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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.
Baumart Holdings's Sloan Ratio for the quarter that ended in Dec. 2025 was 0.00%.
Warning Sign:
When sloan ratio (-37.66)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Dec. 2025, Baumart Holdings has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Baumart Holdings (ASX:BMH) 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, Baumart Holdings has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Baumart Holdings Sloan Ratio % Related Terms
Baumart Holdings Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Baumart Holdings'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.
ASX:BMH vs CRH, VMC, MLM: Sloan Ratio % Comparison
For the Building Materials subindustry, Baumart Holdings'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.
Baumart Holdings Sloan Ratio % vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Baumart Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Baumart Holdings'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.
Baumart Holdings's Sloan Ratio for the fiscal year that ended in Jun. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Baumart Holdings's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -0.899 (Jun. 2025 ) + -0.014 (Dec. 2025 ) = A$-0.91 Mil.
Baumart Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -0.141 (Jun. 2025 ) + 0.097 (Dec. 2025 ) = A$-0.04 Mil.
Baumart Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was 0 (Jun. 2025 ) + 0 (Dec. 2025 ) = A$0.00 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.
Baumart Holdings (ASX:BMH) has a Sloan Ratio % of 0.00% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Baumart Holdings and its competitors.
Is Baumart Holdings' Sloan Ratio % too high?
Baumart Holdings' current Sloan Ratio % is 0.00%.
How does Baumart Holdings' Sloan Ratio % compare to CRH and VMC?
Baumart Holdings' Sloan Ratio % of 0.00% can be compared against companies in the Building Materials 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 Building Materials company?
A good Sloan Ratio % depends on the Building Materials 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 Baumart Holdings and its competitors. Baumart Holdings's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Baumart Holdings stock overvalued right now?
Based on GuruFocus' analysis, Baumart Holdings (ASX:BMH) is currently considered Possible Value Trap. The stock's GF Value™ is A$0.06, compared to a current price of A$0.01 — trading 83.3% below its estimated fair value. The current Sloan Ratio % is 0.00%. 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 Baumart Holdings (ASX:BMH), the current Sloan Ratio % is 0.00% 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.
Baumart Holdings Ltd is engaged in sourcing, procurement and supply chain services, supply and distribution of industrial products, and other managed services. The company is organized into two operating segments: Building Materials Supply and Source & Procurement Supply. The Building Materials Supply division is focused on the supply of building products and materials procured from local and offshore suppliers to both the residential and commercial property construction markets. The Sourcing and Procurement division is focused on providing specialized procurement solutions to a broad range of sectors. The majority of the revenue is derived from the Sourcing and Procurement division.
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