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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, AMG Critical Materials NV has a Sloan Ratio of 3.24%, indicating the company is in the safe zone and there is no funny business with accruals.
AMG Critical Materials NV (OTCPK:AMVMF) 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, AMG Critical Materials NV has a Sloan Ratio of 3.24%, indicating the company is in the safe zone and there is no funny business with accruals.
AMG Critical Materials NV Sloan Ratio % Related Terms
AMG Critical Materials NV 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.
AMG Critical Materials NV Sloan Ratio % Competitor Comparison
For the Other Industrial Metals & Mining subindustry, AMG Critical Materials 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.
AMG Critical Materials NV Sloan Ratio % vs Metals & Mining Industry
For the Metals & Mining industry and Basic Materials sector, AMG Critical Materials NV's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where AMG Critical Materials NV's Sloan Ratio % falls into.
AMG Critical Materials NV 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.
AMG Critical Materials NV's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
AMG Critical Materials NV's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 11.537 (Jun. 2025 ) + 13.074 (Sep. 2025 ) + -48.256 (Dec. 2025 ) + 12.246 (Mar. 2026 ) = $-11 Mil.
AMG Critical Materials NV's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -6.341 (Jun. 2025 ) + -6.908 (Sep. 2025 ) + 80.653 (Dec. 2025 ) + -31.26 (Mar. 2026 ) = $36 Mil.
AMG Critical Materials NV's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -23.085 (Jun. 2025 ) + -21.514 (Sep. 2025 ) + -45.268 (Dec. 2025 ) + -30.045 (Mar. 2026 ) = $-120 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.
AMG Critical Materials NV (AMVMF) has a Sloan Ratio % of 3.24% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on AMG Critical Materials NV and its competitors.
Is AMG Critical Materials NV's Sloan Ratio % too high?
AMG Critical Materials NV's current Sloan Ratio % is 3.24%. Overall, AMG Critical Materials NV has a GF Score™ of 80/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does AMG Critical Materials NV's Sloan Ratio % compare to competitors?
AMG Critical Materials NV's Sloan Ratio % of 3.24% can be compared against companies in the Metals & Mining 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 Metals & Mining company?
A good Sloan Ratio % depends on the Metals & Mining 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 AMG Critical Materials NV and its competitors. AMG Critical Materials NV's current Sloan Ratio % is 3.24%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AMG Critical Materials NV stock overvalued right now?
Based on GuruFocus' analysis, AMG Critical Materials NV (AMVMF) is currently considered Modestly Overvalued. The stock's GF Value™ is $26.44, compared to a current price of $33.64 — trading 27.2% above its estimated fair value. The current Sloan Ratio % is 3.24%. AMG Critical Materials NV's overall GF Score™ is 80/100 with 5 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 AMG Critical Materials NV (AMVMF), the current Sloan Ratio % is 3.24% 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 AMG Critical Materials NV (AMVMF) Overvalued in 2026?
Based on GuruFocus' analysis, AMG Critical Materials NV stock appears to be overvalued.
The current stock price of $33.64 is trading 27.2% above its estimated GF Value™ of $26.44.
GuruFocus considers AMG Critical Materials NV to be Modestly Overvalued.
Key valuation signals for AMVMF:
Sloan Ratio %: 3.24%
GF Value™: $26.44 vs. price of $33.64 (27.2% above fair value)
No single metric tells the full story. See the AMVMF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
AMG Critical Materials NV provides specialty metals and mineral products, design and manufacturing of LIVA Hybrid Energy Storage System (Hybrid ESS) for industrial use to improve energy and power management, and provides related vacuum furnace systems and services to the transportation, infrastructure, energy, and specialty metals and chemicals end markets. The company operates through three reporting segments: AMG Lithium is comprised of the Lithium and Tantalum business units; AMG Vanadium is comprised of the Vanadium, Titanium, and Chrome Metal business units; AMG Technologies is comprised of the Engineering, Antimony, Graphite, Silicon, and LIVA business units. Geographically, the United States, Europe, Germany, France, Japan, Brazil, and other Asia, Africa, and others.
80GF Score
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