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.
A P Moller Maersk AS's Sloan Ratio for the quarter that ended in Mar. 2026 was -6.94%.
As of Mar. 2026, A P Moller Maersk AS has a Sloan Ratio of -6.94%, indicating the company is in the safe zone and there is no funny business with accruals.
A P Moller Maersk AS (OTCPK:AMKBF) 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, A P Moller Maersk AS has a Sloan Ratio of -6.94%, indicating the company is in the safe zone and there is no funny business with accruals.
A P Moller Maersk AS Sloan Ratio % Related Terms
A P Moller Maersk AS Sloan Ratio % Historical Data
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The historical data trend for A P Moller Maersk AS'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.
A P Moller Maersk AS Sloan Ratio % Competitor Comparison
For the Marine Shipping subindustry, A P Moller Maersk AS'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.
A P Moller Maersk AS Sloan Ratio % vs Transportation Industry
For the Transportation industry and Industrials sector, A P Moller Maersk AS's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where A P Moller Maersk AS'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.
A P Moller Maersk AS's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
A P Moller Maersk AS's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 586 (Jun. 2025 ) + 1047 (Sep. 2025 ) + -70 (Dec. 2025 ) + 53 (Mar. 2026 ) = $1,616 Mil.
A P Moller Maersk AS's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 1859 (Jun. 2025 ) + 2618 (Sep. 2025 ) + 2518 (Dec. 2025 ) + 1039 (Mar. 2026 ) = $8,034 Mil.
A P Moller Maersk AS's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -321 (Jun. 2025 ) + -1242 (Sep. 2025 ) + 1086 (Dec. 2025 ) + 67 (Mar. 2026 ) = $-410 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.
A P Moller Maersk AS (AMKBF) has a Sloan Ratio % of -6.94% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on A P Moller Maersk AS and its competitors.
Is A P Moller Maersk AS's Sloan Ratio % too high?
A P Moller Maersk AS's current Sloan Ratio % is -6.94%. Overall, A P Moller Maersk AS has a GF Score™ of 58/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does A P Moller Maersk AS's Sloan Ratio % compare to competitors?
A P Moller Maersk AS's Sloan Ratio % of -6.94% can be compared against companies in the Transportation 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 Transportation company?
A good Sloan Ratio % depends on the Transportation 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 A P Moller Maersk AS and its competitors. A P Moller Maersk AS's current Sloan Ratio % is -6.94%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is A P Moller Maersk AS stock overvalued right now?
Based on GuruFocus' analysis, A P Moller Maersk AS (AMKBF) is currently considered Modestly Overvalued. The stock's GF Value™ is $1,946.98, compared to a current price of $2,367.19 — trading 21.6% above its estimated fair value. The current Sloan Ratio % is -6.94%. A P Moller Maersk AS's overall GF Score™ is 58/100 with 11 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 A P Moller Maersk AS (AMKBF), the current Sloan Ratio % is -6.94% 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 A P Moller Maersk AS (AMKBF) Overvalued in 2026?
Based on GuruFocus' analysis, A P Moller Maersk AS stock appears to be overvalued.
The current stock price of $2,367.19 is trading 21.6% above its estimated GF Value™ of $1,946.98.
GuruFocus considers A P Moller Maersk AS to be Modestly Overvalued.
Key valuation signals for AMKBF:
Sloan Ratio %: -6.94%
GF Value™: $1,946.98 vs. price of $2,367.19 (21.6% above fair value)
No single metric tells the full story. See the AMKBF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Denmark-listed A.P. Moller-Maersk operates trade, shipping, logistics, and terminal assets globally. The oceans segment, the largest contributor to group revenue and earnings, has the second-largest oceangoing shipping capacity globally. Maersk has acquired several logistics firms in the past couple of years and plans for the segment to be the company's growth engine. Over the past few years, Maersk has divested noncore operations, including its long-standing stakes in Danske Bank and Dansk Supermarked, as well as its oil and gas operations and ocean towing.
58GF Score
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