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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.
As of Jun. 2026, ABG Sundal Collier Holding ASA has a Sloan Ratio of 0.39%, indicating the company is in the safe zone and there is no funny business with accruals.
ABG Sundal Collier Holding ASA (OTCPK:ABGSF) 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 Jun. 2026, ABG Sundal Collier Holding ASA has a Sloan Ratio of 0.39%, indicating the company is in the safe zone and there is no funny business with accruals.
ABG Sundal Collier Holding ASA Sloan Ratio % Related Terms
ABG Sundal Collier Holding ASA 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.
ABG Sundal Collier Holding ASA Sloan Ratio % Chart
For the Capital Markets subindustry, ABG Sundal Collier Holding ASA'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.
ABG Sundal Collier Holding ASA Sloan Ratio % vs Capital Markets Industry
For the Capital Markets industry and Financial Services sector, ABG Sundal Collier Holding ASA's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where ABG Sundal Collier Holding ASA's Sloan Ratio % falls into.
ABG Sundal Collier Holding ASA 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.
ABG Sundal Collier Holding ASA's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 7.462 (Sep. 2025 ) + 14.159 (Dec. 2025 ) + 4.11 (Mar. 2026 ) + 14.297 (Jun. 2026 ) = $40.0 Mil.
ABG Sundal Collier Holding ASA's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 47.571 (Sep. 2025 ) + -18.354 (Dec. 2025 ) + 20.158 (Mar. 2026 ) + -4.164 (Jun. 2026 ) = $45.2 Mil.
ABG Sundal Collier Holding ASA's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 1.126 (Sep. 2025 ) + -0.168 (Dec. 2025 ) + -10.115 (Mar. 2026 ) + -0.407 (Jun. 2026 ) = $-9.6 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.
ABG Sundal Collier Holding ASA (ABGSF) has a Sloan Ratio % of 0.39% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on ABG Sundal Collier Holding ASA and its competitors.
Is ABG Sundal Collier Holding ASA's Sloan Ratio % too high?
ABG Sundal Collier Holding ASA's current Sloan Ratio % is 0.39%. Overall, ABG Sundal Collier Holding ASA has a GF Score™ of 51/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ABG Sundal Collier Holding ASA's Sloan Ratio % compare to MS and GS?
ABG Sundal Collier Holding ASA's Sloan Ratio % of 0.39% can be compared against companies in the Capital Markets 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 Capital Markets company?
A good Sloan Ratio % depends on the Capital Markets 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 ABG Sundal Collier Holding ASA and its competitors. ABG Sundal Collier Holding ASA's current Sloan Ratio % is 0.39%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ABG Sundal Collier Holding ASA stock overvalued right now?
Based on GuruFocus' analysis, ABG Sundal Collier Holding ASA (ABGSF) is currently considered Modestly Undervalued. The stock's GF Value™ is $0.84, compared to a current price of $0.72 — trading 14% below its estimated fair value. The current Sloan Ratio % is 0.39%. ABG Sundal Collier Holding ASA's overall GF Score™ is 51/100 with 4 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 ABG Sundal Collier Holding ASA (ABGSF), the current Sloan Ratio % is 0.39% as of Jun. 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 ABG Sundal Collier Holding ASA (ABGSF) Overvalued in 2026?
Based on GuruFocus' analysis, ABG Sundal Collier Holding ASA stock appears to be undervalued.
The current stock price of $0.72 is trading 14% below its estimated GF Value™ of $0.84.
GuruFocus considers ABG Sundal Collier Holding ASA to be Modestly Undervalued.
Key valuation signals for ABGSF:
Sloan Ratio %: 0.39%
GF Value™: $0.84 vs. price of $0.72 (14% below fair value)
No single metric tells the full story. See the ABGSF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ABG Sundal Collier Holding ASA Business Description
ABG Sundal Collier Holding ASA is a Nordic investment bank specializing in equity research, brokerage, corporate finance, and advisory services for institutional investors and Nordic businesses. The company has one operating segment, Investment banking and capital markets. Geographically, the company has operations in Norway, Sweden, Denmark, and International, and the majority of revenue is generated from Norway.
51GF Score
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