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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.
Draegerwerk AG KGaA's Sloan Ratio for the quarter that ended in Jun. 2026 was -0.86%.
As of Jun. 2026, Draegerwerk AG KGaA has a Sloan Ratio of -0.86%, indicating the company is in the safe zone and there is no funny business with accruals.
Draegerwerk AG KGaA (OTCPK:DGWPF) 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 Jun. 2026, Draegerwerk AG KGaA has a Sloan Ratio of -0.86%, indicating the company is in the safe zone and there is no funny business with accruals.
Draegerwerk AG KGaA Sloan Ratio % Related Terms
Draegerwerk AG KGaA Sloan Ratio % Historical Data
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The historical data trend for Draegerwerk AG KGaA'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 Devices subindustry, Draegerwerk AG KGaA'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.
Draegerwerk AG KGaA Sloan Ratio % vs Medical Devices & Instruments Industry
For the Medical Devices & Instruments industry and Healthcare sector, Draegerwerk AG KGaA's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Draegerwerk AG KGaA'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.
Draegerwerk AG KGaA's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Draegerwerk AG KGaA's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 41.874 (Sep. 2025 ) + 110.827 (Dec. 2025 ) + 13.222 (Mar. 2026 ) + 34.003 (Jun. 2026 ) = $200 Mil.
Draegerwerk AG KGaA's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 87.798 (Sep. 2025 ) + 170.583 (Dec. 2025 ) + 71.681 (Mar. 2026 ) + -1.844 (Jun. 2026 ) = $328 Mil.
Draegerwerk AG KGaA's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -19.141 (Sep. 2025 ) + -25.756 (Dec. 2025 ) + -20.745 (Mar. 2026 ) + -31.028 (Jun. 2026 ) = $-97 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.
Draegerwerk AG KGaA (DGWPF) has a Sloan Ratio % of -0.86% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Draegerwerk AG KGaA and its competitors.
Is Draegerwerk AG KGaA's Sloan Ratio % too high?
Draegerwerk AG KGaA's current Sloan Ratio % is -0.86%. Overall, Draegerwerk AG KGaA has a GF Score™ of 72/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Draegerwerk AG KGaA's Sloan Ratio % compare to ABT and SYK?
Draegerwerk AG KGaA's Sloan Ratio % of -0.86% can be compared against companies in the Medical Devices & Instruments 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 Devices & Instruments company?
A good Sloan Ratio % depends on the Medical Devices & Instruments 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 Draegerwerk AG KGaA and its competitors. Draegerwerk AG KGaA's current Sloan Ratio % is -0.86%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Draegerwerk AG KGaA stock overvalued right now?
Based on GuruFocus' analysis, Draegerwerk AG KGaA (DGWPF) is currently considered Significantly Overvalued. The stock's GF Value™ is $61.11, compared to a current price of $93.00 — trading 52.2% above its estimated fair value. The current Sloan Ratio % is -0.86%. Draegerwerk AG KGaA's overall GF Score™ is 72/100 with 4 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 Draegerwerk AG KGaA (DGWPF), the current Sloan Ratio % is -0.86% as of Jun. 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 Draegerwerk AG KGaA (DGWPF) Overvalued in 2026?
Based on GuruFocus' analysis, Draegerwerk AG KGaA stock appears to be overvalued.
The current stock price of $93.00 is trading 52.2% above its estimated GF Value™ of $61.11.
GuruFocus considers Draegerwerk AG KGaA to be Significantly Overvalued.
Key valuation signals for DGWPF:
Sloan Ratio %: -0.86%
GF Value™: $61.11 vs. price of $93.00 (52.2% above fair value)
No single metric tells the full story. See the DGWPF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Draegerwerk AG & Co KGaA develops medical and safety equipment for clinical and industrial applications. The firm operates in two segments: medical and safety. The medical division contributes the majority of revenue, it develops and produces system solutions, equipment, and services for the acute point of care, it has five business units Therapy, Hospital Consumables & Accessories, Workplace Infrastructure, Monitoring, and Data Business. Its safety division develops and produces devices, system solutions, and services for personal protection, gas detection, and integrated hazard management. Its geographical segments are Europe; Germany; the Americas; Africa, Asia, and Australia.
72GF Score
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