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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.
Rias AS's Sloan Ratio for the quarter that ended in Mar. 2026 was -1.70%.
As of Mar. 2026, Rias AS has a Sloan Ratio of -1.70%, indicating the company is in the safe zone and there is no funny business with accruals.
Rias AS (CHIX:RIASBc) 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, Rias AS has a Sloan Ratio of -1.70%, indicating the company is in the safe zone and there is no funny business with accruals.
Rias AS Sloan Ratio % Related Terms
Rias AS Sloan Ratio % Historical Data
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The historical data trend for Rias AS'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:RIASBC vs CRH, VMC, MLM: Sloan Ratio % Comparison
For the Building Materials subindustry, Rias AS'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.
Rias AS Sloan Ratio % vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Rias AS's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Rias AS'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.
Rias AS's Sloan Ratio for the fiscal year that ended in Sep. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Rias AS's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 8.967 (Sep. 2025 ) + -5.607 (Mar. 2026 ) = kr3.4 Mil.
Rias AS's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 25.106 (Sep. 2025 ) + -3.99 (Mar. 2026 ) = kr21.1 Mil.
Rias AS's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -5.274 (Sep. 2025 ) + -8.051 (Mar. 2026 ) = kr-13.3 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.
Rias AS (CHIX:RIASBC) has a Sloan Ratio % of -1.70% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Rias AS and its competitors.
Is Rias AS's Sloan Ratio % too high?
Rias AS's current Sloan Ratio % is -1.70%. Overall, Rias AS has a GF Score™ of 75/100, reflecting its overall financial health beyond just this single metric.
How does Rias AS's Sloan Ratio % compare to CRH and VMC?
Rias AS's Sloan Ratio % of -1.70% can be compared against companies in the Building Materials 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 Building Materials company?
A good Sloan Ratio % depends on the Building Materials 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 Rias AS and its competitors. Rias AS's current Sloan Ratio % is -1.70%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Rias AS stock overvalued right now?
Rias AS (CHIX:RIASBC) has a current Sloan Ratio % of -1.70%. The stock's GF Value™ is kr430.07, compared to a current price of kr464.00 — trading 7.9% above its estimated fair value. The current Sloan Ratio % is -1.70%. Rias AS's overall GF Score™ is 75/100 with 6 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 Rias AS (CHIX:RIASBC), the current Sloan Ratio % is -1.70% 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 Rias AS (CHIX:RIASBC) Overvalued in 2026?
Based on GuruFocus' analysis, Rias AS stock appears to be overvalued.
The current stock price of kr464.00 is trading 7.9% above its estimated GF Value™ of kr430.07.
Key valuation signals for CHIX:RIASBC:
Sloan Ratio %: -1.70%
GF Value™: kr430.07 vs. price of kr464.00 (7.9% above fair value)
No single metric tells the full story. See the CHIX:RIASBC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Rias AS distributes semi-manufactured plastic products for building and construction work, as well as the industry and public sector in Scandinavia. It operates through the construction and industry product sectors. The company has one operating segment and operates within two product areas, which are the Sale, processing, and distribution of semi-finished plastic products to all branches of the building and construction sector. (Construction) and the Sale, processing, and distribution of semi-finished plastic products to industry and the public sector. Key revenue is generated from domestic sales. Geographically located in Denmark, Sweden, and Other Countries. Maximum revenue is from Denmark.
75GF Score
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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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