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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.
H100 Group AB's Sloan Ratio for the quarter that ended in Dec. 2025 was 0.00%.
Warning Sign:
When sloan ratio (-27.7)% higher than 25% or lower than -25%, earnings are more likely to be made up of accruals.
As of Dec. 2025, H100 Group AB has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
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, H100 Group AB has a Sloan Ratio of 0.00%, indicating the company is in the safe zone and there is no funny business with accruals.
H100 Group AB Sloan Ratio % Related Terms
H100 Group AB Sloan Ratio % Historical Data
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The historical data trend for H100 Group AB'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:GS9 vs VEEV, BTSG, HQY: Sloan Ratio % Comparison
For the Health Information Services subindustry, H100 Group AB'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.
H100 Group AB Sloan Ratio % vs Healthcare Providers & Services Industry
For the Healthcare Providers & Services industry and Healthcare sector, H100 Group AB's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where H100 Group AB'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.
H100 Group AB's Sloan Ratio for the fiscal year that ended in Apr. 2025 is calculated as
For company reported semi-annually, GuruFocus uses latest two semi-annual data as the TTM data.
H100 Group AB's Net Income for the trailing twelve months (TTM) ended in Dec. 2025 was -1.411 (Apr. 2025 ) + 0 (Dec. 2025 ) = €-1.41 Mil.
H100 Group AB's Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 was -0.311 (Apr. 2025 ) + 0 (Dec. 2025 ) = €-0.31 Mil.
H100 Group AB's Cash Flow from Investing for the trailing twelve months (TTM) ended in Dec. 2025 was 1.635 (Apr. 2025 ) + 0 (Dec. 2025 ) = €1.64 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.
H100 Group AB (FRA:GS9) 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 H100 Group AB and its competitors.
Is H100 Group AB's Sloan Ratio % too high?
H100 Group AB's current Sloan Ratio % is 0.00%. Overall, H100 Group AB has a GF Score™ of 35/100, reflecting its overall financial health beyond just this single metric.
How does H100 Group AB's Sloan Ratio % compare to VEEV and BTSG?
H100 Group AB's Sloan Ratio % of 0.00% can be compared against companies in the Healthcare Providers & Services 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 Healthcare Providers & Services company?
A good Sloan Ratio % depends on the Healthcare Providers & Services 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 H100 Group AB and its competitors. H100 Group AB'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 H100 Group AB stock overvalued right now?
H100 Group AB (FRA:GS9) has a current Sloan Ratio % of 0.00%. The current Sloan Ratio % is 0.00%. H100 Group AB's overall GF Score™ is 35/100 with 2 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 H100 Group AB (FRA:GS9), 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.
H100 Group AB is a Swedish health technology company and the Bitcoin Treasury Company in the Nordics. The Company's objective is to maximize Bitcoin exposure per share by expanding its Bitcoin treasury through financial instruments. The Company operates through two business areas: Bitcoin Treasury operations, which focus on increasing Bitcoin exposure per share through strategic and financial instruments, and a health-tech division that supports health and longevity providers with AI-powered automation and growth tools. The Company generates revenue from digital services related to training and nutrition coaching provided to B2C customers and SaaS revenue related to the Group's digital platform provided to B2B customers. It operates in Sweden and Norway.
35GF Score
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