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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.
As of Apr. 2026, Abercrombie & Fitch Co has a Sloan Ratio of 0.23%, indicating the company is in the safe zone and there is no funny business with accruals.
Abercrombie & Fitch Co (FRA:AFT) 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 Apr. 2026, Abercrombie & Fitch Co has a Sloan Ratio of 0.23%, indicating the company is in the safe zone and there is no funny business with accruals.
Abercrombie & Fitch Co Sloan Ratio % Related Terms
Abercrombie & Fitch Co 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:AFT vs BOOT, AEO, URBN: Sloan Ratio % Comparison
For the Apparel Retail subindustry, Abercrombie & Fitch Co'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.
Abercrombie & Fitch Co Sloan Ratio % vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Abercrombie & Fitch Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Abercrombie & Fitch Co'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.
Abercrombie & Fitch Co's Sloan Ratio for the fiscal year that ended in Jan. 2026 is calculated as
Abercrombie & Fitch Co's Net Income for the trailing twelve months (TTM) ended in Apr. 2026 was 121.165 (Jul. 2025 ) + 97.063 (Oct. 2025 ) + 146.483 (Jan. 2026 ) + 57.4 (Apr. 2026 ) = €422 Mil.
Abercrombie & Fitch Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Apr. 2026 was 100.177 (Jul. 2025 ) + 171.892 (Oct. 2025 ) + 260.527 (Jan. 2026 ) + 37.839 (Apr. 2026 ) = €570 Mil.
Abercrombie & Fitch Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Apr. 2026 was -1.01 (Jul. 2025 ) + -54.348 (Oct. 2025 ) + -47.283 (Jan. 2026 ) + -52.447 (Apr. 2026 ) = €-155 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.
Abercrombie & Fitch Co (FRA:AFT) has a Sloan Ratio % of 0.23% as of Apr. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Abercrombie & Fitch Co and its competitors.
Is Abercrombie & Fitch Co's Sloan Ratio % too high?
Abercrombie & Fitch Co's current Sloan Ratio % is 0.23%. Overall, Abercrombie & Fitch Co has a GF Score™ of 90/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Abercrombie & Fitch Co's Sloan Ratio % compare to BOOT and AEO?
Abercrombie & Fitch Co's Sloan Ratio % of 0.23% can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Sloan Ratio % depends on the Retail - Cyclical 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 Abercrombie & Fitch Co and its competitors. Abercrombie & Fitch Co's current Sloan Ratio % is 0.23%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Abercrombie & Fitch Co stock overvalued right now?
Based on GuruFocus' analysis, Abercrombie & Fitch Co (FRA:AFT) is currently considered Modestly Undervalued. The stock's GF Value™ is €86.34, compared to a current price of €76.80 — trading 11% below its estimated fair value. The current Sloan Ratio % is 0.23%. Abercrombie & Fitch Co's overall GF Score™ is 90/100 with 1 warning sign 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 Abercrombie & Fitch Co (FRA:AFT), the current Sloan Ratio % is 0.23% as of Apr. 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 Abercrombie & Fitch Co (FRA:AFT) Overvalued in 2026?
Based on GuruFocus' analysis, Abercrombie & Fitch Co stock appears to be undervalued.
The current stock price of €76.80 is trading 11% below its estimated GF Value™ of €86.34.
GuruFocus considers Abercrombie & Fitch Co to be Modestly Undervalued.
Key valuation signals for FRA:AFT:
Sloan Ratio %: 0.23%
GF Value™: €86.34 vs. price of €76.80 (11% below fair value)
No single metric tells the full story. See the FRA:AFT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Abercrombie & Fitch Co is a digitally led, omnichannel retailer offering apparel, personal care products, and accessories for men, women, and kids through company-owned stores, digital channels, and third-party arrangements. The company operates through three geographic segments: Americas, the maximum revenue generator; Europe, the Middle East and Africa (EMEA); and Asia-Pacific (APAC). Its brand families include Abercrombie brands and Hollister brands. The Americas segment covers North and South America, EMEA includes Europe, the Middle East and Africa, and APAC includes the Asia-Pacific region, including Asia and Oceania.
90GF Score
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