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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.
Acomo NV's Sloan Ratio for the quarter that ended in Dec. 2025 was 17.60%.
As of Dec. 2025, Acomo NV has a Sloan Ratio of 17.60%, indicating there is a warning stage of accrual build up.
Acomo NV (OTCPK:ACNFF) 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 Dec. 2025, Acomo NV has a Sloan Ratio of 17.60%, indicating there is a warning stage of accrual build up.
Acomo NV Sloan Ratio % Related Terms
Acomo NV Sloan Ratio % Historical Data
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The historical data trend for Acomo NV'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.
ACNFF vs SYY, USFD, PFGC: Sloan Ratio % Comparison
For the Food Distribution subindustry, Acomo NV'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.
Acomo NV Sloan Ratio % vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, Acomo NV's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Acomo NV'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.
Acomo NV's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Acomo NV's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 48.569 (Jun. 2025 ) + 36.218 (Dec. 2025 ) = $85 Mil.
Acomo NV's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -32.812 (Jun. 2025 ) + -49.854 (Dec. 2025 ) = $-83 Mil.
Acomo NV's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -6.463 (Jun. 2025 ) + -30.084 (Dec. 2025 ) = $-37 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.
Acomo NV (ACNFF) has a Sloan Ratio % of 17.60% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Acomo NV and its competitors.
Is Acomo NV's Sloan Ratio % too high?
Acomo NV's current Sloan Ratio % is 17.60%. Overall, Acomo NV has a GF Score™ of 81/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Acomo NV's Sloan Ratio % compare to SYY and USFD?
Acomo NV's Sloan Ratio % of 17.60% can be compared against companies in the Retail - Defensive 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 Retail - Defensive company?
A good Sloan Ratio % depends on the Retail - Defensive 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 Acomo NV and its competitors. Acomo NV's current Sloan Ratio % is 17.60%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Acomo NV stock overvalued right now?
Based on GuruFocus' analysis, Acomo NV (ACNFF) is currently considered Fairly Valued. The stock's GF Value™ is $24.77, compared to a current price of $26.75 — trading 8% above its estimated fair value. The current Sloan Ratio % is 17.60%. Acomo NV's overall GF Score™ is 81/100 with 1 warning sign 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 Acomo NV (ACNFF), the current Sloan Ratio % is 17.60% as of Dec. 2025. 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 Acomo NV (ACNFF) Overvalued in 2026?
Based on GuruFocus' analysis, Acomo NV stock appears to be overvalued.
The current stock price of $26.75 is trading 8% above its estimated GF Value™ of $24.77.
GuruFocus considers Acomo NV to be Fairly Valued.
Key valuation signals for ACNFF:
Sloan Ratio %: 17.60%
GF Value™: $24.77 vs. price of $26.75 (8% above fair value)
No single metric tells the full story. See the ACNFF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Acomo NV is a holding company of an international group of companies. It is involved in the business of sourcing, processing, trading, packaging, and distribution of conventional and organic food ingredients and solutions for the food and beverage industry. The Group's product portfolio broadly encompasses spices, coconut products, nuts, dried fruits, edible seeds, tea, (organic) cocoa, (organic) coffee, edible oils, food ingredients and food solutions. The company operates in five segments: Spices and Nuts, Edible seeds, Tea, Food solution, and Organic Ingredients. Key revenue is generated from Spices and Nuts.
81GF Score
Get the complete analysis for ACNFF
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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