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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.
CollPlant Biotechnologies (FRA:CPT) 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 Mar. 2026, CollPlant Biotechnologies has a Sloan Ratio of -19.60%, indicating there is a warning stage of accrual build up.
CollPlant Biotechnologies Sloan Ratio % Related Terms
CollPlant Biotechnologies 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:CPT vs XBIO, JUNS, ADIL: Sloan Ratio % Comparison
For the Biotechnology subindustry, CollPlant Biotechnologies'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.
CollPlant Biotechnologies Sloan Ratio % vs Biotechnology Industry
For the Biotechnology industry and Healthcare sector, CollPlant Biotechnologies's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where CollPlant Biotechnologies's Sloan Ratio % falls into.
CollPlant Biotechnologies 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.
CollPlant Biotechnologies's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
CollPlant Biotechnologies's Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was -2.902 (Jun. 2025 ) + -2.968 (Sep. 2025 ) + -2.739 (Dec. 2025 ) + -2.679 (Mar. 2026 ) = €-11.29 Mil.
CollPlant Biotechnologies's Cash Flow from Operations for the trailing twelve months (TTM) ended in Mar. 2026 was -2.115 (Jun. 2025 ) + -2.451 (Sep. 2025 ) + -2.506 (Dec. 2025 ) + -2.637 (Mar. 2026 ) = €-9.71 Mil.
CollPlant Biotechnologies's Cash Flow from Investing for the trailing twelve months (TTM) ended in Mar. 2026 was -0.003 (Jun. 2025 ) + -0.001 (Sep. 2025 ) + -0.013 (Dec. 2025 ) + -0.005 (Mar. 2026 ) = €-0.02 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.
CollPlant Biotechnologies (FRA:CPT) has a Sloan Ratio % of -19.60% as of Mar. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on CollPlant Biotechnologies and its competitors.
Is CollPlant Biotechnologies' Sloan Ratio % too high?
CollPlant Biotechnologies' current Sloan Ratio % is -19.60%. Overall, CollPlant Biotechnologies has a GF Score™ of 29/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does CollPlant Biotechnologies' Sloan Ratio % compare to XBIO and JUNS?
CollPlant Biotechnologies' Sloan Ratio % of -19.60% can be compared against companies in the Biotechnology 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 Biotechnology company?
A good Sloan Ratio % depends on the Biotechnology 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 CollPlant Biotechnologies and its competitors. CollPlant Biotechnologies's current Sloan Ratio % is -19.60%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CollPlant Biotechnologies stock overvalued right now?
Based on GuruFocus' analysis, CollPlant Biotechnologies (FRA:CPT) is currently considered Modestly Overvalued. The stock's GF Value™ is €0.24, compared to a current price of €0.27 — trading 10.8% above its estimated fair value. The current Sloan Ratio % is -19.60%. CollPlant Biotechnologies' overall GF Score™ is 29/100 with 4 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 CollPlant Biotechnologies (FRA:CPT), the current Sloan Ratio % is -19.60% as of Mar. 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 CollPlant Biotechnologies (FRA:CPT) Overvalued in 2026?
Based on GuruFocus' analysis, CollPlant Biotechnologies stock appears to be overvalued.
The current stock price of €0.27 is trading 10.8% above its estimated GF Value™ of €0.24.
GuruFocus considers CollPlant Biotechnologies to be Modestly Overvalued.
Key valuation signals for FRA:CPT:
Sloan Ratio %: -19.60%
GF Value™: €0.24 vs. price of €0.27 (10.8% above fair value)
No single metric tells the full story. See the FRA:CPT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CollPlant Biotechnologies Ltd is a regenerative and aesthetic medicine company focused on 3D bioprinting of tissues and organs and medical aesthetics. Its products are based on its rhCollagen (recombinant human collagen) produced with CollPlant's proprietary plant based genetic engineering technology. These products address indications for the diverse fields of tissue repair, aesthetics, and organ manufacturing. The revenues include income from business collaborators and sales of the BioInk product for the development of 3D bioprinting of organs and tissues, sales of rhCollagen for the medical aesthetics market, and sales in Europe of the products for tendinopathy and wound healing. The company operates in United States, which derives majority revenue, Canada, Europe and Other, and Israel.
29GF Score
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