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Closes #012 - Implement Sloan Ratio Accrual Radar

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Antigravity Agent
2026-06-13 12:56:52 +02:00
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QUANT_ROADMAP.md
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@@ -113,12 +113,12 @@ When evaluating an individual equity ticker, the terminal computes three quantit
Measures the proportion of earnings backed by non-cash accruals. A high ratio indicates that earnings are driven by accounting accruals rather than real operating cash flows.
#### Mathematical Formulation:
$$\text{Sloan Ratio} = \frac{\text{Net Income} - \text{Operating Cash Flow} - \text{Investing Cash Flow}}{\text{Total Assets}}$$
$$\text{Accruals} = \text{Net Income} - (\text{Cash Flow From Operations} + \text{Cash Flow From Investing})$$
$$\text{Sloan Ratio} = \frac{\text{Accruals}}{\text{Total Assets}} \times 100$$
#### Alert Thresholds:
* **Stable Accruals**: $\le 5\%$ (Green)
* **Elevated Accruals**: $5\% < \text{Sloan Ratio} \le 10\%$ (Amber)
* **Toxic Accruals (Manipulative Risk)**: $> 10\%$ (Flashing Neon Rose-Red)
#### Regime Classifications & Thresholds:
* **Safe Regime (High Earnings Quality)**: $-10\% \le \text{Sloan Ratio} \le 10\%$
* **Anomaly Regime (Aggressive Accrual Expansion)**: $\text{Sloan Ratio} > 10\%$ or $\text{Sloan Ratio} < -10\%$ (Signals earnings manipulation or aggressive capitalization risk)
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