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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.
Wilson Sons's Sloan Ratio for the quarter that ended in Sep. 2025 was 0.32%.
As of Sep. 2025, Wilson Sons has a Sloan Ratio of 0.32%, indicating the company is in the safe zone and there is no funny business with accruals.
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 Sep. 2025, Wilson Sons has a Sloan Ratio of 0.32%, indicating the company is in the safe zone and there is no funny business with accruals.
Wilson Sons Sloan Ratio % Related Terms
Wilson Sons Sloan Ratio % Historical Data
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The historical data trend for Wilson Sons'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 Marine Shipping subindustry, Wilson Sons'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.
Wilson Sons Sloan Ratio % vs Transportation Industry
For the Transportation industry and Industrials sector, Wilson Sons's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Wilson Sons'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.
Wilson Sons's Sloan Ratio for the fiscal year that ended in Dec. 2024 is calculated as
Wilson Sons's Net Income for the trailing twelve months (TTM) ended in Sep. 2025 was 119.998 (Dec. 2024 ) + 191.386 (Mar. 2025 ) + 166.288 (Jun. 2025 ) + 194.721 (Sep. 2025 ) = R$672 Mil.
Wilson Sons's Cash Flow from Operations for the trailing twelve months (TTM) ended in Sep. 2025 was 280.087 (Dec. 2024 ) + 324.384 (Mar. 2025 ) + 137.095 (Jun. 2025 ) + 242.76 (Sep. 2025 ) = R$984 Mil.
Wilson Sons's Cash Flow from Investing for the trailing twelve months (TTM) ended in Sep. 2025 was -34.119 (Dec. 2024 ) + -49.971 (Mar. 2025 ) + -175.345 (Jun. 2025 ) + -72.77 (Sep. 2025 ) = R$-332 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.
Wilson Sons (BSP:PORT3) has a Sloan Ratio % of 0.32% as of Sep. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Wilson Sons and its competitors.
Is Wilson Sons' Sloan Ratio % too high?
Wilson Sons' current Sloan Ratio % is 0.32%. Overall, Wilson Sons has a GF Score™ of 54/100, reflecting its overall financial health beyond just this single metric.
How does Wilson Sons' Sloan Ratio % compare to competitors?
Wilson Sons' Sloan Ratio % of 0.32% can be compared against companies in the Transportation 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 Transportation company?
A good Sloan Ratio % depends on the Transportation 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 Wilson Sons and its competitors. Wilson Sons's current Sloan Ratio % is 0.32%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wilson Sons stock overvalued right now?
Wilson Sons (BSP:PORT3) has a current Sloan Ratio % of 0.32%. The stock's GF Value™ is R$16.86, compared to a current price of R$18.76 — trading 11.3% above its estimated fair value. The current Sloan Ratio % is 0.32%. Wilson Sons' overall GF Score™ is 54/100 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 Wilson Sons (BSP:PORT3), the current Sloan Ratio % is 0.32% as of Sep. 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.
Is Wilson Sons (BSP:PORT3) Overvalued in 2026?
Based on GuruFocus' analysis, Wilson Sons stock appears to be overvalued.
The current stock price of R$18.76 is trading 11.3% above its estimated GF Value™ of R$16.86.
Key valuation signals for BSP:PORT3:
Sloan Ratio %: 0.32%
GF Value™: R$16.86 vs. price of R$18.76 (11.3% above fair value)
No single metric tells the full story. See the BSP:PORT3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Wilson Sons SA is an integrated port and maritime logistics operator in Brazil. The portfolio includes specialized solutions in port terminals, maritime towage, logistics, maritime agency, and support for exploration and development of the oil and gas and naval industries. Its customers include ship owners, importers and exporters, companies in the oil and gas industry, as well as other participants in various sectors of the economy. The company's business units include Rio Grande Container Terminal, Salvador Container Terminal, Santo Andre Logistics Centre, Tugboats, Shipping Agency, Shipyards, Offshore Support Bases, and Offshore Support Vessels.
54GF Score
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