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.
Cosmos Health's Sloan Ratio for the quarter that ended in Mar. 2026 was -14.57%.
As of Mar. 2026, Cosmos Health has a Sloan Ratio of -14.57%, indicating there is a warning stage of accrual build up.
Cosmos Health (NAS:COSM) 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, Cosmos Health has a Sloan Ratio of -14.57%, indicating there is a warning stage of accrual build up.
Cosmos Health Sloan Ratio % Related Terms
Cosmos Health Sloan Ratio % Historical Data
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The historical data trend for Cosmos Health'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.
For the Medical Distribution subindustry, Cosmos Health'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.
Cosmos Health Sloan Ratio % vs Medical Distribution Industry
For the Medical Distribution industry and Healthcare sector, Cosmos Health's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Cosmos Health'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.
Cosmos Health's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Cosmos Health's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -2.828 (Jun. 2025 ) + -5.353 (Sep. 2025 ) + -10.146 (Dec. 2025 ) + -2.805 (Mar. 2026 ) = $-21.13 Mil.
Cosmos Health's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -1.21 (Jun. 2025 ) + -2.455 (Sep. 2025 ) + -4.596 (Dec. 2025 ) + -1.067 (Mar. 2026 ) = $-9.33 Mil.
Cosmos Health's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was 0.072 (Jun. 2025 ) + -1.01 (Sep. 2025 ) + -1.07 (Dec. 2025 ) + -0.709 (Mar. 2026 ) = $-2.72 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.
Cosmos Health (COSM) has a Sloan Ratio % of -14.57% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Cosmos Health and its competitors.
Is Cosmos Health's Sloan Ratio % too high?
Cosmos Health's current Sloan Ratio % is -14.57%. Overall, Cosmos Health has a GF Score™ of 29/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cosmos Health's Sloan Ratio % compare to HKPD and SNYR?
Cosmos Health's Sloan Ratio % of -14.57% can be compared against companies in the Medical Distribution 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 Medical Distribution company?
A good Sloan Ratio % depends on the Medical Distribution 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 Cosmos Health and its competitors. Cosmos Health's current Sloan Ratio % is -14.57%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cosmos Health stock overvalued right now?
Based on GuruFocus' analysis, Cosmos Health (COSM) is currently considered Modestly Undervalued. The stock's GF Value™ is $0.36, compared to a current price of $0.29 — trading 18.7% below its estimated fair value. The current Sloan Ratio % is -14.57%. Cosmos Health's overall GF Score™ is 29/100 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 Cosmos Health (COSM), the current Sloan Ratio % is -14.57% 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 Cosmos Health (COSM) Overvalued in 2026?
Based on GuruFocus' analysis, Cosmos Health stock appears to be undervalued.
The current stock price of $0.29 is trading 18.7% below its estimated GF Value™ of $0.36.
GuruFocus considers Cosmos Health to be Modestly Undervalued.
Key valuation signals for COSM:
Sloan Ratio %: -14.57%
GF Value™: $0.36 vs. price of $0.29 (18.7% below fair value)
No single metric tells the full story. See the COSM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cosmos Health Inc is a diversified, vertically integrated healthcare group, owner of proprietary pharmaceutical and nutraceutical brands, generics, manufacturer and distributor of healthcare products, engaged in research & development of medicines and repurposing drugs as well as operator of a telehealth platform. The company has developed its own proprietary branded nutraceutical products, named 'Sky Premium Life' and 'Mediterranation'. Its product portfolio includes generics and over-the-counter pharmaceutical products, medicines, as well as nutraceuticals and biocides. The company's Reportable segments are Wholesale, Pharma manufacturing, and Nutraceutical and pharmaceuticals, with the majority of revenue generated from the Wholesale segment.
29GF Score
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