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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.
Maxeon Solar Technologies (FRA:5QJ1) 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. 2025, Maxeon Solar Technologies has a Sloan Ratio of -270.54%, indicating earnings are more likely to be made up of accruals.
Maxeon Solar Technologies Sloan Ratio % Related Terms
Maxeon Solar Technologies 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.
FRA:5QJ1 vs FSLR, NXT, ENPH: Sloan Ratio % Comparison
For the Solar subindustry, Maxeon Solar Technologies'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.
Maxeon Solar Technologies Sloan Ratio % vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Maxeon Solar Technologies's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Maxeon Solar Technologies's Sloan Ratio % falls into.
Maxeon Solar Technologies 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.
Maxeon Solar Technologies'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.
Maxeon Solar Technologies's Net Income for the trailing twelve months (TTM) ended in Jun. 2025 was -521.254 (Dec. 2024 ) + -56.752 (Jun. 2025 ) = €-578.0 Mil.
Maxeon Solar Technologies's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2025 was -117.446 (Dec. 2024 ) + -82.599 (Jun. 2025 ) = €-200.0 Mil.
Maxeon Solar Technologies's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2025 was -12.984 (Dec. 2024 ) + 72.028 (Jun. 2025 ) = €59.0 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.
Maxeon Solar Technologies (FRA:5QJ1) has a Sloan Ratio % of -270.54% as of Jun. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Maxeon Solar Technologies and its competitors.
Is Maxeon Solar Technologies' Sloan Ratio % too high?
Maxeon Solar Technologies' current Sloan Ratio % is -270.54%. Overall, Maxeon Solar Technologies has a GF Score™ of 25/100, reflecting its overall financial health beyond just this single metric.
How does Maxeon Solar Technologies' Sloan Ratio % compare to FSLR and NXT?
Maxeon Solar Technologies' Sloan Ratio % of -270.54% can be compared against companies in the Semiconductors 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 Semiconductors company?
A good Sloan Ratio % depends on the Semiconductors 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 Maxeon Solar Technologies and its competitors. Maxeon Solar Technologies's current Sloan Ratio % is -270.54%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Maxeon Solar Technologies stock overvalued right now?
Maxeon Solar Technologies (FRA:5QJ1) has a current Sloan Ratio % of -270.54%. The stock's GF Value™ is €5,820.00, compared to a current price of €0.20 — trading 100% below its estimated fair value. The current Sloan Ratio % is -270.54%. Maxeon Solar Technologies' overall GF Score™ is 25/100 with 8 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 Maxeon Solar Technologies (FRA:5QJ1), the current Sloan Ratio % is -270.54% 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.
Is Maxeon Solar Technologies (FRA:5QJ1) Overvalued in 2026?
Based on GuruFocus' analysis, Maxeon Solar Technologies stock appears to be undervalued.
The current stock price of €0.20 is trading 100% below its estimated GF Value™ of €5,820.00.
Key valuation signals for FRA:5QJ1:
Sloan Ratio %: -270.54%
GF Value™: €5,820.00 vs. price of €0.20 (100% below fair value)
No single metric tells the full story. See the FRA:5QJ1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Maxeon Solar Technologies Ltd is engaged in the manufacturing and marketing of premium solar technology. It owns and operates solar cell and panel manufacturing facilities located in Malaysia, Mexico, and the Philippines. The company's primary products are the Maxeon line of interdigitated back contact (IBC) solar cells and panels, and the Performance line (formerly, P-Series) of shingled solar cells and panels. the Maxeon line of solar panels are the highest-efficiency solar panels on the market with an aesthetically pleasing design, and the Performance line of solar panels offers a high-value and cost-effective solution. It is targeted at residential and small-scale commercial customers across the globe. The company derives its revenue from the United States, Italy, and Rest of world.
25GF Score
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