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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.
Dell Technologies's Sloan Ratio for the quarter that ended in Apr. 2026 was -0.90%.
As of Apr. 2026, Dell Technologies has a Sloan Ratio of -0.90%, indicating the company is in the safe zone and there is no funny business with accruals.
Dell Technologies (XSWX:DELL) 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 Apr. 2026, Dell Technologies has a Sloan Ratio of -0.90%, indicating the company is in the safe zone and there is no funny business with accruals.
Dell Technologies Sloan Ratio % Related Terms
Dell Technologies Sloan Ratio % Historical Data
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The historical data trend for Dell Technologies'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.
XSWX:DELL vs ANET, SNDK, STX: Sloan Ratio % Comparison
For the Computer Hardware subindustry, Dell Technologies'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.
Dell Technologies Sloan Ratio % vs Hardware Industry
For the Hardware industry and Technology sector, Dell Technologies's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Dell Technologies'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.
Dell Technologies's Sloan Ratio for the fiscal year that ended in Jan. 2026 is calculated as
Dell Technologies's Net Income for the trailing twelve months (TTM) ended in Apr. 2026 was 929.92 (Jul. 2025 ) + 1234.53 (Oct. 2025 ) + 1783.255 (Jan. 2026 ) + 2707.769 (Apr. 2026 ) = CHF6,655 Mil.
Dell Technologies's Cash Flow from Operations for the trailing twelve months (TTM) ended in Apr. 2026 was 2031.603 (Jul. 2025 ) + 934.67 (Oct. 2025 ) + 3689.656 (Jan. 2026 ) + 3214.196 (Apr. 2026 ) = CHF9,870 Mil.
Dell Technologies's Cash Flow from Investing for the trailing twelve months (TTM) ended in Apr. 2026 was -523.28 (Jul. 2025 ) + -492.057 (Oct. 2025 ) + -548.633 (Jan. 2026 ) + -840.369 (Apr. 2026 ) = CHF-2,404 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.
Dell Technologies (XSWX:DELL) has a Sloan Ratio % of -0.90% as of Apr. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Dell Technologies and its competitors.
Is Dell Technologies' Sloan Ratio % too high?
Dell Technologies' current Sloan Ratio % is -0.90%. Overall, Dell Technologies has a GF Score™ of 69/100, reflecting its overall financial health beyond just this single metric.
How does Dell Technologies' Sloan Ratio % compare to ANET and SNDK?
Dell Technologies' Sloan Ratio % of -0.90% can be compared against companies in the Hardware 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 Hardware company?
A good Sloan Ratio % depends on the Hardware 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 Dell Technologies and its competitors. Dell Technologies's current Sloan Ratio % is -0.90%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Dell Technologies stock overvalued right now?
Dell Technologies (XSWX:DELL) has a current Sloan Ratio % of -0.90%. The stock's GF Value™ is CHF165.27, compared to a current price of CHF307.35 — trading 86% above its estimated fair value. The current Sloan Ratio % is -0.90%. Dell Technologies' overall GF Score™ is 69/100 with 5 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 Dell Technologies (XSWX:DELL), the current Sloan Ratio % is -0.90% as of Apr. 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 Dell Technologies (XSWX:DELL) Overvalued in 2026?
Based on GuruFocus' analysis, Dell Technologies stock appears to be overvalued.
The current stock price of CHF307.35 is trading 86% above its estimated GF Value™ of CHF165.27.
Key valuation signals for XSWX:DELL:
Sloan Ratio %: -0.90%
GF Value™: CHF165.27 vs. price of CHF307.35 (86% above fair value)
No single metric tells the full story. See the XSWX:DELL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Dell Technologies is a broad information technology vendor, primarily supplying hardware to enterprises. It focuses on premium and commercial personal computers, as well as enterprise on-premises data center hardware. It holds top-three shares in its core markets of personal computers, peripheral displays, mainstream servers, and external storage. Dell has a robust ecosystem of component and assembly partners and also relies heavily on channel partners to fulfill its sales.
69GF 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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