Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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.
Exel Composites Oyj's Sloan Ratio for the quarter that ended in Dec. 2025 was 0.00%.
As of Dec. 2025, Exel Composites Oyj has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Exel Composites Oyj (FRA:8TY0) 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 Dec. 2025, Exel Composites Oyj has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
Exel Composites Oyj Sloan Ratio % Related Terms
Exel Composites Oyj Sloan Ratio % Historical Data
* Premium members only.
The historical data trend for Exel Composites Oyj'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:8TY0 vs LIN, SHW, ECL: Sloan Ratio % Comparison
For the Specialty Chemicals subindustry, Exel Composites Oyj'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.
Exel Composites Oyj Sloan Ratio % vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, Exel Composites Oyj's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Exel Composites Oyj'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.
Exel Composites Oyj's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Exel Composites Oyj's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -3.064 (Dec. 2024 ) + -2.067 (Mar. 2025 ) + -2.724 (Jun. 2025 ) + -0.366 (Dec. 2025 ) = €-8.22 Mil.
Exel Composites Oyj's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was 0 (Dec. 2024 ) + -3.454 (Mar. 2025 ) + -0.376 (Jun. 2025 ) + 0 (Dec. 2025 ) = €-3.83 Mil.
Exel Composites Oyj's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was 0 (Dec. 2024 ) + -1.192 (Mar. 2025 ) + -0.733 (Jun. 2025 ) + 0 (Dec. 2025 ) = €-1.93 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.
Exel Composites Oyj (FRA:8TY0) has a Sloan Ratio % of 0.00% as of Dec. 2025. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Exel Composites Oyj and its competitors.
Is Exel Composites Oyj's Sloan Ratio % too high?
Exel Composites Oyj's current Sloan Ratio % is 0.00%. Overall, Exel Composites Oyj has a GF Score™ of 38/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Exel Composites Oyj's Sloan Ratio % compare to LIN and SHW?
Exel Composites Oyj's Sloan Ratio % of 0.00% can be compared against companies in the Chemicals 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 Chemicals company?
A good Sloan Ratio % depends on the Chemicals 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 Exel Composites Oyj and its competitors. Exel Composites Oyj'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 Exel Composites Oyj stock overvalued right now?
Based on GuruFocus' analysis, Exel Composites Oyj (FRA:8TY0) is currently considered Significantly Overvalued. The stock's GF Value™ is €3.39, compared to a current price of €10.90 — trading 221.5% above its estimated fair value. The current Sloan Ratio % is 0.00%. Exel Composites Oyj's overall GF Score™ is 38/100 with 6 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 Exel Composites Oyj (FRA:8TY0), the current Sloan Ratio % is 0.00% 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.
Is Exel Composites Oyj (FRA:8TY0) Overvalued in 2026?
Based on GuruFocus' analysis, Exel Composites Oyj stock appears to be overvalued.
The current stock price of €10.90 is trading 221.5% above its estimated GF Value™ of €3.39.
GuruFocus considers Exel Composites Oyj to be Significantly Overvalued.
Key valuation signals for FRA:8TY0:
Sloan Ratio %: 0.00%
GF Value™: €3.39 vs. price of €10.90 (221.5% above fair value)
No single metric tells the full story. See the FRA:8TY0 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Exel Composites Oyj is a technology company engaged in manufacturers of composite profiles and tubes made with pultrusion and pullwinding technologies and a pultrusion technology forerunner in the composite market. The products offered by the group include tubes, laminates, windows and doors, and others. The firm serves sectors such as transportation, building, construction and infrastructure, energy industry, telecommunication, paper and electrical industries, and cleaning and maintenance. The Group has one operating segment, which is Exel Composites. It has a geographic presence in Europe, North America, Asia-Pacific and the Rest of the World, where the majority of its revenue is generated from Europe.
38GF Score
Get the complete analysis for FRA:8TY0
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
FRA:8TY0 has been successfully added to your 
