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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
parent b94a7fcdd8
commit 0182bc22f0
8 changed files with 464 additions and 56 deletions
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components/modules/tech/TechMathModal.tsx
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@@ -185,6 +185,46 @@ export default function TechMathModal({ isOpen, onClose }: TechMathModalProps) {
</div>
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{/* Section 5: Sloan Accrual Radar */}
<div className="space-y-3">
<h4 className="text-xs font-bold text-teal-400 uppercase tracking-wider font-mono flex items-center gap-1.5">
<Percent className="w-3.5 h-3.5" /> 5. Sloan Earnings Quality Accrual Radar
</h4>
<p className="text-xs leading-relaxed text-slate-400">
The Sloan Ratio identifies discrepancies between reported net income and actual cash flows. A high proportion of non-cash accruals signals low earnings quality and is a historically proven accounting anomaly predictor:
</p>
<div className="bg-slate-955/40 p-5 rounded-2xl border border-slate-850 my-2 space-y-4">
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<p className="text-xs text-slate-300 mb-2 font-semibold">
{"Formula for Accruals (\\(\\text{Accruals}\\)):"}
</p>
<BlockMath math="\text{Accruals}_{t} = \text{Net Income}_{t} - (\text{CFO}_{t} + \text{CFI}_{t})" />
<p className="text-xs text-slate-300 my-2 font-semibold">
{"Formula for Sloan Ratio (\\(\\text{Sloan Ratio}\\)):"}
</p>
<BlockMath math="\text{Sloan Ratio}_{t} = \frac{\text{Accruals}_{t}}{\text{Total Assets}_{t}} \times 100" />
<p className="text-[10px] text-slate-555 mt-3 font-mono leading-relaxed">
{"Where:"}
<br />
{"- "}<InlineMath math="\text{Net Income}_{t}" />{" is the company's net income for the fiscal period."}
<br />
{"- "}<InlineMath math="\text{CFO}_{t}" />{" is Cash Flow from Operations (operating cash flow)."}
<br />
{"- "}<InlineMath math="\text{CFI}_{t}" />{" is Cash Flow from Investing activities."}
<br />
{"- "}<InlineMath math="\text{Total Assets}_{t}" />{" is the total assets reported on the balance sheet at the end of the period."}
</p>
</div>
<p className="text-xs leading-relaxed text-slate-400">
<strong className="text-teal-300">Regime Classifications:</strong>
<br />
{"- "}<strong className="text-emerald-400">Safe Regime (-10% to +10%):</strong>{" High earnings quality, where profits are strongly supported by actual cash flows."}
<br />
{"- "}<strong className="text-rose-400 font-bold">Anomaly Regime (&gt; +10% or &lt; -10%):</strong>{" Aggressive accounting or accrual expansion, indicating high earnings manipulation risk."}
</p>
</div>
</div>
</div>
</div>
</div>