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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.
Demetra Holdings's Sloan Ratio for the quarter that ended in Mar. 2026 was 0.57%.
Warning Sign:
When sloan ratio (-74.94)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Mar. 2026, Demetra Holdings has a Sloan Ratio of 0.57%, indicating the company is in the safe zone and there is no funny business with accruals.
Demetra Holdings (CYS:DEM) 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, Demetra Holdings has a Sloan Ratio of 0.57%, indicating the company is in the safe zone and there is no funny business with accruals.
Demetra Holdings Sloan Ratio % Related Terms
Demetra Holdings Sloan Ratio % Historical Data
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The historical data trend for Demetra Holdings'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 Asset Management subindustry, Demetra Holdings'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.
Demetra Holdings Sloan Ratio % vs Asset Management Industry
For the Asset Management industry and Financial Services sector, Demetra Holdings's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Demetra Holdings'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.
Demetra Holdings's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Demetra Holdings's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was 4.898 (Jun. 2025 ) + 3.493 (Sep. 2025 ) + -3.063 (Dec. 2025 ) + -1.19 (Mar. 2026 ) = €4.14 Mil.
Demetra Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was 1.754 (Jun. 2025 ) + 1.375 (Sep. 2025 ) + 3.17 (Dec. 2025 ) + 0.372 (Mar. 2026 ) = €6.67 Mil.
Demetra Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -0.139 (Jun. 2025 ) + -0.002 (Sep. 2025 ) + -0.009 (Dec. 2025 ) + -5.298 (Mar. 2026 ) = €-5.45 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.
Demetra Holdings (CYS:DEM) has a Sloan Ratio % of 0.57% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Demetra Holdings and its competitors.
Is Demetra Holdings' Sloan Ratio % too high?
Demetra Holdings' current Sloan Ratio % is 0.57%. Overall, Demetra Holdings has a GF Score™ of 61/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Demetra Holdings' Sloan Ratio % compare to BLK and BX?
Demetra Holdings' Sloan Ratio % of 0.57% can be compared against companies in the Asset Management 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 Asset Management company?
A good Sloan Ratio % depends on the Asset Management 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 Demetra Holdings and its competitors. Demetra Holdings's current Sloan Ratio % is 0.57%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Demetra Holdings stock overvalued right now?
Based on GuruFocus' analysis, Demetra Holdings (CYS:DEM) is currently considered Significantly Overvalued. The stock's GF Value™ is €0.33, compared to a current price of €1.50 — trading 353% above its estimated fair value. The current Sloan Ratio % is 0.57%. Demetra Holdings' overall GF Score™ is 61/100 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 Demetra Holdings (CYS:DEM), the current Sloan Ratio % is 0.57% 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 Demetra Holdings (CYS:DEM) Overvalued in 2026?
Based on GuruFocus' analysis, Demetra Holdings stock appears to be overvalued.
The current stock price of €1.50 is trading 353% above its estimated GF Value™ of €0.33.
GuruFocus considers Demetra Holdings to be Significantly Overvalued.
Key valuation signals for CYS:DEM:
Sloan Ratio %: 0.57%
GF Value™: €0.33 vs. price of €1.50 (353% above fair value)
No single metric tells the full story. See the CYS:DEM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Demetra Holdings PLC operates in three main business sectors: participations in equity securities and other transferable securities and financial assets, development and management of real estate, and participation in other projects. The group operates in the following geographical segments: Cyprus, Eurozone Member States, Romania and Bulgaria.
61GF 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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