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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 Mar. 2026, Transport and Investment Barter Co has a Sloan Ratio of -1.47%, indicating the company is in the safe zone and there is no funny business with accruals.
Transport and Investment Barter Co (AMM:NAQL) 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, Transport and Investment Barter Co has a Sloan Ratio of -1.47%, indicating the company is in the safe zone and there is no funny business with accruals.
Transport and Investment Barter Co Sloan Ratio % Related Terms
Transport and Investment Barter Co 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.
Transport and Investment Barter Co Sloan Ratio % Chart
AMM:NAQL vs ODFL, XPO, KNX: Sloan Ratio % Comparison
For the Trucking subindustry, Transport and Investment Barter Co'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.
Transport and Investment Barter Co Sloan Ratio % vs Transportation Industry
For the Transportation industry and Industrials sector, Transport and Investment Barter Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Transport and Investment Barter Co's Sloan Ratio % falls into.
Transport and Investment Barter Co 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.
Transport and Investment Barter Co's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 0.092 (Jun. 2025 ) + 0.225 (Sep. 2025 ) + -0.14 (Dec. 2025 ) + 0.218 (Mar. 2026 ) = JOD0.40 Mil.
Transport and Investment Barter Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 0.32 (Jun. 2025 ) + -0.096 (Sep. 2025 ) + 0.687 (Dec. 2025 ) + -0.331 (Mar. 2026 ) = JOD0.58 Mil.
Transport and Investment Barter Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0.069 (Jun. 2025 ) + 0.351 (Sep. 2025 ) + -0.531 (Dec. 2025 ) + 0.049 (Mar. 2026 ) = JOD-0.06 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.
Transport and Investment Barter Co (AMM:NAQL) has a Sloan Ratio % of -1.47% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Transport and Investment Barter Co and its competitors.
Is Transport and Investment Barter Co's Sloan Ratio % too high?
Transport and Investment Barter Co's current Sloan Ratio % is -1.47%. Overall, Transport and Investment Barter Co has a GF Score™ of 47/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Transport and Investment Barter Co's Sloan Ratio % compare to ODFL and XPO?
Transport and Investment Barter Co's Sloan Ratio % of -1.47% 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 Transport and Investment Barter Co and its competitors. Transport and Investment Barter Co's current Sloan Ratio % is -1.47%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Transport and Investment Barter Co stock overvalued right now?
Based on GuruFocus' analysis, Transport and Investment Barter Co (AMM:NAQL) is currently considered Significantly Overvalued. The stock's GF Value™ is JOD0.41, compared to a current price of JOD1.29 — trading 214.6% above its estimated fair value. The current Sloan Ratio % is -1.47%. Transport and Investment Barter Co's overall GF Score™ is 47/100 with 6 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 Transport and Investment Barter Co (AMM:NAQL), the current Sloan Ratio % is -1.47% 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 Transport and Investment Barter Co (AMM:NAQL) Overvalued in 2026?
Based on GuruFocus' analysis, Transport and Investment Barter Co stock appears to be overvalued.
The current stock price of JOD1.29 is trading 214.6% above its estimated GF Value™ of JOD0.41.
GuruFocus considers Transport and Investment Barter Co to be Significantly Overvalued.
Key valuation signals for AMM:NAQL:
Sloan Ratio %: -1.47%
GF Value™: JOD0.41 vs. price of JOD1.29 (214.6% above fair value)
No single metric tells the full story. See the AMM:NAQL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Transport and Investment Barter Co Business Description
Transport and Investment Barter Co provides transportation services. It provides various services such as Car Carriers, Container transport, Diesel transport service, Weight transfer, Transfer of vegetable oil, Crude oil transport, Structural trailers, and others. In addition, it also engaged in providing technical, investment, and environmental services, specialized tourist transport, and public transport for passengers.
47GF Score
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