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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.
Bjorn Borg AB's Sloan Ratio for the quarter that ended in Mar. 2026 was -1.95%.
As of Mar. 2026, Bjorn Borg AB has a Sloan Ratio of -1.95%, indicating the company is in the safe zone and there is no funny business with accruals.
Bjorn Borg AB (CHIX:BORGs) 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, Bjorn Borg AB has a Sloan Ratio of -1.95%, indicating the company is in the safe zone and there is no funny business with accruals.
Bjorn Borg AB Sloan Ratio % Related Terms
Bjorn Borg AB Sloan Ratio % Historical Data
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The historical data trend for Bjorn Borg AB'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.
CHIX:BORGS vs RL, LEVI, VFC: Sloan Ratio % Comparison
For the Apparel Manufacturing subindustry, Bjorn Borg AB'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.
Bjorn Borg AB Sloan Ratio % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Bjorn Borg AB's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Bjorn Borg AB'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.
Bjorn Borg AB's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Bjorn Borg AB's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 3.953 (Jun. 2025 ) + 36.871 (Sep. 2025 ) + 15.309 (Dec. 2025 ) + 36.882 (Mar. 2026 ) = kr93 Mil.
Bjorn Borg AB's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 89.06 (Jun. 2025 ) + -49.97 (Sep. 2025 ) + 131.363 (Dec. 2025 ) + -49.027 (Mar. 2026 ) = kr121 Mil.
Bjorn Borg AB's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -4.521 (Jun. 2025 ) + -2.112 (Sep. 2025 ) + -3.772 (Dec. 2025 ) + -3.425 (Mar. 2026 ) = kr-14 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.
Bjorn Borg AB (CHIX:BORGS) has a Sloan Ratio % of -1.95% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Bjorn Borg AB and its competitors.
Is Bjorn Borg AB's Sloan Ratio % too high?
Bjorn Borg AB's current Sloan Ratio % is -1.95%. Overall, Bjorn Borg AB has a GF Score™ of 90/100, reflecting its overall financial health beyond just this single metric.
How does Bjorn Borg AB's Sloan Ratio % compare to RL and LEVI?
Bjorn Borg AB's Sloan Ratio % of -1.95% can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Sloan Ratio % depends on the Manufacturing - Apparel & Accessories 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 Bjorn Borg AB and its competitors. Bjorn Borg AB's current Sloan Ratio % is -1.95%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bjorn Borg AB stock overvalued right now?
Bjorn Borg AB (CHIX:BORGS) has a current Sloan Ratio % of -1.95%. The stock's GF Value™ is kr24.45, compared to a current price of kr26.00 — trading 6.3% above its estimated fair value. The current Sloan Ratio % is -1.95%. Bjorn Borg AB's overall GF Score™ is 90/100 with 2 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 Bjorn Borg AB (CHIX:BORGS), the current Sloan Ratio % is -1.95% 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 Bjorn Borg AB (CHIX:BORGS) Overvalued in 2026?
Based on GuruFocus' analysis, Bjorn Borg AB stock appears to be overvalued.
The current stock price of kr26.00 is trading 6.3% above its estimated GF Value™ of kr24.45.
Key valuation signals for CHIX:BORGS:
Sloan Ratio %: -1.95%
GF Value™: kr24.45 vs. price of kr26.00 (6.3% above fair value)
No single metric tells the full story. See the CHIX:BORGS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Bjorn Borg AB is engaged in the apparel industry. It owns the Bjorn Borg brand, through which it offers fashion underwear, sportswear, fragrances, footwear, bags, luggage, eyewear, and home products. The company operates in the segments of Wholesale, Own stores, Distributors, Licensing, and e-commerce. A majority of the revenue is derived from the Wholesale segment which consists of revenue and expenses associated with the company's wholesale operations. The Group has wholesale operations in Sweden, Finland, the Netherlands, Belgium, Germany, and England for apparel and underwear as well as in Sweden, Finland, and the Baltic countries for footwear. Geographically, it derives a majority of revenue from Sweden.
90GF Score
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