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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.
AxtelB de CV's Sloan Ratio for the quarter that ended in Mar. 2026 was -9.01%.
As of Mar. 2026, AxtelB de CV has a Sloan Ratio of -9.01%, indicating the company is in the safe zone and there is no funny business with accruals.
AxtelB de CV (OTCPK:AXTLF) 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, AxtelB de CV has a Sloan Ratio of -9.01%, indicating the company is in the safe zone and there is no funny business with accruals.
AxtelB de CV Sloan Ratio % Related Terms
AxtelB de CV Sloan Ratio % Historical Data
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The historical data trend for AxtelB de CV'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.
For the Telecom Services subindustry, AxtelB de CV'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.
AxtelB de CV Sloan Ratio % vs Telecommunication Services Industry
For the Telecommunication Services industry and Communication Services sector, AxtelB de CV's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where AxtelB de CV'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.
AxtelB de CV's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
AxtelB de CV's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 21.006 (Jun. 2025 ) + -4.295 (Sep. 2025 ) + 5.561 (Dec. 2025 ) + -14.997 (Mar. 2026 ) = $7.3 Mil.
AxtelB de CV's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 47.253 (Jun. 2025 ) + 45.133 (Sep. 2025 ) + 76.302 (Dec. 2025 ) + 7.351 (Mar. 2026 ) = $176.0 Mil.
AxtelB de CV's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -20.88 (Jun. 2025 ) + -29.147 (Sep. 2025 ) + -21.281 (Dec. 2025 ) + -18.317 (Mar. 2026 ) = $-89.6 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.
AxtelB de CV (AXTLF) has a Sloan Ratio % of -9.01% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on AxtelB de CV and its competitors.
Is AxtelB de CV's Sloan Ratio % too high?
AxtelB de CV's current Sloan Ratio % is -9.01%. Overall, AxtelB de CV has a GF Score™ of 60/100, reflecting its overall financial health beyond just this single metric.
How does AxtelB de CV's Sloan Ratio % compare to TMUS and VZ?
AxtelB de CV's Sloan Ratio % of -9.01% can be compared against companies in the Telecommunication Services 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 Telecommunication Services company?
A good Sloan Ratio % depends on the Telecommunication Services 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 AxtelB de CV and its competitors. AxtelB de CV's current Sloan Ratio % is -9.01%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AxtelB de CV stock overvalued right now?
AxtelB de CV (AXTLF) has a current Sloan Ratio % of -9.01%. The stock's GF Value™ is $0.08, compared to a current price of $0.10 — trading 25% above its estimated fair value. The current Sloan Ratio % is -9.01%. AxtelB de CV's overall GF Score™ is 60/100 with 7 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 AxtelB de CV (AXTLF), the current Sloan Ratio % is -9.01% 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 AxtelB de CV (AXTLF) Overvalued in 2026?
Based on GuruFocus' analysis, AxtelB de CV stock appears to be overvalued.
The current stock price of $0.10 is trading 25% above its estimated GF Value™ of $0.08.
Key valuation signals for AXTLF:
Sloan Ratio %: -9.01%
GF Value™: $0.08 vs. price of $0.10 (25% above fair value)
No single metric tells the full story. See the AXTLF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Axtel SAB de CV is a Mexican based information and communication technology company. The company has two operating segments namely Business operating segment offers communication services such as information, data and Internet technologies, managed through the company's network and infrastructure for both multinational companies, as well as for international and national businesses. Its Government operating segment offers communication services such as information, data and Internet technologies, administered through the company's network and infrastructure, for the federal, state and municipal governments. The company generates maximum revenue from the Business segment. Geographically, it derives majority revenue from the Mexico region.
60GF Score
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