Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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 Mar. 2026, Associated Capital Group has a Sloan Ratio of 1.82%, indicating the company is in the safe zone and there is no funny business with accruals.
Associated Capital Group (OTCPK:ACGP) 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, Associated Capital Group has a Sloan Ratio of 1.82%, indicating the company is in the safe zone and there is no funny business with accruals.
Associated Capital Group Sloan Ratio % Related Terms
Associated Capital Group 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 Asset Management subindustry, Associated Capital Group'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.
Associated Capital Group Sloan Ratio % vs Asset Management Industry
For the Asset Management industry and Financial Services sector, Associated Capital Group's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Associated Capital Group's Sloan Ratio % falls into.
Associated Capital Group 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.
Associated Capital Group's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Associated Capital Group's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 18.584 (Jun. 2025 ) + 15.611 (Sep. 2025 ) + 10.419 (Dec. 2025 ) + -0.824 (Mar. 2026 ) = $43.79 Mil.
Associated Capital Group's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -41.126 (Jun. 2025 ) + -25.629 (Sep. 2025 ) + 67.991 (Dec. 2025 ) + 60.246 (Mar. 2026 ) = $61.48 Mil.
Associated Capital Group's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0.889 (Jun. 2025 ) + 0.246 (Sep. 2025 ) + -24.019 (Dec. 2025 ) + -12.239 (Mar. 2026 ) = $-35.12 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.
Associated Capital Group (ACGP) has a Sloan Ratio % of 1.82% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Associated Capital Group and its competitors.
Is Associated Capital Group's Sloan Ratio % too high?
Associated Capital Group's current Sloan Ratio % is 1.82%. Overall, Associated Capital Group has a GF Score™ of 55/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Associated Capital Group's Sloan Ratio % compare to GCMG and MYI?
Associated Capital Group's Sloan Ratio % of 1.82% can be compared against companies in the Asset Management 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 Asset Management company?
A good Sloan Ratio % depends on the Asset Management 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 Associated Capital Group and its competitors. Associated Capital Group's current Sloan Ratio % is 1.82%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Associated Capital Group stock overvalued right now?
Based on GuruFocus' analysis, Associated Capital Group (ACGP) is currently considered Possible Value Trap. The stock's GF Value™ is $77.50, compared to a current price of $33.96 — trading 56.2% below its estimated fair value. The current Sloan Ratio % is 1.82%. Associated Capital Group's overall GF Score™ is 55/100 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 Associated Capital Group (ACGP), the current Sloan Ratio % is 1.82% 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 Associated Capital Group (ACGP) Overvalued in 2026?
Based on GuruFocus' analysis, Associated Capital Group stock appears to be undervalued.
The current stock price of $33.96 is trading 56.2% below its estimated GF Value™ of $77.50.
GuruFocus considers Associated Capital Group to be Possible Value Trap.
Key valuation signals for ACGP:
Sloan Ratio %: 1.82%
GF Value™: $77.50 vs. price of $33.96 (56.2% below fair value)
No single metric tells the full story. See the ACGP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Associated Capital Group Inc is a diversified financial services company. It operates in the business of alternative investment management, institutional research services, and cash and other assets through subsidiaries. The company principally manages assets across a range of risk and event arbitrage portfolios and in equity event-driven value strategies. The business earns management and incentive fees from its advisory activities. It manages assets on a discretionary basis and invests in a variety of U.S. and foreign securities, mainly in the developed global markets. The firm serves a wide variety of investors globally, including private wealth management clients, corporations, corporate pension and profit-sharing plans, foundations and endowments.
55GF Score
Get the complete analysis for ACGP
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ACGP has been successfully added to your 
