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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.
Amneal Pharmaceuticals's Sloan Ratio for the quarter that ended in Mar. 2026 was -1.91%.
As of Mar. 2026, Amneal Pharmaceuticals has a Sloan Ratio of -1.91%, indicating the company is in the safe zone and there is no funny business with accruals.
Amneal Pharmaceuticals (NAS:AMRX) 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, Amneal Pharmaceuticals has a Sloan Ratio of -1.91%, indicating the company is in the safe zone and there is no funny business with accruals.
Amneal Pharmaceuticals Sloan Ratio % Related Terms
Amneal Pharmaceuticals 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.
AMRX vs INDV, KNSA, LQDA: Sloan Ratio % Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, Amneal Pharmaceuticals'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.
Amneal Pharmaceuticals Sloan Ratio % vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Amneal Pharmaceuticals's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Amneal Pharmaceuticals'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.
Amneal Pharmaceuticals's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Amneal Pharmaceuticals's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 22.417 (Jun. 2025 ) + 2.369 (Sep. 2025 ) + 35.076 (Dec. 2025 ) + 62.256 (Mar. 2026 ) = $122 Mil.
Amneal Pharmaceuticals's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 83.819 (Jun. 2025 ) + 118.45 (Sep. 2025 ) + 130.315 (Dec. 2025 ) + -26.743 (Mar. 2026 ) = $306 Mil.
Amneal Pharmaceuticals's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -26.547 (Jun. 2025 ) + -22.464 (Sep. 2025 ) + -45.454 (Dec. 2025 ) + -21.71 (Mar. 2026 ) = $-116 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.
Amneal Pharmaceuticals (AMRX) has a Sloan Ratio % of -1.91% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Amneal Pharmaceuticals and its competitors.
Is Amneal Pharmaceuticals' Sloan Ratio % too high?
Amneal Pharmaceuticals' current Sloan Ratio % is -1.91%. Overall, Amneal Pharmaceuticals has a GF Score™ of 56/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Amneal Pharmaceuticals' Sloan Ratio % compare to INDV and KNSA?
Amneal Pharmaceuticals' Sloan Ratio % of -1.91% can be compared against companies in the Drug Manufacturers 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 Drug Manufacturers company?
A good Sloan Ratio % depends on the Drug Manufacturers 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 Amneal Pharmaceuticals and its competitors. Amneal Pharmaceuticals's current Sloan Ratio % is -1.91%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Amneal Pharmaceuticals stock overvalued right now?
Based on GuruFocus' analysis, Amneal Pharmaceuticals (AMRX) is currently considered Significantly Overvalued. The stock's GF Value™ is $7.59, compared to a current price of $17.92 — trading 136.1% above its estimated fair value. The current Sloan Ratio % is -1.91%. Amneal Pharmaceuticals' overall GF Score™ is 56/100 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 Amneal Pharmaceuticals (AMRX), the current Sloan Ratio % is -1.91% 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 Amneal Pharmaceuticals (AMRX) Overvalued in 2026?
Based on GuruFocus' analysis, Amneal Pharmaceuticals stock appears to be overvalued.
The current stock price of $17.92 is trading 136.1% above its estimated GF Value™ of $7.59.
GuruFocus considers Amneal Pharmaceuticals to be Significantly Overvalued.
Key valuation signals for AMRX:
Sloan Ratio %: -1.91%
GF Value™: $7.59 vs. price of $17.92 (136.1% above fair value)
No single metric tells the full story. See the AMRX stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Amneal Pharmaceuticals Inc is a pharmaceutical company operating in the U.S., India, and Ireland. With three reportable segments; Affordable Medicines, Specialty, and AvKARE. It develops, manufactures, and distributes a diverse portfolio of essential medicines. The Affordable Medicines segment, which derives maximum revenue, focuses on a wide range of dosage forms and delivery systems, contributing significantly to revenues. The Specialty segment promotes proprietary branded pharmaceuticals, particularly targeting the central nervous system and endocrine disorders. The AvKARE segment provides pharmaceuticals and medical products to governmental agencies, specializing in re-packaging and wholesale distribution, with a focus on offering consistent care and pricing to qualified entities.
56GF Score
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