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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.
Atlantic Insurance Co Public (CYS:ATL) 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, Atlantic Insurance Co Public has a Sloan Ratio of 15.86%, indicating there is a warning stage of accrual build up.
Atlantic Insurance Co Public Sloan Ratio % Related Terms
Atlantic Insurance Co Public Sloan Ratio % Historical Data
* 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 Insurance - Property & Casualty subindustry, Atlantic Insurance Co Public'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.
Atlantic Insurance Co Public Sloan Ratio % vs Insurance Industry
For the Insurance industry and Financial Services sector, Atlantic Insurance Co Public's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Atlantic Insurance Co Public's Sloan Ratio % falls into.
Atlantic Insurance Co Public Sloan Ratio % Calculation
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.
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Atlantic Insurance Co Public's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was 10.279 (Jun. 2025 ) + 9.902 (Dec. 2025 ) = €20.18 Mil.
Atlantic Insurance Co Public's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 2.985 (Jun. 2025 ) + 3.594 (Dec. 2025 ) = €6.58 Mil.
Atlantic Insurance Co Public's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was -2.901 (Jun. 2025 ) + 0.182 (Dec. 2025 ) = €-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.
Atlantic Insurance Co Public (CYS:ATL) has a Sloan Ratio % of 15.86% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Atlantic Insurance Co Public and its competitors.
Is Atlantic Insurance Co Public's Sloan Ratio % too high?
Atlantic Insurance Co Public's current Sloan Ratio % is 15.86%. Overall, Atlantic Insurance Co Public has a GF Score™ of 73/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Atlantic Insurance Co Public's Sloan Ratio % compare to CB and PGR?
Atlantic Insurance Co Public's Sloan Ratio % of 15.86% can be compared against companies in the Insurance 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 an Insurance company?
A good Sloan Ratio % depends on the Insurance 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 Atlantic Insurance Co Public and its competitors. Atlantic Insurance Co Public's current Sloan Ratio % is 15.86%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Atlantic Insurance Co Public stock overvalued right now?
Based on GuruFocus' analysis, Atlantic Insurance Co Public (CYS:ATL) is currently considered Modestly Undervalued. The stock's GF Value™ is €3.02, compared to a current price of €2.40 — trading 20.5% below its estimated fair value. The current Sloan Ratio % is 15.86%. Atlantic Insurance Co Public's overall GF Score™ is 73/100 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 Atlantic Insurance Co Public (CYS:ATL), the current Sloan Ratio % is 15.86% 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 Atlantic Insurance Co Public (CYS:ATL) Overvalued in 2026?
Based on GuruFocus' analysis, Atlantic Insurance Co Public stock appears to be undervalued.
The current stock price of €2.40 is trading 20.5% below its estimated GF Value™ of €3.02.
GuruFocus considers Atlantic Insurance Co Public to be Modestly Undervalued.
Key valuation signals for CYS:ATL:
Sloan Ratio %: 15.86%
GF Value™: €3.02 vs. price of €2.40 (20.5% below fair value)
No single metric tells the full story. See the CYS:ATL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Atlantic Insurance Co Public Ltd is an insurance company based in Cyprus. The company's operating segment includes general Insurance and Financial Services. It generates maximum revenue in the form of Premiums from the Insurance segment. The company offers undertaking of insurance business of the classes such as Motor, Household, Fire and Special Perils, Burglary, Medical, Personal Accident, Health Insurance, Travel, and Marine Cargo and other Property Damage, General Liability, Credit and Guarantees and miscellaneous, general business, the possession of land with the intention of its division into plots and their disposal and the provision of financial consultancy and brokerage services.
73GF 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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