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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.
Mowi ASA's Sloan Ratio for the quarter that ended in Mar. 2026 was 8.73%.
As of Mar. 2026, Mowi ASA has a Sloan Ratio of 8.73%, 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 Mar. 2026, Mowi ASA has a Sloan Ratio of 8.73%, indicating the company is in the safe zone and there is no funny business with accruals.
Mowi ASA Sloan Ratio % Related Terms
Mowi ASA Sloan Ratio % Historical Data
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The historical data trend for Mowi ASA'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:MOWIO vs ADM, BG, TSN: Sloan Ratio % Comparison
For the Farm Products subindustry, Mowi ASA'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.
Mowi ASA Sloan Ratio % vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Mowi ASA's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Mowi ASA'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.
Mowi ASA's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Mowi ASA's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 533.319 (Jun. 2025 ) + 1283.734 (Sep. 2025 ) + 6356.459 (Dec. 2025 ) + 1719.566 (Mar. 2026 ) = kr9,893 Mil.
Mowi ASA's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 2382.544 (Jun. 2025 ) + 3663.309 (Sep. 2025 ) + 1603.612 (Dec. 2025 ) + 2286.799 (Mar. 2026 ) = kr9,936 Mil.
Mowi ASA's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -964.611 (Jun. 2025 ) + -688.548 (Sep. 2025 ) + -7234.599 (Dec. 2025 ) + -1269.576 (Mar. 2026 ) = kr-10,157 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.
Mowi ASA (CHIX:MOWIO) has a Sloan Ratio % of 8.73% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Mowi ASA and its competitors.
Is Mowi ASA's Sloan Ratio % too high?
Mowi ASA's current Sloan Ratio % is 8.73%. Overall, Mowi ASA has a GF Score™ of 87/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Mowi ASA's Sloan Ratio % compare to ADM and BG?
Mowi ASA's Sloan Ratio % of 8.73% can be compared against companies in the Consumer Packaged Goods 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 Consumer Packaged Goods company?
A good Sloan Ratio % depends on the Consumer Packaged Goods 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 Mowi ASA and its competitors. Mowi ASA's current Sloan Ratio % is 8.73%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mowi ASA stock overvalued right now?
Based on GuruFocus' analysis, Mowi ASA (CHIX:MOWIO) is currently considered Fairly Valued. The stock's GF Value™ is kr216.00, compared to a current price of kr198.20 — trading 8.2% below its estimated fair value. The current Sloan Ratio % is 8.73%. Mowi ASA's overall GF Score™ is 87/100 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 Mowi ASA (CHIX:MOWIO), the current Sloan Ratio % is 8.73% 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 Mowi ASA (CHIX:MOWIO) Overvalued in 2026?
Based on GuruFocus' analysis, Mowi ASA stock appears to be undervalued.
The current stock price of kr198.20 is trading 8.2% below its estimated GF Value™ of kr216.00.
GuruFocus considers Mowi ASA to be Fairly Valued.
Key valuation signals for CHIX:MOWIO:
Sloan Ratio %: 8.73%
GF Value™: kr216.00 vs. price of kr198.20 (8.2% below fair value)
No single metric tells the full story. See the CHIX:MOWIO stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Mowi ASA is a Norway-based producer of farmed salmon, distributing salmon and other processed seafood globally. The company focuses on producing high-quality fish by producing its fish eggs and nurturing the fish in the early stages of their life. It operates in three business segments: Feed, Farming, and Sales & Marketing. Fish feed production comprises its two feed plants in Norway and Scotland. Farming includes a single operating segment composed of farming operations in Norway, Scotland, Canada, Chile, Ireland, the Faroe Islands, and Iceland, and Sales and Marketing is composed of two operating segments: Markets and Consumer Products. A majority of the company's revenue is generated from the Sales and Marketing business. Geographically, it derives maximum revenue from Europe.
87GF Score
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