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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.
Replenish Nutrients Holding (OTCPK:VVIVF) 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, Replenish Nutrients Holding has a Sloan Ratio of -35.37%, indicating earnings are more likely to be made up of accruals.
Replenish Nutrients Holding Sloan Ratio % Related Terms
Replenish Nutrients Holding Sloan Ratio % Historical Data
* 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 Agricultural Inputs subindustry, Replenish Nutrients Holding'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.
Replenish Nutrients Holding Sloan Ratio % vs Agriculture Industry
For the Agriculture industry and Basic Materials sector, Replenish Nutrients Holding's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Replenish Nutrients Holding's Sloan Ratio % falls into.
Replenish Nutrients Holding Sloan Ratio % Calculation
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.
Replenish Nutrients Holding's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -0.953 (Jun. 2025 ) + -1.069 (Sep. 2025 ) + -3.369 (Dec. 2025 ) + -1.332 (Mar. 2026 ) = $-6.72 Mil.
Replenish Nutrients Holding's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -0.935 (Jun. 2025 ) + -0.145 (Sep. 2025 ) + 0.262 (Dec. 2025 ) + -0.622 (Mar. 2026 ) = $-1.44 Mil.
Replenish Nutrients Holding's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -0.716 (Jun. 2025 ) + -0.171 (Sep. 2025 ) + -0.042 (Dec. 2025 ) + 0.083 (Mar. 2026 ) = $-0.85 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.
Replenish Nutrients Holding (VVIVF) has a Sloan Ratio % of -35.37% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Replenish Nutrients Holding and its competitors.
Is Replenish Nutrients Holding's Sloan Ratio % too high?
Replenish Nutrients Holding's current Sloan Ratio % is -35.37%. Overall, Replenish Nutrients Holding has a GF Score™ of 31/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Replenish Nutrients Holding's Sloan Ratio % compare to CTVA and CF?
Replenish Nutrients Holding's Sloan Ratio % of -35.37% can be compared against companies in the Agriculture 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 Agriculture company?
A good Sloan Ratio % depends on the Agriculture 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 Replenish Nutrients Holding and its competitors. Replenish Nutrients Holding's current Sloan Ratio % is -35.37%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Replenish Nutrients Holding stock overvalued right now?
Based on GuruFocus' analysis, Replenish Nutrients Holding (VVIVF) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.02, compared to a current price of $0.22 — trading 1017% above its estimated fair value. The current Sloan Ratio % is -35.37%. Replenish Nutrients Holding's overall GF Score™ is 31/100 with 10 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 Replenish Nutrients Holding (VVIVF), the current Sloan Ratio % is -35.37% 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 Replenish Nutrients Holding (VVIVF) Overvalued in 2026?
Based on GuruFocus' analysis, Replenish Nutrients Holding stock appears to be overvalued.
The current stock price of $0.22 is trading 1017% above its estimated GF Value™ of $0.02.
GuruFocus considers Replenish Nutrients Holding to be Significantly Overvalued.
Key valuation signals for VVIVF:
Sloan Ratio %: -35.37%
GF Value™: $0.02 vs. price of $0.22 (1017% above fair value)
No single metric tells the full story. See the VVIVF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Replenish Nutrients Holding Corp is an agricultural bioscience company. It manufactures and sells proprietary fertilizer products containing essential macro and micro nutrients and biological material while using a proprietary zero-waste manufacturing process. The company's segments are Fertilizer and Power, with the majority of revenue derived from the Fertilizer segment.
31GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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