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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.
Intuitive Surgical's Sloan Ratio for the quarter that ended in Jun. 2026 was 0.90%.
As of Jun. 2026, Intuitive Surgical has a Sloan Ratio of 0.90%, indicating the company is in the safe zone and there is no funny business with accruals.
Intuitive Surgical (FRA:IUI) 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, Intuitive Surgical has a Sloan Ratio of 0.90%, indicating the company is in the safe zone and there is no funny business with accruals.
Intuitive Surgical Sloan Ratio % Related Terms
Intuitive Surgical Sloan Ratio % Historical Data
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The historical data trend for Intuitive Surgical'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:IUI vs BDX, MDLN, RMD: Sloan Ratio % Comparison
For the Medical Instruments & Supplies subindustry, Intuitive Surgical'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.
Intuitive Surgical Sloan Ratio % vs Medical Devices & Instruments Industry
For the Medical Devices & Instruments industry and Healthcare sector, Intuitive Surgical's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where Intuitive Surgical'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.
Intuitive Surgical's Sloan Ratio for the fiscal year that ended in Dec. 2025 is calculated as
Intuitive Surgical's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 600.149 (Sep. 2025 ) + 678.759 (Dec. 2025 ) + 710.597 (Mar. 2026 ) + 710.111 (Jun. 2026 ) = €2,700 Mil.
Intuitive Surgical's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 716.532 (Sep. 2025 ) + 762.195 (Dec. 2025 ) + 788.793 (Mar. 2026 ) + 920.948 (Jun. 2026 ) = €3,188 Mil.
Intuitive Surgical's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was 341.652 (Sep. 2025 ) + -178.828 (Dec. 2025 ) + -791.042 (Mar. 2026 ) + -23.089 (Jun. 2026 ) = €-651 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.
Intuitive Surgical (FRA:IUI) has a Sloan Ratio % of 0.90% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on Intuitive Surgical and its competitors.
Is Intuitive Surgical's Sloan Ratio % too high?
Intuitive Surgical's current Sloan Ratio % is 0.90%. Overall, Intuitive Surgical has a GF Score™ of 76/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Intuitive Surgical's Sloan Ratio % compare to BDX and MDLN?
Intuitive Surgical's Sloan Ratio % of 0.90% can be compared against companies in the Medical Devices & Instruments 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 Medical Devices & Instruments company?
A good Sloan Ratio % depends on the Medical Devices & Instruments 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 Intuitive Surgical and its competitors. Intuitive Surgical's current Sloan Ratio % is 0.90%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Intuitive Surgical stock overvalued right now?
Based on GuruFocus' analysis, Intuitive Surgical (FRA:IUI) is currently considered Significantly Undervalued. The stock's GF Value™ is €19.01, compared to a current price of €10.90 — trading 42.7% below its estimated fair value. The current Sloan Ratio % is 0.90%. Intuitive Surgical's overall GF Score™ is 76/100 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 Intuitive Surgical (FRA:IUI), the current Sloan Ratio % is 0.90% 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.
Is Intuitive Surgical (FRA:IUI) Overvalued in 2026?
Based on GuruFocus' analysis, Intuitive Surgical stock appears to be undervalued.
The current stock price of €10.90 is trading 42.7% below its estimated GF Value™ of €19.01.
GuruFocus considers Intuitive Surgical to be Significantly Undervalued.
Key valuation signals for FRA:IUI:
Sloan Ratio %: 0.90%
GF Value™: €19.01 vs. price of €10.90 (42.7% below fair value)
No single metric tells the full story. See the FRA:IUI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Intuitive develops, produces, and markets a robotic system for assisting minimally invasive surgery. It also provides the instrumentation, disposable accessories, and warranty services for the system. The company has placed more than 10,000 da Vinci systems in hospitals worldwide, with more than 6,000 installations in the US and a growing number in emerging markets.
76GF Score
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