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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.
Birkenstock Holding's Sloan Ratio for the quarter that ended in Jun. 2026 was 0.93%.
As of Jun. 2026, Birkenstock Holding has a Sloan Ratio of 0.93%, indicating the company is in the safe zone and there is no funny business with accruals.
Birkenstock Holding (FRA:7PV) 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, Birkenstock Holding has a Sloan Ratio of 0.93%, indicating the company is in the safe zone and there is no funny business with accruals.
Birkenstock Holding Sloan Ratio % Related Terms
Birkenstock Holding Sloan Ratio % Historical Data
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The historical data trend for Birkenstock Holding'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:7PV vs CROX, SHOO, ONON: Sloan Ratio % Comparison
For the Footwear & Accessories subindustry, Birkenstock Holding'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.
Birkenstock Holding Sloan Ratio % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Birkenstock Holding's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Birkenstock Holding'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.
Birkenstock Holding's Sloan Ratio for the fiscal year that ended in Sep. 2025 is calculated as
Birkenstock Holding's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 93.867 (Sep. 2025 ) + 50.557 (Dec. 2025 ) + 81.883 (Mar. 2026 ) + 109.583 (Jun. 2026 ) = €336 Mil.
Birkenstock Holding's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 153.585 (Sep. 2025 ) + -28.267 (Dec. 2025 ) + 28.567 (Mar. 2026 ) + 246.457 (Jun. 2026 ) = €400 Mil.
Birkenstock Holding's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -21.88 (Sep. 2025 ) + -38.639 (Dec. 2025 ) + -21.52 (Mar. 2026 ) + -34.813 (Jun. 2026 ) = €-117 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.
Birkenstock Holding (FRA:7PV) has a Sloan Ratio % of 0.93% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Birkenstock Holding and its competitors.
Is Birkenstock Holding's Sloan Ratio % too high?
Birkenstock Holding's current Sloan Ratio % is 0.93%. Overall, Birkenstock Holding has a GF Score™ of 64/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Birkenstock Holding's Sloan Ratio % compare to CROX and SHOO?
Birkenstock Holding's Sloan Ratio % of 0.93% can be compared against companies in the Manufacturing - Apparel & Accessories 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 Manufacturing - Apparel & Accessories company?
A good Sloan Ratio % depends on the Manufacturing - Apparel & Accessories 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 Birkenstock Holding and its competitors. Birkenstock Holding's current Sloan Ratio % is 0.93%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Birkenstock Holding stock overvalued right now?
Based on GuruFocus' analysis, Birkenstock Holding (FRA:7PV) is currently considered Significantly Undervalued. The stock's GF Value™ is €59.92, compared to a current price of €31.55 — trading 47.3% below its estimated fair value. The current Sloan Ratio % is 0.93%. Birkenstock Holding's overall GF Score™ is 64/100 with 3 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 Birkenstock Holding (FRA:7PV), the current Sloan Ratio % is 0.93% 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 Birkenstock Holding (FRA:7PV) Overvalued in 2026?
Based on GuruFocus' analysis, Birkenstock Holding stock appears to be undervalued.
The current stock price of €31.55 is trading 47.3% below its estimated GF Value™ of €59.92.
GuruFocus considers Birkenstock Holding to be Significantly Undervalued.
Key valuation signals for FRA:7PV:
Sloan Ratio %: 0.93%
GF Value™: €59.92 vs. price of €31.55 (47.3% below fair value)
No single metric tells the full story. See the FRA:7PV stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Birkenstock is a German footwear brand known for comfort-focused, timeless designs, with 76% of 2022 sales coming from its top five iconic models. Products are made in Europe using sustainable, mostly locally sourced materials. The brand combines orthopedic function with everyday style, appealing to a broad audience. The Americas account for 52% of sales, EMEA 37%, with the remainder coming from Asia-Pacific, which has also the higher future growth expectations.
64GF Score
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