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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.
Aquaporin AS's Sloan Ratio for the quarter that ended in Jun. 2025 was -4.18%.
As of Jun. 2025, Aquaporin AS has a Sloan Ratio of -4.18%, 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. 2025, Aquaporin AS has a Sloan Ratio of -4.18%, indicating the company is in the safe zone and there is no funny business with accruals.
Aquaporin AS Sloan Ratio % Related Terms
Aquaporin AS Sloan Ratio % Historical Data
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The historical data trend for Aquaporin AS'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.
FRA:00B vs AWK, WTRG, AWR: Sloan Ratio % Comparison
For the Utilities - Regulated Water subindustry, Aquaporin AS'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.
Aquaporin AS Sloan Ratio % vs Utilities - Regulated Industry
For the Utilities - Regulated industry and Utilities sector, Aquaporin AS's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Aquaporin AS'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.
Aquaporin AS's Sloan Ratio for the fiscal year that ended in Dec. 2024 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
Aquaporin AS's Net Income for the trailing twelve months (TTM) ended in Jun. 2025 was -5.724 (Dec. 2024 ) + -5.207 (Jun. 2025 ) = €-10.93 Mil.
Aquaporin AS's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2025 was -2.573 (Dec. 2024 ) + -5.633 (Jun. 2025 ) = €-8.21 Mil.
Aquaporin AS's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2025 was -0.687 (Dec. 2024 ) + -0.554 (Jun. 2025 ) = €-1.24 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.
Aquaporin AS (FRA:00B) has a Sloan Ratio % of -4.18% as of Jun. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Aquaporin AS and its competitors.
Is Aquaporin AS's Sloan Ratio % too high?
Aquaporin AS's current Sloan Ratio % is -4.18%.
How does Aquaporin AS's Sloan Ratio % compare to AWK and WTRG?
Aquaporin AS's Sloan Ratio % of -4.18% can be compared against companies in the Utilities - Regulated 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 Utilities - Regulated company?
A good Sloan Ratio % depends on the Utilities - Regulated 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 Aquaporin AS and its competitors. Aquaporin AS's current Sloan Ratio % is -4.18%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Aquaporin AS stock overvalued right now?
Aquaporin AS (FRA:00B) has a current Sloan Ratio % of -4.18%. The stock's GF Value™ is €0.98, compared to a current price of €0.05 — trading 94.6% below its estimated fair value. The current Sloan Ratio % is -4.18%. 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 Aquaporin AS (FRA:00B), the current Sloan Ratio % is -4.18% as of Jun. 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.
Aquaporin AS is a water technology company dedicated to rethinking water filtration using its Aquaporin Inside technology. Its CLEAR series of products is designed for industries and businesses committed to energy-saving and water reuse targets, and includes Clear Eco, Clear Ultra, Clear Plus, Clear Plus FR, Clear Classic, and others, which provide high-performing water purification. The company offers both residential and industrial product ranges, in all sizes of membrane elements. Geographically, it generates maximum revenue from the Asia-Pacific (APAC) regions, and the rest from the Americas, and Europe, the Middle East and Africa (EMEA).
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