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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, Atmus Filtration Technologies has a Sloan Ratio of 27.60%, indicating there is a warning stage of accrual build up.
Atmus Filtration Technologies (NYSE:ATMU) 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, Atmus Filtration Technologies has a Sloan Ratio of 27.60%, indicating there is a warning stage of accrual build up.
Atmus Filtration Technologies Sloan Ratio % Related Terms
Atmus Filtration Technologies 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.
For the Auto Parts subindustry, Atmus Filtration Technologies'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.
Atmus Filtration Technologies Sloan Ratio % vs Vehicles & Parts Industry
For the Vehicles & Parts industry and Consumer Cyclical sector, Atmus Filtration Technologies's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Atmus Filtration Technologies's Sloan Ratio % falls into.
Atmus Filtration Technologies 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.
Atmus Filtration Technologies's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 59.9 (Jun. 2025 ) + 54.8 (Sep. 2025 ) + 48 (Dec. 2025 ) + 48.4 (Mar. 2026 ) = $211 Mil.
Atmus Filtration Technologies's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 44.4 (Jun. 2025 ) + 82.1 (Sep. 2025 ) + 47.5 (Dec. 2025 ) + 38.1 (Mar. 2026 ) = $212 Mil.
Atmus Filtration Technologies's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -12 (Jun. 2025 ) + -13.2 (Sep. 2025 ) + -16.3 (Dec. 2025 ) + -467.9 (Mar. 2026 ) = $-509 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.
Atmus Filtration Technologies (ATMU) has a Sloan Ratio % of 27.60% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Atmus Filtration Technologies and its competitors.
Is Atmus Filtration Technologies' Sloan Ratio % too high?
Atmus Filtration Technologies' current Sloan Ratio % is 27.60%. Overall, Atmus Filtration Technologies has a GF Score™ of 81/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Atmus Filtration Technologies' Sloan Ratio % compare to DORM and GNTX?
Atmus Filtration Technologies' Sloan Ratio % of 27.60% can be compared against companies in the Vehicles & Parts 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 Vehicles & Parts company?
A good Sloan Ratio % depends on the Vehicles & Parts 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 Atmus Filtration Technologies and its competitors. Atmus Filtration Technologies's current Sloan Ratio % is 27.60%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Atmus Filtration Technologies stock overvalued right now?
Based on GuruFocus' analysis, Atmus Filtration Technologies (ATMU) is currently considered Modestly Overvalued. The stock's GF Value™ is $41.97, compared to a current price of $54.22 — trading 29.2% above its estimated fair value. The current Sloan Ratio % is 27.60%. Atmus Filtration Technologies' overall GF Score™ is 81/100. 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 Atmus Filtration Technologies (ATMU), the current Sloan Ratio % is 27.60% 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 Atmus Filtration Technologies (ATMU) Overvalued in 2026?
Based on GuruFocus' analysis, Atmus Filtration Technologies stock appears to be overvalued.
The current stock price of $54.22 is trading 29.2% above its estimated GF Value™ of $41.97.
GuruFocus considers Atmus Filtration Technologies to be Modestly Overvalued.
Key valuation signals for ATMU:
Sloan Ratio %: 27.60%
GF Value™: $41.97 vs. price of $54.22 (29.2% above fair value)
No single metric tells the full story. See the ATMU stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Atmus Filtration Technologies Business Description
Atmus Filtration Technologies Inc manufactures filtration products for on-highway commercial vehicles and off-highway agriculture, construction, mining, and power generation vehicles and equipment. The company designs and manufactures Developed filtration products, principally under the Fleetguard brand, that enable lower emissions and provide asset protection. It designs, manufactures, and sells filters, coolants, and chemical products. The company offers products including air filtration, coolants and chemicals, crankcase ventilation, fuel filtration, fuel cells, lube filtration, and others.
81GF Score
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