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.
Deme Group NV's Sloan Ratio for the quarter that ended in Dec. 2025 was 10.96%.
As of Dec. 2025, Deme Group NV has a Sloan Ratio of 10.96%, indicating there is a warning stage of accrual build up.
Deme Group NV (CHIX:DEMEb) 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 Dec. 2025, Deme Group NV has a Sloan Ratio of 10.96%, indicating there is a warning stage of accrual build up.
Deme Group NV Sloan Ratio % Related Terms
Deme Group NV Sloan Ratio % Historical Data
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The historical data trend for Deme Group NV'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:DEMEB vs PWR, FIX, EME: Sloan Ratio % Comparison
For the Engineering & Construction subindustry, Deme Group NV'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.
Deme Group NV Sloan Ratio % vs Construction Industry
For the Construction industry and Industrials sector, Deme Group NV's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Deme Group NV'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.
Deme Group NV's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Deme Group NV's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 178.991 (Jun. 2025 ) + 167.337 (Dec. 2025 ) = €346 Mil.
Deme Group NV's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 285.668 (Jun. 2025 ) + 373.005 (Dec. 2025 ) = €659 Mil.
Deme Group NV's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -666.992 (Jun. 2025 ) + -324.969 (Dec. 2025 ) = €-992 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.
Deme Group NV (CHIX:DEMEB) has a Sloan Ratio % of 10.96% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Deme Group NV and its competitors.
Is Deme Group NV's Sloan Ratio % too high?
Deme Group NV's current Sloan Ratio % is 10.96%. Overall, Deme Group NV has a GF Score™ of 69/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Deme Group NV's Sloan Ratio % compare to PWR and FIX?
Deme Group NV's Sloan Ratio % of 10.96% 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 Deme Group NV and its competitors. Deme Group NV's current Sloan Ratio % is 10.96%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Deme Group NV stock overvalued right now?
Based on GuruFocus' analysis, Deme Group NV (CHIX:DEMEB) is currently considered Modestly Overvalued. The stock's GF Value™ is €155.85, compared to a current price of €191.00 — trading 22.6% above its estimated fair value. The current Sloan Ratio % is 10.96%. Deme Group NV's overall GF Score™ is 69/100 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 Deme Group NV (CHIX:DEMEB), the current Sloan Ratio % is 10.96% as of Dec. 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 Deme Group NV (CHIX:DEMEB) Overvalued in 2026?
Based on GuruFocus' analysis, Deme Group NV stock appears to be overvalued.
The current stock price of €191.00 is trading 22.6% above its estimated GF Value™ of €155.85.
GuruFocus considers Deme Group NV to be Modestly Overvalued.
Key valuation signals for CHIX:DEMEB:
Sloan Ratio %: 10.96%
GF Value™: €155.85 vs. price of €191.00 (22.6% above fair value)
No single metric tells the full story. See the CHIX:DEMEB stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Deme Group NV Is a provider of dredging and construction services intended to cater to the renewable energy industries and environmental works. The company provides engineering and contracting services globally in the offshore renewables and non-renewables sectors and performs a wide variety of dredging activities and offers solutions for soil remediation and brownfield redevelopment, as well as environmental dredging and sediment treatment, thereby serving its clients. It has segments namely Offshore Energy, Dredging & Infra, Environmental and Concessions, out of which Offshore Energy derives maximum revenue. The company geographically operates in America, Africa, Europe, Middle East and Asia.
69GF Score
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