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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.
Flex LNG's Sloan Ratio for the quarter that ended in Jun. 2026 was 0.00%.
As of Jun. 2026, Flex LNG has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
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, Flex LNG has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Flex LNG Sloan Ratio % Related Terms
Flex LNG Sloan Ratio % Historical Data
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The historical data trend for Flex LNG'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 Oil & Gas Midstream subindustry, Flex LNG'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.
Flex LNG Sloan Ratio % vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, Flex LNG's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Flex LNG'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.
Flex LNG's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Flex LNG's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 16.818 (Sep. 2025 ) + 21.55 (Dec. 2025 ) + 19.511 (Mar. 2026 ) + 44.851 (Jun. 2026 ) = $102.7 Mil.
Flex LNG's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 37.238 (Sep. 2025 ) + 36.429 (Dec. 2025 ) + 9.681 (Mar. 2026 ) + 76.789 (Jun. 2026 ) = $160.1 Mil.
Flex LNG's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 0 (Sep. 2025 ) + 0 (Dec. 2025 ) + 0 (Mar. 2026 ) + 0 (Jun. 2026 ) = $0.0 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.
Flex LNG (FLNG) has a Sloan Ratio % of 0.00% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Flex LNG and its competitors.
Is Flex LNG's Sloan Ratio % too high?
Flex LNG's current Sloan Ratio % is 0.00%. Overall, Flex LNG has a GF Score™ of 63/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Flex LNG's Sloan Ratio % compare to GLP and PBT?
Flex LNG's Sloan Ratio % of 0.00% can be compared against companies in the Oil & Gas 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 Oil & Gas company?
A good Sloan Ratio % depends on the Oil & Gas 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 Flex LNG and its competitors. Flex LNG's current Sloan Ratio % is 0.00%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Flex LNG stock overvalued right now?
Based on GuruFocus' analysis, Flex LNG (FLNG) is currently considered Modestly Overvalued. The stock's GF Value™ is $26.06, compared to a current price of $31.14 — trading 19.5% above its estimated fair value. The current Sloan Ratio % is 0.00%. Flex LNG's overall GF Score™ is 63/100 with 7 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 Flex LNG (FLNG), the current Sloan Ratio % is 0.00% 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 Flex LNG (FLNG) Overvalued in 2026?
Based on GuruFocus' analysis, Flex LNG stock appears to be overvalued.
The current stock price of $31.14 is trading 19.5% above its estimated GF Value™ of $26.06.
GuruFocus considers Flex LNG to be Modestly Overvalued.
Key valuation signals for FLNG:
Sloan Ratio %: 0.00%
GF Value™: $26.06 vs. price of $31.14 (19.5% above fair value)
No single metric tells the full story. See the FLNG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Flex LNG Ltd is an LNG shipping company with a fleet of next-generation LNG carriers with large cargo capacity. The company's fleet consists of several LNG carriers on the water, and all of its vessels are of the latest generation equipped with two-stroke propulsion. Its fleet consists of M-type, Electronically Controlled, Gas Injection (MEGI) LNG carriers and Generation X Dual Fuel (X-DF) LNG carriers, offering improvements in fuel efficiency and thus also carbon footprint compared to the older steam and four-stroke propelled ships. The company has one reportable segment: vessel operations, which generates revenue from the chartering of vessels to customers.
63GF 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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