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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.
M+S Hidravlik AD's Sloan Ratio for the quarter that ended in Jun. 2026 was 0.00%.
As of Jun. 2026, M+S Hidravlik AD has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
M+S Hidravlik AD (FRA:8Q3) 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, M+S Hidravlik AD has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
M+S Hidravlik AD Sloan Ratio % Related Terms
M+S Hidravlik AD Sloan Ratio % Historical Data
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The historical data trend for M+S Hidravlik AD'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 Specialty Industrial Machinery subindustry, M+S Hidravlik AD'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.
M+S Hidravlik AD Sloan Ratio % vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, M+S Hidravlik AD's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where M+S Hidravlik AD'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.
M+S Hidravlik AD's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
M+S Hidravlik AD's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 1.359 (Jun. 2025 ) + 0.946 (Sep. 2025 ) + 0.68 (Dec. 2025 ) + 0 (Jun. 2026 ) = €2.99 Mil.
M+S Hidravlik AD's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 3.774 (Jun. 2025 ) + 2.312 (Sep. 2025 ) + 2.654 (Dec. 2025 ) + 0 (Jun. 2026 ) = €8.74 Mil.
M+S Hidravlik AD's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -3.891 (Jun. 2025 ) + -3.449 (Sep. 2025 ) + -4.103 (Dec. 2025 ) + 0 (Jun. 2026 ) = €-11.44 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.
M+S Hidravlik AD (FRA:8Q3) 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 M+S Hidravlik AD and its competitors.
Is M+S Hidravlik AD's Sloan Ratio % too high?
M+S Hidravlik AD's current Sloan Ratio % is 0.00%. Overall, M+S Hidravlik AD has a GF Score™ of 68/100, reflecting its overall financial health beyond just this single metric.
How does M+S Hidravlik AD's Sloan Ratio % compare to GEV and ETN?
M+S Hidravlik AD's Sloan Ratio % of 0.00% can be compared against companies in the Industrial Products 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 Industrial Products company?
A good Sloan Ratio % depends on the Industrial Products 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 M+S Hidravlik AD and its competitors. M+S Hidravlik AD'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 M+S Hidravlik AD stock overvalued right now?
M+S Hidravlik AD (FRA:8Q3) has a current Sloan Ratio % of 0.00%. The stock's GF Value™ is €6.74, compared to a current price of €5.10 — trading 24.3% below its estimated fair value. The current Sloan Ratio % is 0.00%. M+S Hidravlik AD's overall GF Score™ is 68/100 with 9 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 M+S Hidravlik AD (FRA:8Q3), 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 M+S Hidravlik AD (FRA:8Q3) Overvalued in 2026?
Based on GuruFocus' analysis, M+S Hidravlik AD stock appears to be undervalued.
The current stock price of €5.10 is trading 24.3% below its estimated GF Value™ of €6.74.
Key valuation signals for FRA:8Q3:
Sloan Ratio %: 0.00%
GF Value™: €6.74 vs. price of €5.10 (24.3% below fair value)
No single metric tells the full story. See the FRA:8Q3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
M+S Hidravlik AD is a Bulgaria-based company that is principally engaged in the industrial equipment industry. It distributes and repairs hydraulic motors, steering units, valves, brakes, and accessories. The company's product range includes hydraulic motors, hydraulic disc brakes, crossover, switch and relief valves for hydraulic motors, as well as hydrostatic steering units and accessories for steering units.
68GF Score
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