iFOREX Financial Trading Holdings (FRA:68Z) Sloan Ratio %: -34.62% (As of Dec. 2025)

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FRA:68Z iFOREX Financial Trading Holdings Ltd FRA:68Z
18 GF Score
Price €1.60
! 2 Warning Signs
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What is iFOREX Financial Trading Holdings Sloan Ratio %?

iFOREX Financial Trading Holdings FRA:68Z +1.52% 18 Sloan Ratio % is -34.62% as of Dec. 2025. GuruFocus rates FRA:68Z with a GF Score™ of 18/100. The stock has 2 warning signs investors should review.

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.

iFOREX Financial Trading Holdings's Sloan Ratio for the quarter that ended in Dec. 2025 was -34.62%.

Warning Sign:

When sloan ratio (-34.62)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.

As of Dec. 2025, iFOREX Financial Trading Holdings has a Sloan Ratio of -34.62%, indicating earnings are more likely to be made up of accruals.


iFOREX Financial Trading Holdings  (FRA:68Z) 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.

According to How to Beat the Market with the Sloan Ratio:

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 Dec. 2025, iFOREX Financial Trading Holdings has a Sloan Ratio of -34.62%, indicating earnings are more likely to be made up of accruals.


iFOREX Financial Trading Holdings Sloan Ratio % Related Terms


iFOREX Financial Trading Holdings Sloan Ratio % Historical Data

* Premium members only.

The historical data trend for iFOREX Financial Trading 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.

iFOREX Financial Trading Holdings Sloan Ratio % Chart

iFOREX Financial Trading Holdings Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Sloan Ratio %
0.47 -1.80 14.22 -34.62

iFOREX Financial Trading Holdings Semi-Annual Data
Dec22 Dec23 Dec24 Dec25
Sloan Ratio % 0.00 -1.80 14.22 -34.62

FRA:68Z vs MS, GS, SCHW: Sloan Ratio % Comparison

For the Capital Markets subindustry, iFOREX Financial Trading 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.


iFOREX Financial Trading Holdings Sloan Ratio % vs Capital Markets Industry

For the Capital Markets industry and Financial Services sector, iFOREX Financial Trading Holdings's Sloan Ratio % distribution charts can be found below:

* The bar in red indicates where iFOREX Financial Trading Holdings's Sloan Ratio % falls into.


FRA:68Z
18GF Score
iFOREX Financial Trading Holdings Ltd FRA:68Z
Sloan Ratio % is just one metric. See GF Score™, valuation, warning signs, and more.
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iFOREX Financial Trading Holdings 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.

iFOREX Financial Trading Holdings's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Sloan Ratio=(Net Income (A: Dec. 2025 )-Cash Flow from Operations (A: Dec. 2025 )
-Cash Flow from Investing (A: Dec. 2025 ))/Total Assets (A: Dec. 2025 )
=(-1.705-3.033
--0.043)/13.561
=-34.62%

iFOREX Financial Trading Holdings's Sloan Ratio for the quarter that ended in Dec. 2025 is calculated as

Sloan Ratio=(Net Income (TTM)-Cash Flow from Operations (TTM))
-Cash Flow from Investing (TTM))/Total Assets (Q: Dec. 2025 )
=(-1.705-3.033
--0.043)/13.561
=-34.62%

For company reported annually, GuruFocus uses latest annual data as the TTM data. iFOREX Financial Trading Holdings's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was €-1.71 Mil.
iFOREX Financial Trading Holdings's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was €3.03 Mil.
iFOREX Financial Trading Holdings's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was €-0.04 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.

Frequently Asked Questions Learn more about Sloan Ratio % →
What does a Sloan Ratio % of -34.62% mean?
iFOREX Financial Trading Holdings (FRA:68Z) has a Sloan Ratio % of -34.62% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on iFOREX Financial Trading Holdings and its competitors.
Is iFOREX Financial Trading Holdings' Sloan Ratio % too high?
iFOREX Financial Trading Holdings' current Sloan Ratio % is -34.62%. Overall, iFOREX Financial Trading Holdings has a GF Score™ of 18/100, reflecting its overall financial health beyond just this single metric.
How does iFOREX Financial Trading Holdings' Sloan Ratio % compare to MS and GS?
iFOREX Financial Trading Holdings' Sloan Ratio % of -34.62% can be compared against companies in the Capital Markets 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 Capital Markets company?
A good Sloan Ratio % depends on the Capital Markets 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 iFOREX Financial Trading Holdings and its competitors. iFOREX Financial Trading Holdings's current Sloan Ratio % is -34.62%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is iFOREX Financial Trading Holdings stock overvalued right now?
iFOREX Financial Trading Holdings (FRA:68Z) has a current Sloan Ratio % of -34.62%. The current Sloan Ratio % is -34.62%. iFOREX Financial Trading Holdings' overall GF Score™ is 18/100 with 2 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 iFOREX Financial Trading Holdings (FRA:68Z), the current Sloan Ratio % is -34.62% as of Dec. 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.

iFOREX Financial Trading Holdings Business Description

Other Exchanges IFRX:UK
Address 85 Medinat Hayehudim, Herzliya, ISR, 4676670
iFOREX Financial Trading Holdings Ltd developed and operates a proprietary online and mobile CFD trading platform enabling its retail clients to trade CFDs across over 870 financial instruments comprising currencies, commodities, indices, stocks, cryptocurrencies and ETFs. It also offers educational resources to its clients allowing them to benefit from a wide variety of free training, support and educational resources to enhance their understanding of the world-wide markets, online trading and the available trading tools. It operates in one segment being from the online trading on CFDs through the Group's internally developed platform. Its revenues are generated from three sources: dealing spreads, overnight premiums, and gains (offset by losses) from client's trading positions.
18GF Score

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Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€1.60
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