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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.
Infinity Natural Resources (FRA:A2G) 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, Infinity Natural Resources has a Sloan Ratio of 39.14%, indicating there is a warning stage of accrual build up.
Infinity Natural Resources Sloan Ratio % Related Terms
Infinity Natural Resources 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:A2G vs UNTC, PNRG, GTE: Sloan Ratio % Comparison
For the Oil & Gas E&P subindustry, Infinity Natural Resources'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.
Infinity Natural Resources Sloan Ratio % vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, Infinity Natural Resources's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Infinity Natural Resources's Sloan Ratio % falls into.
Infinity Natural Resources 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.
Infinity Natural Resources's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 8.864 (Sep. 2025 ) + 17.657 (Dec. 2025 ) + -1.618 (Mar. 2026 ) + 27.561 (Jun. 2026 ) = €52.5 Mil.
Infinity Natural Resources's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 35.843 (Sep. 2025 ) + 64.124 (Dec. 2025 ) + 50.539 (Mar. 2026 ) + 119.654 (Jun. 2026 ) = €270.2 Mil.
Infinity Natural Resources's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -72.208 (Sep. 2025 ) + -128.843 (Dec. 2025 ) + -604.559 (Mar. 2026 ) + -155.109 (Jun. 2026 ) = €-960.7 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.
Infinity Natural Resources (FRA:A2G) has a Sloan Ratio % of 39.14% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Infinity Natural Resources and its competitors.
Is Infinity Natural Resources' Sloan Ratio % too high?
Infinity Natural Resources' current Sloan Ratio % is 39.14%. Overall, Infinity Natural Resources has a GF Score™ of 19/100, reflecting its overall financial health beyond just this single metric.
How does Infinity Natural Resources' Sloan Ratio % compare to UNTC and PNRG?
Infinity Natural Resources' Sloan Ratio % of 39.14% can be compared against companies in the Oil & Gas 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 Oil & Gas company?
A good Sloan Ratio % depends on the Oil & Gas 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 Infinity Natural Resources and its competitors. Infinity Natural Resources's current Sloan Ratio % is 39.14%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Infinity Natural Resources stock overvalued right now?
Infinity Natural Resources (FRA:A2G) has a current Sloan Ratio % of 39.14%. The current Sloan Ratio % is 39.14%. Infinity Natural Resources' overall GF Score™ is 19/100 with 5 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 Infinity Natural Resources (FRA:A2G), the current Sloan Ratio % is 39.14% 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.
Infinity Natural Resources Inc is an independent energy company focused on the acquisition, development, and production of hydrocarbons in the Appalachian Basin. It is focused on creating shareholder value through the identification and disciplined development of low-risk, high economic oil and natural gas assets while maintaining a flexible balance sheet. The company's portfolio is balanced across oil and natural gas assets, allowing it to optimize its development plan to respond to changes in commodity prices over time. The company operates in only one reportable segment, which is the exploration and production segment. All operations are conducted in one geographic area within the Appalachian Basin, mainly in Pennsylvania and Ohio, in the United States. Majority of revenue is from Oil.
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