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.
Masterplast Nyrt's Sloan Ratio for the quarter that ended in Mar. 2026 was -6.94%.
As of Mar. 2026, Masterplast Nyrt has a Sloan Ratio of -6.94%, indicating the company is in the safe zone and there is no funny business with accruals.
Masterplast Nyrt (BUD:MASTERPLAST) 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, Masterplast Nyrt has a Sloan Ratio of -6.94%, indicating the company is in the safe zone and there is no funny business with accruals.
Masterplast Nyrt Sloan Ratio % Related Terms
Masterplast Nyrt Sloan Ratio % Historical Data
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The historical data trend for Masterplast Nyrt'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.
BUD:MASTERPLAST vs TT, JCI, CARR: Sloan Ratio % Comparison
For the Building Products & Equipment subindustry, Masterplast Nyrt'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.
Masterplast Nyrt Sloan Ratio % vs Construction Industry
For the Construction industry and Industrials sector, Masterplast Nyrt's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Masterplast Nyrt'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.
Masterplast Nyrt's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Masterplast Nyrt's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -890.419 (Jun. 2025 ) + -223.596 (Sep. 2025 ) + -3261.751 (Dec. 2025 ) + 674.765 (Mar. 2026 ) = Ft-3,701 Mil.
Masterplast Nyrt's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -673.927 (Jun. 2025 ) + 2621.308 (Sep. 2025 ) + 2094.18 (Dec. 2025 ) + -2479.184 (Mar. 2026 ) = Ft1,562 Mil.
Masterplast Nyrt's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -122.271 (Jun. 2025 ) + -307.033 (Sep. 2025 ) + 39.795 (Dec. 2025 ) + 94.078 (Mar. 2026 ) = Ft-295 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.
Masterplast Nyrt (BUD:MASTERPLAST) has a Sloan Ratio % of -6.94% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Masterplast Nyrt and its competitors.
Is Masterplast Nyrt's Sloan Ratio % too high?
Masterplast Nyrt's current Sloan Ratio % is -6.94%. Overall, Masterplast Nyrt has a GF Score™ of 45/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Masterplast Nyrt's Sloan Ratio % compare to TT and JCI?
Masterplast Nyrt's Sloan Ratio % of -6.94% can be compared against companies in the Construction 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 Construction company?
A good Sloan Ratio % depends on the Construction 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 Masterplast Nyrt and its competitors. Masterplast Nyrt's current Sloan Ratio % is -6.94%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Masterplast Nyrt stock overvalued right now?
Based on GuruFocus' analysis, Masterplast Nyrt (BUD:MASTERPLAST) is currently considered Modestly Undervalued. The stock's GF Value™ is Ft3,526.51, compared to a current price of Ft2,750.00 — trading 22% below its estimated fair value. The current Sloan Ratio % is -6.94%. Masterplast Nyrt's overall GF Score™ is 45/100 with 4 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 Masterplast Nyrt (BUD:MASTERPLAST), the current Sloan Ratio % is -6.94% 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 Masterplast Nyrt (BUD:MASTERPLAST) Overvalued in 2026?
Based on GuruFocus' analysis, Masterplast Nyrt stock appears to be undervalued.
The current stock price of Ft2,750.00 is trading 22% below its estimated GF Value™ of Ft3,526.51.
GuruFocus considers Masterplast Nyrt to be Modestly Undervalued.
Key valuation signals for BUD:MASTERPLAST:
Sloan Ratio %: -6.94%
GF Value™: Ft3,526.51 vs. price of Ft2,750.00 (22% below fair value)
No single metric tells the full story. See the BUD:MASTERPLAST stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Masterplast Nyrt is engaged in the production and distribution of insulation building materials, pitched roof insulation and dry construction system components. The company divides its activities into two segments: Sales and Manufacturing. It generates maximum revenue from the Sales segment. The Manufacturing segment supplies glass fibre, roofing membrane, plasterboard profiles, mesh edge protectors, isofoam, EPS, XPS and healthcare textiles to the Sales segment. Its product categories include Facade thermal insulation system, Roofing membranes and roof components, Dry construction systems, Thermal, acoustic and waterproofing materials, Construction accessories, and industrial applications.
45GF Score
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