current stock price of $4.90 is trading 5.8% below its estimated GF Value™ of $5.20.
Key valuation signals for VSTA:
Sloan Ratio %: 5.05%
GF Value™: $5.20 vs. price of $4.90 (5.8% below fair value)
No single metric tells the full story. See the VSTA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Vasta Platform Ltd operates as an education company in Brazil, engaged in providing end-to-end educational and digital solutions that cater to all needs of private schools operating in the K-12 educational segment. Its business segments are Content and EdTech Platform, and Digital Platform. The Content and EdTech platform derives its results from educational content solutions through digital and printed content, including textbooks, learning systems and other complementary educational services. The Digital Platform enables private schools to aggregate multiple learning strategies and helps them to focus on education through the Business' physical and digital e-commerce platform and other digital services.
65GF Score
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